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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. ...

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. ...

If you were considered a resident of Quebec on December 31, 2019, you worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $860.22 or less (if you were not considered a resident of Quebec), or $663.75 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ...

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. ...

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. ...

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. ...

Footnote 9 The courts also considered education to include the improvement of a useful branch of human knowledge through research. ... Teaching or training in the arts, however, is still considered under the advancement of education. ... To be considered to advance education under charity law, self-study or distance learning should meet the content and process criteria set out in this guidance. ...

An individual is considered to have quit a plan or provision when they are no longer entitled to benefits. ... An individual who has rights to a benefit from the provision or plan only because of another individual’s participation in it 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 benefits provided or amounts paid from each of the other provisions. ...

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. ...