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Therefore, lifting seats are not considered to be chairs. Specially designed for use by an individual with a disability A lift chair is specially designed if it has design features that assist an individual with a disability to get in and out of the chair independently without which an individual would not be able to do so. ... Head pillows, arm/head rests and features such as heat massage are not considered to be specially designed parts, accessories or attachments when supplied separately and therefore are not zero-rated. Where an individual upgrades the fabric of the chair or acquires additional features at the time of the original purchase, these items are considered part of the original supply of the lift chair regardless of whether the upgrades are listed separately on the invoice. ...

Note 14 Deduct income tax if the payment is considered government financial assistance. But if the payment is considered an inducement to earn business income, do not deduct income tax. ... This amount is considered as employment income. Multimedia Webinar: Special payments and the end of an employee’s employment | 24:44 min. ...

The transfer of the Settlement Payment to the RRSP or RRIF to correct the error will not be considered a contribution, and no deduction will be permitted for the amount transferred. ... If you received the Settlement Payment in respect of shares held in your RRSP or RRIF and choose not to transfer the cash and shares to your RRSP or RRIF, the cash payment and the fair market value of the shares will be considered income and must be included on your tax return as an RRSP or RRIF benefit received in the year. 2. ... Since you no longer owned any of your Original Shares when you received the Settlement Payment, you are considered to have received additional proceeds of disposition from having disposed of your Original Shares. ...

Regardless of the cost, the following gifts and awards are considered a taxable employment benefit: cash or near-cash gifts and awards such as Christmas or holiday bonuses or near-cash gifts and awards such as gift certificates; points that can be redeemed for air travel or other rewards; or an internal points system where an employee earns points and can redeem them for items from a catalogue; reimbursements from an employer to an employee for a gift or an award that the employee selected, paid for and then provided a receipt to the employer for reimbursement; hospitality rewards such as employer-provided team building lunches and rewards in the nature of a thank you for doing a good job; gifts and awards given by closely held corporations to their shareholders or related persons; disguised remuneration such as a gift or award given as a bonus; manufacturer-provided gifts or awards given directly by the manufacturer to the employee of a dealer; for more information, see Awards from a manufacturer. ... If the social committee is not funded and controlled by the employer, a prize won via lottery from the social committee is considered to be a windfall. ... Each situation must be considered on its own merits. If you have a situation you would like us to review and give an opinion on, please contact us. ...

Property used more than 50% of the time for the purpose of gaining or producing gross revenue that is rent, royalty or leasing revenue is considered to be used principally for that purpose. ... Where a flat amount is charged for the use of rental property and leasing property combined, and no allocation of income is considered necessary, CCA may be claimed in respect of either or both properties provided the aggregate CCA claimed does not exceed the combined rental and leasing income. ... For purposes of the gross revenue test of a corporation where the corporation has an interest in a partnership, it is considered that the gross revenue of the partnership, to the extent of the corporation's profit sharing percentage thereof, flows through to the gross revenue of the corporation. ...

. ¶1.77 is revised to add a reference to paragraph (n) of the term disposition in subsection 248(1) (as added by S.C. 2013, c. 34, s. 358(12)) which states that, among other things, shares of a predecessor corporation held by another corporation that are cancelled on an amalgamation will not generally be considered to have been disposed of as a result of the amalgamation. ... That decision considered whether, because of paragraph 87(7)(d), subsection 78(1) applied to the amalgamated corporation in respect of unpaid interest on a debt that was inherited by the amalgamated corporation from a predecessor corporation. ¶1.59 was added to address the CRA's position regarding whether an amalgamated corporation will, for the purposes of subsections 40(10) and 40(11), be considered to have realized a gain that was deemed under paragraph 111(4)(e) and subsection 111(12) to have been realized by a predecessor corporation. ¶1.60 was added to address the CRA's position regarding the application of the tracing principle under paragraph 20(1)(c) to determine whether an amalgamated corporation would be entitled to deduct under paragraph 20(1)(c) interest paid or payable by the amalgamated corporation on money that was originally borrowed by a predecessor corporation. ¶1.62 was added to address the CRA's position regarding the ability of an amalgamated corporation to file, on behalf of a predecessor corporation, information returns and slips under various provisions of the Act. ¶1.65 (formerly addressed in ¶34 of IT-474R2) has been revised to reflect the CRA's position regarding the collection of a predecessor corporation's tax debts from the amalgamated corporation. ¶1.67 was added to address the CRA's position regarding whether subparagraph 8503(3)(a)(i) of the Regulations will apply following a qualifying amalgamation to include the period throughout which an employee of the new corporation was employed by a predecessor corporation. ¶1.68 (formerly addressed in ¶36 of IT-474R2) has been revised to clarify that a shareholder's exchange of shares of a predecessor corporation for shares of the amalgamated corporation constitutes a disposition for purposes of the Act. ¶1.69 (formerly addressed in ¶36 of IT-474R2) has been revised to include a reference to the circumstances where a share of a new corporation received by a non-resident on an amalgamation constitutes taxable Canadian property under subsection 87(4). ¶1.75 and 1.76 (formerly addressed in ¶40 of IT-474R2) have been revised to add a reference to similar gifting rules contained elsewhere in the Act and clarify that the 87(4) exception applies on a shareholder-by-shareholder basis. ...

