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The operators who perform these traditional operations are not considered to be manufacturers or producers of wine for purposes of the Excise Tax Act and therefore are not required to be licensed and account for excise tax. ...

However, in the case of charter flights paid or payable in Canada, the charterer is considered the taxpayer and ATT is incorporated in the price of the ticket as a cost element passed on to the passenger. ...

As the additional benefits are determined in the same way for each employee in the given age/service profile, the benefits are considered to be non-discriminatory. ...

When employment outside Canada is not considered pensionable under subsection 16(1) of the Canada Pension Plan Regulations and there is no social security agreement, the employer or worker still has the option of including the employment in pensionable employment. ...

In determining if a person is ”arranging for” the issuance of insurance, all of the facts surrounding the transaction must be considered, including the activities performed by the intermediary and the nature of the insurance product. ...

Remission is an extraordinary measure that may be considered where the collection of tax would be unreasonable or unjust, or where remission would otherwise be in the public interest. ...

A corporation’s business is considered a specified investment business if the principal purpose of the business is to earn income such as interest, dividends, rents and royalties from property (other than a business carried on by a credit union or a business of leasing property that is not real or immovable property). ...

It should be noted that only once the brands are published in Part II of the Canada Gazette and form part of the Regulations will they be considered as brands "prescribed" for the purposes of subsections 38(3) and 58(1) of the Act. ...

OUTSTANDING ASSESSMENTS- Registrants who have outstanding assessments may be considered to be unacceptable risks when assessing requests for greater filing flexibility. ...

It is likely that there may be some variation in practices, however, the following is considered representative. ...