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While the potential outcomes of these cases will be referred by CRA for investigation purposes, the actual investigations themselves are considered to be out of scope of this PIA. ... H) Risk impact to the individual or employee Details: The sensitivity of information utilized through the NATMP is considered high (Protected B). ...

The amount of the refund or rebate retained is considered to have been paid to the person. In addition, the amount retained is considered to have been given to the Minister by the person as security. ...

Where an unincorporated organization is separated into a number of branches or divisions, each of these branches or divisions could, if they are sufficiently autonomous, be considered separate persons for GST/HST purposes, and therefore, except for those that are small suppliers, each would be required to register for the GST/HST. ... A branch or division may be considered a person if: the branch or division may sue and be sued in its own name; the branch or division is capable of holding property in its own name; the parent body is not liable for the debts and obligations of the branch or division, and the branch or division is not liable for the debts and obligations of the parent body or of any other branch or division; the branch or division has the capacity to contract in its own name; the branch or division has its own constitution (or charter) and by-laws; the branch or division has its own board of directors and does not have, to any significant extent, directors, officers or employees that are common with the parent body or any other branch or division; the branch or division enjoys a considerable degree of autonomy in its day-to-day operations (e.g., financial resources allocation, program development, staffing, payroll); the branch or division raises most of its revenues as opposed to receiving funding from the parent body (e.g., the branch or division is self-sustaining financially); the accounting activities of the branch or division are separate from those of the parent body and other branches or divisions (e.g., separate books and records, financial statements, bank accounts, etc.); the financial and/or fiscal year of the branch or division is different from the financial and/or fiscal year of the parent body and other branches or divisions; the members of the branch or division are different from the members of the parent body and other branches or divisions; persons do not automatically become members of the parent body or of another branch or division by becoming members of the branch or division and vice versa; and the branch or division has its own distinct seal. ...

The services provided by the lawyer and the articling student are considered legal services. 2. ... However, if a public service body supplies the legal services for a price that is equal to or more than the direct cost (not including the GST/HST and the Quebec Sales Tax (QST), when the person is a QST registrant) and charges an amount as GST/HST in respect of the supply, these supplies are considered to be taxable supplies. 24. ...

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. ...

Since ABC Hauling has not purchased the permits for the water, it is not considered to be providing the water. ... The services provided by Water Services Inc. are not considered to be sales and delivery of water. ...

(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. ...

Taxpayers must have gross revenues of less than $50 million or a proposed covered transaction of less than $10 million to be considered for the Program. ... A functional analysis must contain the records or documents listed under paragraph 247(4)(a) of the Income Tax Act, except for subparagraph 247(4)(a)(v) “data and methods considered.” ...

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. ... However, for simplicity, where a taxpayer has a pre-1972 and a post-1971 pool of identical shares and the post-1971 pool contains a fraction of a share (e.g., a fraction received as a stock dividend), the disposition of the fraction may be considered to be a disposition from the post-1971 pool, even though the pre-1972 pool was not exhausted at that time. ...

An employee who takes time away from their duties and takes on that task as well could be recognized and that could be considered a valid award. ... Host: How would something like a voucher play into that, would that be considered near-cash as well? ...