Search - consideration

At the close of the most recent fiscal year, 14 applications were under consideration for acceptance to the program (that is, instances where a pre-file meeting has occurred between the CRA and a taxpayer, but a taxpayer had yet to provide the submission). ...

. ¶ 2.13 (formerly included in ¶6 of IT-516R2) has been updated to reflect the new address to which enquiries should be sent for consideration as a university outside Canada. ¶2.15 (formerly included in ¶7 of IT-516R2) has been revised to clarify the meaning of commute for purposes of paragraph 118.5(1) (c). ¶2.16 has been added to provide references to other CRA publications relevant to students attending universities outside Canada. ¶2.19 has been added to explain the CRA’s position regarding online attendance for purposes of the requirement for full-time attendance in paragraph 118.5(1) (b). ¶2.20 has been added to explain the CRA’s position regarding correspondence courses for purposes of the requirement for full-time attendance in paragraph 118.5(1) (b). ¶2.22 (formerly included in ¶13 of IT-516R2) has been revised to include the meaning of enrolled for purposes of paragraph 118.5(1) (a) and (c). ¶2.23- 2.25 (formerly included in ¶16 and 17 of IT-516R2) have been amended to clarify whether a student in receipt of a scholarship, fellowship, bursary or prize may claim a tuition tax credit in respect of the student’s tuition. ¶2.26 has been added to address whether a student may claim the tuition tax credit where the student’s tuition fees are paid by the employer of the student’s family member. ¶2.28 has been added to provide an example of when a tuition tax credit would not be available pursuant to subparagraph 118.5(1) (a) (iii.1) or (v). ¶2.29 (formerly included in ¶14 of IT-516R2) now makes reference to the student’s ability to carry forward unused tuition amounts to be used in future years, pursuant to subsection 118.61(1), added by 1998, c. 19, s. 28(1), applicable to the 1997 and subsequent tax years. ¶2.31 (formerly included in ¶24 of IT-516R2) has been updated to reflect the amendment to subparagraph 118.5(1) (b) (i), amended by 2011, c. 24, s. 29(2), applicable to tuition fees paid for the 2011 and subsequent tax years. ¶2.36 and 2.37 have been added further to the introduction of subsection 118.5(3), concerning ancillary fees and charges. ...

