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Software supplied on a carrier medium is considered to be a supply consisting of the physical carrier medium (e.g., the disk) and the software stored on the disk (e.g., the instructions). ... Tax Treatment of Licensed Custom Software Tax Treatment Under Division II Under subparagraph 142(1)(c)(i) of the Excise Tax Act, a supply of intangible personal property is considered to be made in Canada if the property may be used in whole or in part in Canada and: the recipient is a resident in Canada or registered for theGST; and the supplier, even if a non-resident, is registered for the GST. ... Other Imported Computer Software Arrangements Electronic transmission of software A supply of computer software that is transmitted electronically is considered to be a supply of intangible personal property. ...

Changes in use of capital property that are insignificant are not considered to be changes in use for the purposes of the Act. ... Where such changes of less than 10 per cent accumulate to 10 per cent or more, the accumulated changes are considered to be a significant change, invoking the change in use rules. ... The registrant is considered to have sold the computer at its fair market value at that time. ...

All comments received by August 31, 2008, will be considered. New guide for ethnocultural groups now available on our Web site Charitable Work and Ethnocultural Groups ‑ Information on registering as a charity – http://www.cra-arc.gc.ca/tx/chrts/plcy/thn-eng.html. ... Funding is available to registered charities and non-profit organizations serving the charitable sector in Canada to support projects designed to: improve the capacity of the sector to develop and deliver sustainable compliance based education programs; increase the capacity of the charitable sector in meeting regulatory compliance requirements in a sustainable fashion; and raise awareness among the charitable sector of regulatory obligations under the Income Tax Act. 2008/09 funding priorities: Projects designed to address the distinct needs of small and rural charities in meeting their obligations under the Income Tax Act will be considered for possible funding. More specifically, innovative projects designed to address one, or more, of the following priorities will be considered: Projects that focus on the development of tools designed to assist small and rural charities in locating and/or accessing local, regional, and/or provincial information/resources intended to support charities in meeting their regulatory obligations under the Income Tax Act; Projects with broad national application designed to raise the awareness and capacity of boards of directors regarding their compliance obligations under the Income Tax Act; and Projects that foster collaboration with other registered charities to increase the ability of small and rural charities to meet their obligations under the Income Tax Act. ...

Consideration is considered to be "paid" when the supplier receives the money, property or service which is consideration for the supply. ... Under this broad definition, any record of a supply which sets out the goods or services which make up the supply, along with the consideration due or paid for the supply, will be considered to be an invoice. ... Where a person gives a deposit in respect of a supply, (other than an amount in respect of a covering or container in respect of which section 137 applies to deem the covering or container to be part of the property supplied), that deposit is not considered to be consideration for the supply unless and until the supplier applies the deposit against the consideration for the supply or the deposit is forfeited. 43. ...

The intention of the person enrolling in the course is not considered by the Department in determining whether a course relates to a trade or vocation. (3) Attest to the Competence of Individuals to Practice or Perform a Trade or Vocation Section 8 requires the certificate, diploma, licence or similar document issued by an educational institution to "attest to the competence of individuals" to practice a trade or vocation. ... (a) Courses That Are Part of a Full-time Program An individual course is considered by the Department to attest to the competence of individuals to practise or perform a trade or vocation if: (i) The course is offered as a credit in a full-time program that is offered by the same institution; and (ii) The full-time program is offered on a pass/fail basis, based on the evaluation of the student's performance on a single, or series of, tests, graded materials or projects. ... Factors considered by the Department in determining whether a program of courses represents a 'full-time' program include the length of the program, the cost of the program and the curriculum and description of the program and its courses, as noted in the school's promotional material (e.g., brochures, advertisements, literature, course calendars, syllabi and telephone listings). ...

Based on a sample of this size, the overall findings can be considered accurate to within ±1.9%, 19 times out of 20 (adjusted to take into account sample stratification [Footnote 1]). ... The analysis yielded a spectrum of risk in terms of the likelihood of tax cheating, one which runs from those who represent no risk at all, or very limited risk, right up to those who could be considered high risk, at least relative to other taxpayers. ... Rationalizers are considerably more likely to pursue tax-cheating behaviours than the two low-risk segments, and can be considered a low-to-moderate risk, both overall and with respect to paying cash to evade taxes. ...

Examples of ethnocultural group activities that could qualify as the advancement of religion teaching a religion running a religious school establishing a mosque, church, temple, or other place of worship for religious uses repairing a place of worship (iv) Other purposes that benefit the community Generally, purposes that fit under the relief-of-poverty, the advancement-of-education, and the advancement-of-religion categories are considered to benefit the community even if they are focused on an ethnocultural group. ... For example, banquets, picnics, and Canada Day celebrations are not considered charitable purposes. ... A Canadian charity can only transfer sums of money or other resources to foreign charities that are considered qualified donees. ...

This exemption will be considered on a case-by-case basis. Exemptions must be applied for in writing, and will be approved or denied in writing. 16.5 8509(4.1) – Benefits Under Grandfathered Plan – Pre-1992 Disability Individuals who had a physical or mental impairment before 1992 and who are members of a grandfathered plan that promised benefits that are not in compliance with the rules of paragraphs 8503(3)(b) or 8503(3)(d) of the Regulations are exempt from these rules. ... No portion of the bridging benefit provided to an individual who joined the plan before 1992 would be considered to be in respect of post-1991 service. ... Requests will be considered on a case-by-case basis. We are not currently aware of any situations that would warrant such an exemption. 16.12 8509(10.1) – Stipulation Not Required for Pre-1992 Plans The stipulation under paragraphs 8503(4)(c) and 8506(2)(d) of the Regulations regarding a reduction of benefits and a refund of contributions to avoid revocation does not apply to plans registered or submitted for registration before 1992, and plans replacing such plans. ...

For example, if, at the time of purchase, Dennis intends to use his vacation property for his personal use for 35 days of the year and to make the property available, through a rental pool, for rent on a taxable short-term basis for the remainder of the year, the property would not automatically be considered to be used all, or substantially all, for commercial activities. ... All of the relevant factors should be considered when determining the extent of use in commercial activities at the time an ITC is being claimed. ... As a registrant, Sally is considered to have collected and is required to account for the GST/HST in determining her net tax. ...

As well, certain professional accreditation and vocational courses are considered qualifying courses. ... A charity is considered a small supplier if it has either $250,000 or less in annual gross revenue or not more than $50,000 in annual worldwide taxable supplies (other than sales of capital assets, such as a building or a computer). ... It is the CRA’s position, based on jurisprudence, that where an Indian band acquires the right to attend a conference held off a reserve for band management activities, the right is considered to be situated on a reserve. ...