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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. ...

"Depreciation and depletion" for this purpose is considered to include amortization of goodwill. ¶ 25. ... For the purposes of Part I.3, such write downs are not considered reserves. ... A debt that may be retired before the 5-year term has expired is not considered long-term debt. ¶ 43. ...

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? ...

"Depreciation and depletion" for this purpose is considered to include amortization of goodwill. ¶ 25. ... For the purposes of Part I.3, such write downs are not considered reserves. ... A debt that may be retired before the 5-year term has expired is not considered long-term debt. ¶ 43. ...

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? ...

"Depreciation and depletion" for this purpose is considered to include amortization of goodwill. ¶ 25. ... For the purposes of Part I.3, such write downs are not considered reserves. ... A debt that may be retired before the 5-year term has expired is not considered long-term debt. ¶ 43. ...

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? ...