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To determine whether the GST or HST applies to a supply of non-residential real property situated in Ontario or B.C. where the supply is made by way of lease, the following must be considered: the lease interval; and when the consideration for the supply of the real property becomes due or is paid without having become due. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

These procedures, which include collecting and reporting information on past activities, responding to enquiries from CRA employees and auditors, and waiting for decisions or feedback in order to determine the appropriate next steps, are considered by taxpayers as adding to the "red tape" burden of government regulation. ... These types of procedures are considered by taxpayers to add to the complexity of complying with government regulation. ...

.), legal and accounting fees incurred to defend against a section 239 prosecution may be considered to have been laid out to earn income. ... 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. ...

In order to be considered for funding, the project must be linked to at least one of the program’s objectives (listed above), and to one of the funding priorities for the fiscal year under review. ... As a registered charity, your telemarketing activities are considered exempt from the National DNCL. ...

These measures meant that such donations were considered as having been made during the 2004 taxation year. ... In College Rabbinique de Montreal Oir Hachaim D'Tash, the decision to revoke was upheld by the Court, which stated: “Even though the appellant was not given an opportunity to respond to some of the grounds put forward by the Minister in his Notice of Intention to Revoke dated March 3, 2000, we are nonetheless satisfied that there were sufficient grounds to support the Minister's decision, in respect of which the appellant was given full opportunity to put its case forward, namely that it had provided official donation receipts for amounts that were not "gifts" within the meaning of subsection 118.1(1) of the Income Tax Act, that its resources were not all devoted to charitable purposes and activities, its failure to maintain proper records and books in accordance with subsection 230(2) of the Income Tax Act, that it made loans to non qualified donees and that it made loans which were not considered to be operating at arm's length.” ...

Some of the major factors that can help determine which among a series of estimates will be considered the fair market value were described in Charities Newsletter No. 18. These include the effective date of valuation, and the relevant market that needs to be considered. ...

The CRA continues to warn taxpayers about tax shelter gifting arrangements, which have been considered to be abusive. ... Example 3 – If your charity is involved in fundraising, the expenditures allocated to this activity are not considered charitable, and they are not included in the calculation of charitable program expenditures. ...

"Cost" as used in the phrase "cost at which the taxpayer acquired the property" in section 10 means the original cost of the particular item of inventory plus all costs which may reasonably be considered as having been incurred to bring that particular item of inventory to its condition and location at the end of the taxation year. ¶ 11. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

In limited circumstances, a recreational unit may be considered a residential unit. ... Whether a particular recreational unit has the same permanent residential characteristics as a house – such that it is considered to be a residential unit, is affixed to the land in a permanent manner and is used as a place of residence – is determined on a case-by-case basis. ...

Constructive receipt is considered to apply in situations where an amount is credited to an EBP beneficiary's debt or account, set apart for the EBP beneficiary or otherwise made available to the EBP beneficiary without being subject to any restriction concerning its use. ... Consequently, payments from the plan are considered to be first a return of EBP beneficiary contributions, secondly a distribution of the plan's income for the year, thirdly a distribution of employer contributions and finally a distribution of the plan's prior years' income, if any. 20. ...