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., not all information was considered, certain facts or details were missing or misinterpreted or not considered in their proper context; and any relevant new documents, new facts, or correspondence. ...

Eligible educator You are considered an eligible educator if, at any time during the 2024 tax year, both of the following conditions are met: You were employed in Canada as a teacher or an early childhood educator at an elementary or secondary school, or a regulated child care facility You held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expenses An eligible supplies expense is the amount that you paid in 2024 for teaching supplies that meet all of the following conditions: You bought the teaching supplies for teaching or facilitating students’ learning The teaching supplies were directly consumed or used in the performance of the duties of the eligible educator's employment You were not entitled to a reimbursement, allowance or any other form of assistance for the expense (unless the amount is included in the calculation of your income from any tax year and is not deductible in the calculation of your taxable income) The eligible teaching supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. Durable goods are: books, games and puzzles containers (such as plastic boxes or banker boxes) educational support software calculators (including graphing calculators) external data storage devices web cams, microphones and headphones multimedia projectors wireless pointer devices electronic educational toys digital timers speakers video streaming devices printers laptop, desktop and tablet computers, provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom Notes Disposable masks that are not supplied by your school are considered consumable supplies if students are required to wear them in your classroom and all of the conditions above have been met. ...

If you pay or credit or are considered to have paid or credited a taxable amount to persons in countries that have tax treaties with Canada, you should verify the rate given in the Income Tax Act first. ... The information in that circular also applies if you are considered, under Part I or Part XIII of the Income Tax Act, to have paid or credited to residents of these treaty countries amounts that are taxable under Part XIII. ...

In each of the above cases, no stock dividend is considered to have been issued, no disposition or acquisition is considered to have occurred, and the event is not taxable. ...

Use Form T2091(IND) to calculate the capital gain if you sell, or are considered to have sold, a property for which you or your spouse or common-law partner filed Form T664 or T664 (Seniors), Election to Report a Capital Gain on Property Owned at the End of February 22, 1994, and one of the following situations applies: The property was your principal residence for 1994 You are designating the property in 2024 as your principal residence for any tax year Use Form T2091(IND)-WS, Principal Residence Worksheet, to calculate a reduction due to the capital gains election. ... Note If, at the time of the election, the property was designated as a principal residence for any tax year other than 1994, you can choose whether or not to designate it again as your principal residence when you sell it or are considered to have sold it. ...

Therefore, a non-resident person considered to be carrying on business for income tax purposes is not necessarily considered to be carrying on business for GST/HST purposes. ... The non-resident lessor is considered to be in the business of supplying tangible personal property by way of lease. For GST/HST purposes, the supply of property under a lease is considered to be made on a regular and continuous basis. ...

Whether a person will be considered an agent of another person is a question of fact. ... The supply, however, may be considered a professional service which would be zero-rated under section 23 of Part V of Schedule VI. ... Factors considered were: where was the purpose or objective of the service to have been realized? ...

Whether a person will be considered an agent of another person is a question of fact. ... The supply, however, may be considered a professional service which would be zero-rated under section 23 of Part V of Schedule VI. ... Factors considered were: where was the purpose or objective of the service to have been realized? ...

Therefore, a non-resident person considered to be carrying on business for income tax purposes is not necessarily considered to be carrying on business for GST/HST purposes. ... The non-resident lessor is considered to be in the business of supplying tangible personal property by way of lease. For GST/HST purposes, the supply of property under a lease is considered to be made on a regular and continuous basis. ...

A person is not required to be engaged in an activity or undertaking with an expectation of profit to be considered to be in business for GST/HST purposes. ... Generally, the difficulty arises in determining the extent to which a PSB can be considered to be carrying on a business for the purpose of determining whether it is engaged in a commercial activity and, therefore, eligible or required to register for the GST/HST. ... However, the making of supplies cannot be considered as the sole measure of whether a business is being carried on given the absence of the profit test from the definition of "business". ...