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Large businesses In general, only a person that is considered to be a large business will be subject to the RITC requirement. ... A selected listed financial institution will not be considered a large business. ... Company B will be considered a large business effective August 15, 2012 and would begin recapturing ITCs at that time. ...

Large businesses In general, only a person that is considered to be a large business will be subject to the RITC requirement. ... A selected listed financial institution will not be considered a large business. ... Company B will be considered a large business effective August 15, 2012 and would begin recapturing ITCs at that time. ...

Large businesses In general, only a person that is considered to be a large business will be subject to the RITC requirement. ... A selected listed financial institution will not be considered a large business. ... Company B will be considered a large business effective August 15, 2012 and would begin recapturing ITCs at that time. ...

If this amount is $250,000 or less, you are considered a small supplier and you do not have to register for GST/HST. ... You are also considered to have repurchased the property and to have paid the GST on that purchase on July 2, 2016. ... If the sale is considered to be a taxable sale, you are considered to have collected GST/HST on that sale and you have to include that tax in determining your net tax for the reporting period in which you stopped using the property in commercial activities. ...

When a person has a right to an amount because of a contract, statute law, order-in-council, etc., the amount received for the loss or destruction of capital property is considered to be proceeds of disposition received on the disposition of that property, whereas any compensation received for the loss or destruction of inventory or for loss of profits is considered to be income from carrying on a business or income from property, as appropriate. ... The lack of such a deeming provision in respect of other tax credits or deductions from tax does not mean that such amounts are not considered to be government assistance. ... The grant programs described in the other bulletins cancelled by ITD-2 which were considered non-taxable prior to the introduction of paragraph 12(1)(x) are no longer in existence in the form described in those bulletins. ...

Large seeds refer to peas, corn and beans only; any other type of seed is considered a small seed. ... Peat is considered a soil conditioner not a fertilizer, and may be sold as soil or as soil mixture. ... The air conditioner and blade attachment are considered to be part of the supply of the tractor. 44. ...

Where 90% or more of the fair market value of the assets is used in the described manner, the "all or substantially all" test is considered to have been met. ... Factors to be considered in making this determination include the terms and conditions of the share, any related agreement and the rate of interest or the dividend provided on the share. ... A plan trust is considered to have acquired a qualified investment if the bond would otherwise have been a qualified investment. ...

You were a deemed non-resident of Canada in 2016 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...

Large seeds refer to peas, corn and beans only; any other type of seed is considered a small seed. ... Peat is considered a soil conditioner not a fertilizer, and may be sold as soil or as soil mixture. ... The air conditioner and blade attachment are considered to be part of the supply of the tractor. 44. ...

When a person has a right to an amount because of a contract, statute law, order-in-council, etc., the amount received for the loss or destruction of capital property is considered to be proceeds of disposition received on the disposition of that property, whereas any compensation received for the loss or destruction of inventory or for loss of profits is considered to be income from carrying on a business or income from property, as appropriate. ... The lack of such a deeming provision in respect of other tax credits or deductions from tax does not mean that such amounts are not considered to be government assistance. ... The grant programs described in the other bulletins cancelled by ITD-2 which were considered non-taxable prior to the introduction of paragraph 12(1)(x) are no longer in existence in the form described in those bulletins. ...