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Self-employed commercial ride-sharing drivers are considered to be making such supplies once they start providing commercial ride-sharing services, including commercial carpool services. ... If the combined total annual revenue from taxable supplies of commercial ride-sharing services and other taxable supplies exceeds $30,000 (for example, $20,000 for commercial ride-sharing services and $15,000 for other taxable supplies), the self-employed commercial ride-sharing driver is not considered a small supplier and is required to charge and collect tax on all revenues from their taxable supplies (the combined taxable supplies of $35,000). If a self-employed commercial ride-sharing driver is already registered for the GST/HST, including with respect to another commercial activity, they are automatically considered to be registered with respect to their commercial ride-sharing services and are not required to apply for registration again. ...

Child support payments Under court orders and written agreements made after April 1997, any support amount that is not stated in the order or agreement as being only for the support of the recipient is considered to be child support. ... This means that all payments made are first considered to have been made toward child support. Any amount paid over and above the child support amount is considered to be support payments for the recipient. ...

Consequently, a deduction is not allowed for what might otherwise be considered to be the capital element of an amount so received. ... Payments under the contract will be considered annuity payments with a capital element equal to the applicable portion of the original cost of the annuity that was included in income. ...

Persons who have control of the corporation are considered not to deal at arm's length with the corporation. Corporations that are connected by the same controller ownership are also considered to be related. ...

However, with respect to stock dividends paid after November 21, 1985 other than stock dividends declared on or before that day, subsection 15(1.1) requires the fair market value of a stock dividend to be included in income, except to the extent that it is otherwise included in the recipient's income under paragraph 82(1)(a), where it may reasonably be considered that one of the purposes of the payment of the stock dividend was to alter significantly the value of the interest of any specified shareholder of the payer corporation. ... If the share portion of the dividend was not considered to be a dividend at the time it was paid (see 8 and 11 above), the cash portion will constitute "the full amount of the dividend" where that term appears in the Act. 25. ...

To be considered a major addition, the addition must change the character of the previous complex to such a fundamental extent that the original building and the addition together essentially form a newly constructed residential complex. ... For example, if the renovation of a unit is sufficiently extensive to be considered a “substantial renovation”, the GST/HST new housing rebate will be available either to the qualifying purchaser of such a home from the “builder” or to a qualified individual if the individual carried out the renovation for his or her use as a primary place of residence or engaged a contractor to do the renovation. ...

Generally, land of ½ hectare (1.24 acres), including the land upon which your housing unit stands and any portion of the adjoining land, will be considered part of your eligible dwelling. 3. ... However, you will not be considered to own the property to gain or produce income if you receive only incidental income related to the property. 13. ...

Normally, it is considered reasonable to assume that the profit element in any amount due is that proportion of such amount that the gross profit on the sale bears to the gross selling price; thus a reserve might be allowed equal to the full amount of the profit if no part of the selling price had been received. ... A claim for a reserve equal to the lesser of the gross profit on the sale and the amount due will not be allowed as it is not considered reasonable to assume that the vendor receives no profit until after the full investment in the property sold has been recovered. 13. ...

(f) Identification of Payments with Amounts Unpaid Where a particular expense remains unpaid and is made up of several unpaid amounts of the same nature, any payments received for these unpaid amounts are considered to apply first to the oldest amount outstanding unless the facts clearly indicate otherwise. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

For a survivor's pension, to determine the rate to be used to calculate the taxable portion of the pension, the year the pension is first received is considered to be the year in which the deceased spouse became eligible to receive the pension (see Example 3(b) below). ... The pension is still considered a pension that started in 2005, (i.e., the percentage taxable remains unchanged). 2007 Calculate the total pension in 2007 (6 months × €300 = €1,800) Convert the total pension in 2007 and enter on line 115 (€1,800× 1.4691 = $2,644) Calculate the taxable amount for 2007 (€1,800 × 50% = €900) (from the chart below, 50% of the total foreign pension received in 2007 is taxable) Calculate the non-taxable amount for 2007 (€1,800- €900 = €900) amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2007 and enter on line 256 (€900 × 1.4691 = $1,322) 2008 Calculate the total pension in 2008 (12 months × €300 = €3,600) Convert the total pension in 2008 and enter on line 115 (€3,600 × 1.5603 = $5,617) Calculate the taxable amount for 2008 (€3,600 × 50% = €1,800) (from the chart below, 50% of the total foreign pension received in 2008 is taxable) Calculate the non-taxable amount for 2008 (€3,600- €1,800 = €1,800) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2008 and enter on line 256 (€1,800 × 1.5603 = $2,809) The non-taxable amount claimed in 2008 will remain fixed at €1,800 for the entire time the pension is paid to that individual (except in the year of death). ...