Topics Residency status Situations where you are considered a non-resident of Canada Your tax obligations Part XIII tax, Part I tax, disposing of certain Canadian property, and electing to file Filing your income tax return Which guide and forms book should you use?, and filing due date Entitlements to benefits Canada child benefit Residency status Non-residents You are a non-resident for tax purposes if you: normally, customarily, or routinely live in another country and are not considered a resident of Canada; or do not have significant residential ties in Canada; and you live outside Canada throughout the tax year; or you stay in Canada for less than 183 days in the tax year. ... If you sojourned in Canada for 183 days or more (the 183-day rule) in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country, see deemed resident of Canada for the rules that apply to you. ...

Generally, in these situations, the principal is considered to have charged and collected the tax and is required to account for that tax in its net tax calculation; where a registrant acts as agent of a supplier in charging and collecting the consideration and GST/HST payable in respect of a supply made by the supplier (i.e., a billing agent) and has made an election under subsection 177(1.1) of the ETA. ... Generally, a person will be considered to have collected an amount as or on account of tax where the person issues an invoice for the supply to the customer indicating the amount of GST/HST payable and subsequently collects the amount. Where the person who has not issued an invoice for the supply but does issue a receipt or similar document to the customer indicating the amount of GST/HST received upon collecting an amount, that person will be also considered to have collected an amount as or on account of tax. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered. ... For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered. ...

