Search - considered

Since input tax credits are considered government assistance, include on this line the amount you claimed on line 108 of your GST/HST return only if you cannot apply the rebate, grant, or assistance you received to reduce a particular expense or an asset's capital cost. ...

In developing this plan, we considered the major challenges and risks inherent in our operating environment. ...

A room in a hotel, dormitory, boarding house, or bunkhouse is not ordinarily considered to be a SCDE. ...

If an employer's contributions are made to a SUBP that does not qualify for registration with the minister of national revenue (Canada Revenue Agency), then any top-up amounts paid out of the plan to the employee by an employer or a trustee out of the plan are considered to be income from an office or employment. ...

The rules in subsection 70(5) apply to property that is subject to a buy-sell agreement, unless the property can be considered to vest indefeasibly in another person pursuant to subsection 70(6), 70(9), 70(9.2) or 70(9.6) or paragraph 70(5.2)(d) or (f). ...

In this case the dockets are considered to be tangible property and the portion of the purchase price allocated to them is included in Class 8 of Schedule B of the Regulations. ...

Pursuant to subsection 103(1.1) where two or more partners not dealing with each other at arm's length (see IT-419) have agreed to share any income or loss from any activity of the partnership in unreasonable proportions, the Department will adjust each partner's share to an amount which is considered reasonable in the circumstances. ...

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

However, under certain circumstances, the supply of photocopies may be considered the supply of a service where the recipient of the supply provides the necessary inputs. ...

Unless otherwise noted all references are to the Income Tax Regulations. 3 Charities are considered persons. ...