Search - considered

Flipped property rules If you have owned a housing unit (including a rental property) located in Canada or held a right to acquire a housing unit (such as the rights acquired in assignment sales) located in Canada for less than 365 consecutive days before its disposition, the property is generally considered to be a flipped property, unless it was already considered to be part of your inventory. ... If the disposition is considered: a capital gain, fill out Schedule 3 business income, fill out Form T2125, Statement of Business or Professional Activities For more information, see Capital gains. ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ...

Questions and Answers- 2008 Specialty Products Practitioners' Forum Answers provided by the Registered Plans Directorate Q.1 What is considered acceptable proof for purposes of making an educational assistance payment (EAP)? ... However, since they are technically considered to be trust income, these amounts may be reduced pursuant to tax conventions between Canada and other countries. ...

Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... These improvements are more permanent and have long term benefits that are considered non allowable under the program. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ...

"Related persons" are not considered to deal with each other at arm's length. ... Only debts that are certain of being uncollectible are to be considered bad debts. ... The difference between what you paid and what the seller paid is considered to be deducted as CCA. ...

For ITC purposes, 100% of the expenditure is considered not to have been incurred in 2013. ... The cost of a piece of equipment that is used regularly for demonstration purposes is considered to be a prescribed expenditure. ... In certain cases, a refurbished property can also be considered not to have been used property. ...

The tax considered to have been collected and paid would be equal to the tax on the fair market value of the equipment at the time it is appropriated as capital property. ... Property and services acquired for consumption or use in making those taxable supplies are considered to have been acquired for the purpose of making taxable supplies for consideration. ... Of the contractor's services, 60% are considered to be improvements to capital property and are included in determining the adjusted cost base of the property under the ITA. ...

This doctor's home office is not considered to be used on a regular and continuous basis for meeting patients. ... The value of this type of gift or award is considered a taxable employment benefit. 16. ... No amount paid or payable for travel on an airplane, train or bus is considered to be for food, beverages or entertainment. ...

To be considered incidental, a supply generally must play only a minor or subordinate role in relation to the provision of another supply. ... Furthermore, none of the supplies is considered to be incidental to any of the others. 4. ... The supply of the prepaid cemetery services is considered to be a separate supply from the supplies of the interment rights and marker. ...

The blood test is considered to form part of, or is an input into a single supply of a naturopathic service regardless of whether the lab test is performed by the naturopathic doctor or by a third party. ... Naturopaths Inc. is considered to have collected the GST/HST equal to the basic tax content of the property. ... Return to footnote3 Referrer Footnote 4 A naturopathic service rendered by a naturopathic doctor is considered a professional service. ...

To be considered incidental, a supply generally must play only a minor or subordinate role in relation to the provision of another supply. ... Furthermore, none of the supplies is considered to be incidental to any of the others. 4. ... The supply of the prepaid cemetery services is considered to be a separate supply from the supplies of the interment rights and marker. ...