.- Attribution of Trust Income to Settler (Revision to it369r dated March 12, 1990) IT371 ARCHIVED- Rental property- Meaning of-principal business- IT373R2-CONSOLID ARCHIVED- Woodlots IT378R ARCHIVED- Winding-up of a Partnership IT379R ARCHIVED- Employees Profit Sharing Plans- Allocations to Beneficiaries IT381R3 ARCHIVED- Trusts- Capital Gains and Losses and the Flow-Through of Taxable Capital Gains to Beneficiaries IT384R ARCHIVED- Reassessment where option exercised in subsequent year IT384RSR ARCHIVED- Reassessment where option exercised in subsequent year IT386R ARCHIVED- Eligible capital amounts IT387R2-CONSOLID ARCHIVED- Meaning of Identical Properties IT391R ARCHIVED- Status of corporations IT393R2 ARCHIVED- Election Re: Tax on Rents and Timber Royalties Non-Residents IT394R2 ARCHIVED- Preferred Beneficiary Election IT396R ARCHIVED- Interest Income IT397R ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation IT397RSR ARCHIVED- Amounts Excluded from Income- Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation IT403R ARCHIVED- Options on real estate IT406R2 ARCHIVED- Tax payable by an inter vivos trust IT407R4-CONSOLID ARCHIVED- Dispositions of Cultural Property to Designated Canadian Institutions IT411R ARCHIVED- Meaning of 'Construction' IT413R ARCHIVED- Election by Members of a Partnership Under Subsection 97(2) IT416R3 ARCHIVED- Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder IT417R2 ARCHIVED- Prepaid Expenses and Deferred Charges IT420R3 ARCHIVED- Non-Residents- Income Earned in Canada IT420R3SR ARCHIVED- Non-Residents- Income Earned in Canada IT421R2 ARCHIVED- Benefits to individuals, corporations and shareholders from loans or debt IT422 ARCHIVED- Definition of tools IT425 ARCHIVED- Miscellaneous farm income IT426R ARCHIVED- Shares Sold Subject to an Earnout Agreement IT427R ARCHIVED- Livestock of Farmers IT428 ARCHIVED- Wage Loss Replacement Plans IT430R3-CONSOLID ARCHIVED- Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death IT433R ARCHIVED- Farming or Fishing- Use of Cash Method IT434R ARCHIVED- Rental of Real Property by Individual IT434RSR ARCHIVED- Rental of Real Property by Individual IT438R2 ARCHIVED- Crown Charges- Resources Properties in Canada IT440R2 ARCHIVED- Transfer of Rights to Income IT442R ARCHIVED- Bad debts and reserves for doubtful debts IT443 ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions IT443SR ARCHIVED- Leasing Property- Capital Cost Allowance Restrictions IT444R ARCHIVED- Corporations- Involuntary dissolutions IT448 ARCHIVED- Dispositions- Changes in terms of securities IT448SR ARCHIVED- Dispositions- Changes in terms of securities IT451R ARCHIVED- Deemed disposition and acquisition on ceasing to be or becoming resident in Canada IT454 ARCHIVED- Business transactions prior to incorporation IT456R ARCHIVED- Capital Property- Some Adjustments to Cost Base IT456RSR ARCHIVED- Capital Property- Some Adjustments to Cost Base IT457R ARCHIVED- Election by professionals to exclude work in progress from income IT458R2 ARCHIVED- Canadian-Controlled Private Corporation IT459 ARCHIVED- Adventure or Concern in the Nature of Trade IT460 ARCHIVED- Dispositions- Absence of consideration IT462 ARCHIVED- Payments based on production or use IT463R2 ARCHIVED- Paid-up Capital IT464R ARCHIVED- Capital Cost Allowance- Leasehold Interests IT465R ARCHIVED- Non-Resident Beneficiaries of Trusts IT467R2 ARCHIVED- Damages, Settlements and Similar Payments IT468R ARCHIVED- Management or administration fees paid to non-residents IT469R ARCHIVED- Capital cost allowance- Earth-moving equipment IT471R ARCHIVED- Merger of partnerships IT472 ARCHIVED- Capital cost allowance- Class 8 property IT472SR ARCHIVED- Capital cost allowance- Class 8 property IT473R ARCHIVED- Inventory Valuation IT475 ARCHIVED- Expenditures on research and for business expansion IT477-CONSOLID ARCHIVED- Capital cost allowance- Patents, franchises, concessions and licenses IT479R ARCHIVED- Transactions in securities IT479RSR ARCHIVED- Transactions in Securities IT481-CONSOLID ARCHIVED- Timber Resource Property and Timber Limits IT482R ARCHIVED- Pipelines IT485 ARCHIVED- Cost of clearing or levelling land IT489R ARCHIVED- Non-Arm's Length Sale of Shares to a Corporation IT490 ARCHIVED- Barter transactions IT491SR ARCHIVED- Former business property IT492 ARCHIVED- Capital cost allowance- Industrial mineral mines IT494 ARCHIVED- Hire of ships and aircraft from non-residents IT496R ARCHIVED- Non-Profit Organizations IT497R4 ARCHIVED- Overseas Employment Tax Credit IT499R