Search - considered

Paragraph 1(m) excludes from zero-rating: cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating; It is the CRA's position that the bars are considered to be "similar products" for the purposes of paragraph 1(m). ...

Once again, in order to be considered a “low-THC cannabis product”, the product is must consist entirely of dried or fresh cannabis, or must qualify as cannabis oil in order to meet the definition of “low-THC cannabis product”. ...

This is consistent with the Income Tax Act as the harvesting of peat is considered to be mining, and not farming. ...

The agreement was signed by both parties on [mm/dd/yyyy] and was considered binding. 3. ...