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In the case of electronic records, these persons can make a print-out of such electronic documents and the print-out as well as the original document will be considered evidence of the nature and content of the original document, and will have the same probative force as the original document. ...

The legislative proposals reaffirm the longstanding policy intent and clarify that investment management services, facilitatory services and credit management services are not considered financial services under the Excise Tax Act, and are therefore generally taxable for GST/HST purposes. ...

In the case of electronic records, this person can make a print-out of such electronic documents and the print-out as well as the original electronic document will be considered evidence of the nature and content of the original document, and will have the same probative force as the original document. ...

After the facts have been considered, a final and binding decision will be made. ...

No all-inclusive definition of "know-how" payments exists, but for the purposes of this Bulletin, the Department regards them as including payments for special knowledge, skills or techniques which are considered beneficial in the conduct of a business. ...

You are considered a single parent if at any time in 2016 you met all of the following conditions: you are not married or living in a common-law partnership or you are married or in a common-law partnership and are living apart due to a breakdown in the marriage or partnership; and you have custody of a child, for at least 50% of the time, who is under 18 years of age or who is 18 years of age or older and is dependant on you due to a mental or physical impairment. ...

Secondly, is not considered to be disabled under the CPP or the Quebec Pension Plan (QPP) and Third, is between 18-70 years old, even if they receive a CPP or QPP pension. ...

This is generally considered to be an amendment to the specimen plan. ...

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

Eligible work and expenditures: Ontario rules mirror federal SR&ED rules regarding the definition of SR&ED and qualified expenditures other than an expenditure that may reasonably be considered to fund the payment of salary or wages to an employee of the eligible research institute who is connected to the corporation making the expenditure or a prescribed type expenditure. ...