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After September 30, 1983 and before 1987, its application was extended to attribute to a person any capital gain or capital loss realized by a trust from an indexed security investment plan, to the extent that the gain or loss can reasonably be considered to be derived from property received from that person. 4. ...

Where such is the case, each business must be considered separately where it is necessary to determine the date of commencement of one of the businesses. ...

Vessels designed principally for natural resource exploration or the drilling of oil or gas wells as described in subsection 1101(2b) of the Regulations, other property acquired after May 22, 1979 that also is designed principally for natural resource exploration or the drilling of oil or gas wells that qualifies as class 10 property by virtue of paragraph (t) of class 10 and property included in class 41 are not considered to be contractor's movable equipment. ...

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Paragraph 88(2)(b) provides that for the purpose of an election to pay (a) a capital dividend under subsection 83(2), (b) a capital gains dividend of a non-resident-owned investment corporation under subsection 133(7.1), or (c) after June 28, 1982 and before May 24, 1985, a life insurance capital dividend under subsection 83(2.1), as it read for that period, portions of the winding-up dividend are considered to be separate dividends. ...

However, where music or religious history are taught as separate subjects and such subjects are in addition to history and music subjects that are ordinarily included in the curricula of the public school systems, the teaching of such religious history and religious music will be considered to be religious training for the purposes of the Circular, as will the teaching of Hebrew by a Jewish school. ...

GST memoranda 300-6-2 TAX ON SUPPLIES TIME OF LIABILITY Ottawa, March 20, 1991 PAYMENTS This memorandum in the " TIME OF LIABILITY " sub-series explains when a payment is considered to be made for purposes of timing of liability for the Goods and Services Tax (GST). ...

We recognize the importance of client input and are taking steps to ensure taxpayer and benefit recipient perspectives are considered as service standards evolve. ...

Risk to privacy: No A yes response to any of the above indicates the potential for privacy concerns and risks that will need to be considered and if necessary mitigated. ...

Audit trail reports are considered Protected B information as defined by the Identifying Protected and Classified Information and Assets Policy. ...