Search - considered

Is the XXXXX considered a school authority under the Excise Tax Act (the ETA)? ... If the XXXXX is not a school authority, would the association be considered a non-profit organization? ... If XXXXX is considered a non-profit organization, would the funding received from the school boards be considered government funding for the public service body rebate? ...

The de facto importer is essentially the person who is considered to have caused the goods to be imported. ... It is important to note that the person who is considered to be the constructive importer under proposed section 178.8 of the Act with respect to goods imported and accounted for on or after October 3, 2003, will generally be the same person who would be considered to be the de facto importer with respect to goods imported and accounted for prior to October 3, 2003. ... As previously indicated, XXXXX is considered to have acquired possession of the XXXXX. ...

This would be considered a transformation of the goods from one form to another and in the absence of additional information to clarify the fact situation, the property would not be considered to have been acquired for the purpose of supply. ... This would be considered transformation of the goods from one form to another and in the absence of additional information to clarify the fact situation, the property would not be considered to have been acquired for the purpose of supply. ... Since the goods are not considered to be transformed and are being supplied in the same form in which they were acquired, the property would be considered to have been acquired for the purpose of supply. ...

As the remaining 70% of the strata lot is not considered to be a residential complex, section 2 of Part I would not be applicable. ... (It is only considered seperate pursuant to subsection 136(2) in respect of the supply or deemed supply of the complex.) ... Accordingly, the 70% portion of the property is considered seperately and would not be considered a "residential complex". ...

As a result, such individuals will not be considered a builder within the meaning of the Act. ... The individual will then be considered a "builder" of a residential complex. ... Section 2 of Part I of Schedule V to the Act would apply if the individual is not considered a builder of the complex. ...

XXXXX continued as a XXXXX and considered this to be his primary source of income. 9. ... The individual will then be considered a "builder" of a residential complex. ... The XXXXX would be considered "builders" for purposes of the GST and the subsequent supply of House C will be considered to be made in the course of a business. ...

Diagram A would then be considered one parcel. To create Diagram B, new boundaries would be drawn. ... A part of anything, considered separately, as a unit; a small portion, a particle.... ...

Interpretation Requested You would like to know whether XXXXX ounces (XXXXXL) bottles of the product are considered zero-rated basic grocery products. ... Under this provision, a serving of a beverage is considered to be a single serving when the serving is less than 600 ml (millilitres). ... Some of these beverages may be considered fruit juice beverages or fruit-flavoured beverages. ...

Thus, it is not the views of individuals or persons with special dietary concerns or requirements that will determine whether a product would be considered to be an ingredient. ... As with food and beverages, it is also recognized that some products that would be considered to be ingredients by an average consumer have no nutritive value. ... There are a number of factors that the CCRA considers in determining whether a product would be considered by an average consumer to be a food, beverage or ingredient. ...

The submission […] describes [the Company]’s business and its supplies of [driving] services, and contains an analysis in support of why such supplies should be considered freight transportation services. ... [The Company]’s representative also requests that [the Company]’s operations be considered in light of the informal decision of the Tax Court of Canada (TCC) in Bam Packaging Ltd. v. ... He further submits that even if the [driving] services are not freight transportation services, the […] [towing] services […] should be considered to be freight transportation services. ...