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An individual is considered to have terminated from a provision when he or she is no longer entitled to benefits under the provision. ... An individual who has rights to a benefit from the provision or plan only because of another individual’s participation in the provision or plan is not considered a member. ... In addition, any benefits provided or amounts paid to the individual under one of the provisions are also considered to be a benefit provided or an amount paid from each other provision. ...

You are considered to have paid and collected the HST at 15% on the self-supply of the apartment building. ... You are considered to have paid and collected the HST at 13% on a self-supply of the entire duplex (i.e., building and land). ... For example, if a nightly rate is used for a hotel stay, each night is considered to be a lease interval for GST/HST purposes; if a lease requires a tenant to make monthly lease payments, each month is considered to be a lease interval. 49. ...

A self-supply is a situation where a builder of new housing is considered to make a sale and repurchase of the housing and to have both collected and paid the HST at the time of the self-supply. ... If so, the enhanced B.C. new housing rebate would not be available to you because the HST on the co-op's self-supply was considered to have been paid prior to April 1, 2012. ... The landlord is considered to have both collected and paid the HST on the housing at the time of the self-supply. 44. ...

Response 2 Yes, we have considered this issue in the context of a ruling request subsequent to the release of the GE Capital case. ... In that situation, we considered that the existing obligation continued and that a new obligation did not come into existence for purposes of subparagraph 212(1)(b)(vii). ... If so, then any loss arising from these activities would be considered to have arisen from a source of income. ...

If it is determined that multiple supplies are being provided by a person the possible application of sections 138 and 139 should be considered. ... The facts and circumstances of each transaction would have to be considered on their own merits. ... The arranging for financing by way of loan is considered by the dealer as an additional activity that is separate from the lease of automobiles. ...

Usually, the student is considered to be enrolled when part or all of his or her fees are paid. ... The qualifying student definition will be considered to determine the repayment period. ... He is not considered a qualifying student for 2017 or 2018. Joseph’s repayment period begins in 2018. ...

An individual is considered to have terminated from a provision when he or she is no longer entitled to benefits under the provision. ... An individual who has rights to a benefit from the provision or plan only because of another individual’s participation in the provision or plan is not considered a member. ... In addition, any benefits provided or amounts paid to the individual under one of the provisions are also considered to be a benefit provided or an amount paid from each other provision. ...

When the information is not given by the taxpayer a compliance order could also be considered. ... Audit policy and procedures E3- S3 Penalties were considered and were properly addressed, when applicable. ... Submissions considered E5- S5 The Taxpayer Relief provision was appropriately applied, when applicable. ...

Response 2 Yes, we have considered this issue in the context of a ruling request subsequent to the release of the GE Capital case. ... In that situation, we considered that the existing obligation continued and that a new obligation did not come into existence for purposes of subparagraph 212(1)(b)(vii). ... If so, then any loss arising from these activities would be considered to have arisen from a source of income. ...

Nieces, nephews, aunts, and uncles are generally considered to be not related for purposes of the Income Tax Act. ... So it is possible that individuals not related by a family connection may still be considered not at arm’s length. ... These expenses are considered to be associated with occupying the position of director/trustee, and are not considered to be charitable, management, or administrative expenses. ...