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Assignment of purchase and sale agreements for grandparented housing in Prince Edward Island Where a written agreement of purchase and sale for grandparented housing is assigned to another person (assignee), the housing will remain grandparented if the assignee receives ownership and possession of the grandparented housing under the agreement with the original builder after March 2013 and: there is no novation of the agreement; the purchaser and the original builder are dealing at arm's length and are not associated for GST/HST purposes; the original builder does not reacquire by way of sale any legal or beneficial interest in the housing; and a person who is not dealing at arm's length (aunts and uncles are considered to be related to their nieces and nephews under these rules) with, or who is associated with, the original builder does not acquire by way of sale any legal or beneficial interest in the housing. ...

Assignment of purchase and sale agreements for grandparented housing in Ontario Where a written agreement of purchase and sale for grandparented housing is assigned to another person (assignee), the housing will remain grandparented if the assignee receives ownership and possession of the grandparented housing under the agreement with the original builder after June 2010 and: there is no novation of the agreement; the purchaser and the original builder are dealing at arm's length and are not associated for GST/HST purposes; the original builder does not reacquire by way of sale any legal or beneficial interest in the housing; and a person who is not dealing at arm's length (aunts and uncles are considered to be related to their nieces and nephews under these rules) with, or who is associated with, the original builder does not acquire by way of sale any legal or beneficial interest in the housing. ...

Invalid requests What is considered an invalid request? Requests made while an objection or appeal is in progress What will happen to your relief request when you have also filed an objection or appeal to an assessment and the objection or appeal is still in progress? ...

Redeterminations In addition to deductions or credits, you can also ask the CRA to redetermine the following amounts that are considered either as a payment on account of tax or overpayment of tax: Canada Child Tax Benefit (CCTB) payments available to eligible individuals for qualified dependents; goods and services tax/harmonized sales tax (GST/HST) credit available to eligible individuals; refundable medical expenses supplement available to eligible individuals; working income tax benefit (WITB) available to eligible individuals; working income tax benefit (WITB) disability supplement available to eligible individuals; refundable Quebec abatement for income earned in Quebec by an individual resident in Quebec; refundable investment tax credit available to taxpayers; refundable First Nations abatement for individuals who are subject to income tax legislation of certain First Nations; the tax credit that a beneficiary of a mining reclamation trust can claim; the tax credit that certain beneficiaries can claim for the Part XII.2 tax paid by a trust; and the tax credit a Canadian partnership flows through to its partners for the Part XII.2 tax paid by a trust. ...

When accepted by the CRA, a late or amended election will be considered to have been made at the time it was required to be made. ...

It is the jurisdiction in which the central management and control is factually exercised that will be considered in determining the residence of the trust. ...

Similarly, a notice in an annual or quarterly report that an eligible dividend has been paid is considered valid for that year or quarter, respectively. ...

Other examples of capital personal property include: photocopiers, computers, and cash registers furniture and appliances to furnish places such as offices, lobbies, and hotel rooms free-standing refrigerators, ovens, and other large appliances (built-in appliances are fixtures that are usually considered to be part of the real property) Capital property for GST/HST purposes does not include property described in class 12 (such as chinaware, cutlery, or other tableware costing less than $200), class 14 (certain patents, franchises, concessions, or licences for a limited period), or class 44 (a patent or a right to use patented information for a limited or unlimited period). ...

For purposes of this rule, property is considered to be delivered in a particular province, and not in any other province, if the supplier either: ships the property to a destination in the province that is specified in the contract for carriage of the good or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination; or sends the property by mail or courier to an address in the particular province. ...

This is because the property is not considered to be sold in the course of your business. ...