ARCHIVED- Superannuation or Pension Benefits IT500R ARCHIVED- Registered Retirement Savings Plans- Death of an Annuitant IT501 ARCHIVED- Capital Costs Allowance- Logging Assets IT501SR ARCHIVED- Capital Cost Allowance- Logging Assets IT502 ARCHIVED- Employee Benefit Plans and Employee Trusts IT502SR ARCHIVED- Employee Benefit Plans and Employee Trusts IT504R2-CONSOLID ARCHIVED- Visual Artists and Writers IT506 ARCHIVED- Foreign income taxes as a deduction from income IT508R ARCHIVED- Death Benefits IT510 ARCHIVED- Transfers and loans of property made after May 22, 1985 to a related minor IT511R ARCHIVED- Interspousal and Certain Other Transfers and Loans of Property IT513R ARCHIVED- Personal Tax Credits IT518R ARCHIVED- Food, Beverages and Entertainment Expenses IT521R ARCHIVED- Motor Vehicle Expenses Claimed by Self-Employed Individuals IT522R ARCHIVED- Vehicle, Travel and Sales Expenses of Employees IT523 ARCHIVED- Order of provisions applicable in computing an individual's taxable income and tax payable [1988 and subsequent taxation years] IT524 ARCHIVED- Trusts- Flow-through of taxable dividends to a beneficiary- After 1987 IT525R-CONSOLID ARCHIVED- Performing Artists IT526 ARCHIVED- Farming- Cash method inventory adjustments IT527 ARCHIVED- Distress Preferred Shares IT528 ARCHIVED- Transfers of Funds Between Registered Plans IT529 ARCHIVED- Flexible Employee Benefit Programs IT531 ARCHIVED- Eligible Funeral Arrangements IT532 ARCHIVED- Part I.3- Tax on Large Corporations ITNEWS-22 ARCHIVED- Income Tax- Technical News No. 22 (January 11, 2002) ITNEWS-23 ARCHIVED- Income Tax- Technical News No. 23 (June 18, 2002) ITNEWS-25 ARCHIVED- Income Tax- Technical News No. 25 (October 30, 2002) ITNEWS-27 ARCHIVED- Income Tax- Technical News No. 27 (April 17, 2003) ITNEWS-28 ARCHIVED- Income Tax- Technical News No. 28 (April 24, 2003) ITNEWS-29 ARCHIVED- Income Tax- Technical News No. 29 (July 14, 2003) ITNEWS-30 ARCHIVED- Income Tax- Technical News No. 30 (May 21, 2004) ITNEWS-31R2 ARCHIVED- Income Tax- Technical News No. 31R2 (May 16, 2006) ITNEWS-32 ARCHIVED- Income Tax- Technical News No. 32 (July 15, 2005) ITNEWS-33 ARCHIVED- Income Tax- Technical News No. 33 (September 16, 2005) ITNEWS-34 ARCHIVED- Income Tax- Technical News No. 34 (April 27, 2006) ITNEWS-35 ARCHIVED- Income Tax- Technical News No. 35 (February 26, 2007) ITNEWS-36 ARCHIVED- Income Tax- Technical News No. 36 (July 27, 2007) ITNEWS-37 ARCHIVED- Income Tax- Technical News No. 37 (February 15, 2008) ITNEWS-38 ARCHIVED- Income Tax- Technical News No. 38 (September 22, 2008) ITNEWS-39 ARCHIVED- Income Tax- Technical News No. 39 (December 4, 2008) P134 Using Your Home for Daycare RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC66 Canada Child Benefits Application RC4022 General Information for GST/HST Registrants RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034 GST/HST Public Service Bodies' Rebate RC4058 Quick Method of Accounting for GST/HST RC4064 Disability-Related Information- 2016 RC4081 GST/HST Information for Non-Profit Organizations RC4088 General Index of Financial Information (GIFI) RC4110 Employee or Self-employed? ...

Financial Service- subsection 123(1) ETA Financial Instrument- subsection 123(1) ETA Insurer- subsection 123(1) ETA Insurance Policy- subsection 123(1) ETA Segregated Fund of an Insurer- Section 131 ETA Financial Services Regulations to the Excise Tax Act Part 1- INSURANCE PRODUCTS AND SERVICES (GENERAL) Exempt Products and Services 1-1 Individual Insurance Policy (General) Description: Issues and processes an "insurance policy" to a Canadian resident in consideration for premiums or other fees. ...

To what extent is the property available to rent for consideration and what are the terms of any applicable rental pool contract? ...

Leases and licences of goods The following rules apply to goods supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...

Leases and licences of personal property The following rules apply to personal property supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...

Leases and licences of goods The following rules would apply to goods supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...

If the hospital authority is a GST/HST registrant that provides taxable goods and services for consideration in the course of a commercial activity, then it will be subject to the usual rules under the GST/HST. ...

In addition, the total amount of consideration for taxable supplies in respect of which the rebate application is made, is at least $200. ...