GST/HST – A to Z index of taxes topics Atopics for GST/HST Btopics for GST/HST Ctopics for GST/HST Dtopics for GST/HST Etopics for GST/HST Ftopics for GST/HST Gtopics for GST/HST Htopics for GST/HST Itopics for GST/HST J topics for GST/HST Ktopics for GST/HST Ltopics for GST/HST Mtopics for GST/HST Ntopics for GST/HST Otopics for GST/HST Ptopics for GST/HST Qtopics for GST/HST Rtopics for GST/HST Stopics for GST/HST Ttopics for GST/HST Utopics for GST/HST Vtopics for GST/HST Wtopics for GST/HST X topics for GST/HST Y topics for GST/HST Ztopics for GST/HST A ABM (Automated bank machines) services Access to information and privacy (ATIP) Accounting periods Address- Change of Adjusting previously filed returns Agents Allowances and Reimbursements- Input tax credit (including charities) Aircraft- Input tax credit Appeals and objections Applying for a GST/HST account Auctioneers Auctioneers' election Authorized representatives B Bad debts Band-empowered entities Bankruptcy Banks Barter-exchange networks Barter transactions Basic tax content formula (including charities) British Columbia- Grandparented sales of new housing British Columbia new housing rebate British Columbia new residential rental property rebate British Columbia- Transitional tax adjustment for builders Business owned by Indians, Indian Bands, or band-empowered entities Buying a business C Calculate your input tax credits Calculating instalment payments Calculating your net tax Calculating your net tax for charities Calculating your net tax for public service bodies Cancel/waive penalties and interest Capital personal property Capital personal property- Change in use rules Capital property Capital real property Capital real property- Change in use rules Change in legal status Change of address Change of legal name Change of telephone/fax Changes to your account- Making Changing authorized representatives Changing contacts Changing your reporting period Chargebacks Claiming input tax credits (real property) Closing a business Closing your GST/HST account Coin-operated machines Collecting and remitting GST/HST when you sell or purchase taxable real property Collections Commercial leases Complaints and disputes Completing your GST/HST return Conditional sales and deposits Consignment sales Construction industry Contact person Continuous inbound freight services Continuous outbound freight services Conventions (foreign) Correcting errors Coupons Couriers Credit, GST/HST (for individuals) D Death of a sole proprietor Death or retirement of a member of a partnership Deposits and conditional sales Deregistering (closing) your GST/HST account Dietary supplements Diplomatic missions Diplomatic missions- Rebates Diplomats- Sales or supplies Direct deposit Direct sellers Disasters and disaster relief Documentation- Indians Drop-shipment rules Drop-shipments to registered persons Drop-shipments to unregistered persons Due dates- Instalment payments Due dates- Payment Dump truck operators E Early-payment discounts EDCP (Export Distribution Centre Program) EDI (Electronic data interchange) Effective date of registration Electronic data interchange (EDI) Electronic payments Employee rebate Employee, partner, and volunteer expenses- Input tax credits Events and Seminars Exceptions to invoice requirements Exempt goods and services Exempt goods and services- Charities Exempt supplies by a government Export Distribution Centre Program (EDCP) Exported goods Exported services Exports and imports F Federal government- Sales or supplies by Federal government- Sales or supplies to Filing due dates Filing your final GST/HST return Filing your GST/HST return Financial institutions First Nations Goods and Services Tax (FNGST) First Nations Tax Fiscal year-end Foreign Conventions and Tour Incentive Program Foreign representatives Foreign representatives- Rebate Forms and publications for GST/HST Free supplies- Charities Freight transportation services Fund-raising activities- Charities G Gambling- Charities General rebates Gift certificates Goods and services brought into a participating province Goods and services tax- General information Goods bought by Indians Goods brought into a participating province Goods considered to be sold or lease in a participating province Goods imported by Indians Goods subsequently exported Governments- Federal, provincial, territorial and municipal Government- Sales or supplies to Grandparented sales of new housing in British Columbia Grandparented sales of new housing in Ontario Grandparented sales of new housing in Prince Edward Island Gravel pit owners GST- General information GST new housing rebate for residents of Quebec GST/HST and small business events and seminars GST/HST credit (for individuals) GST/HST events and seminars GST/HST forms, guides, pamphlets and booklets GST/HST NETFILE GST/HST new housing rebate GST/HST new residential rental property rebate GST/HST Registry GST/HST return GST/HST TELEFILE H Harmonized sales tax- General information Harmonized sales tax and provincial motor vehicle tax Holidays and due dates Home office expenses- Input tax credits Hospital authority- Rebates Housing- HST transitional rules in British Columbia, Ontario and Prince Edward Island How to calculate your input tax credits How to pay instalments HST- General information HST and returnable beverage containers I Imported goods Imported intangible property Imported services Imports and exports Indians Identity theft Input tax credits Input tax credits- Allowances and reimbursements (including charities) Input tax credits- New registrants Input tax credits- Temporary recapture of ITCs requirement- Ontario and Prince Edward Island Instalment payments- Special rules for new registrants Instalments Insurance claims Intangible personal property Intangible personal property considered to be sold in a participating province Intangible property Intangible property brought into a participating province Interest and penalties Interest rate- Prescribed monthly Interlining Interpretations and rulings (GST/HST) Insurance companies Invoice requirements J No topics for the letter "J" K Keeping records L Late-payment surcharges Legal name- Change of Levies on returnable beverage containers M Making a request for a ruling or an interpretation Making adjustments Making changes to your account Making instalment payments Making payments Mandatory registration Manufacturers' rebates Meals and entertainment expenses- Input tax credits Missing or lost return Missing or lost return or remittance form Motor vehicle brought into a participating province Municipalities- Sales or supplies to Municipality- Rebates Musical instruments- Input tax credits My Payment N NETFILE GST/HST New housing rebate New housing rebate- British Columbia New housing rebate- Ontario New registrant- Input tax credits New registrants- Instalment Payments New residential rental property rebate New residential rental property rebate- Ontario New residential rental property rebate- British Columbia Non-taxable importations Notice of Objection O Objections and appeals Ontario new housing rebate Ontario- Grandparented sales of new housing Ontario new residential rental property rebate Ontario- Transitional tax adjustment for builders Opening a GST/HST account Operating a Bed and Breakfast in Your Home Operating expenses- Input tax credits Owner-built homes P Partners rebate Passenger vehicles- Input tax credit for Payment (My Payment) Payment due dates Payments Penalties and interest Penalties and interest (cancel/waive) Phishing Place of supply rules Place of supply rules for intangible personal property (IPP) Place of supply rules for real property Place of supply rules for services Place of supply rules for tangible personal property (goods) Point-of-sale rebate Prescribed monthly interest rate Products Commonly Described as Dietary Supplements Proposal in bankruptcy Provincial and territorial governments- Sales or supplies by Provincial and territorial governments- Sales or supplies to Provincial sales tax (PST) transitional housing rebate- Prince Edward Island Public college- Rebates Public service bodies' rebates Purchases and expenses for which you cannot claim input tax credits Q Qualifying non-profit organization- Rebates Quebec residents- GST New Housing Rebate Quick Method of accounting R Real estate agents Rebates Rebates from the manufacturer Recapture input tax credits requirement- Ontario and Prince Edward Island Receivership Refunds for non-residents visiting Canada Registering (opening) your GST/HST account Registry, GST/HST Remittance voucher Remote stores- Indians Reporting period Resolving disputes Returnable beverage containers Returnable containers Returned goods Returns- GST/HST Rulings and interpretations S Sale-leaseback arrangements Sales or supplies by the federal government Sales or supplies to diplomats Sales or supplies to federal government Sales or supplies to government Sales or supplies to municipalities Sales or supplies to provincial and territorial governments Scam School authority- Rebates Selling a business Selling goods and services to foreign representatives and diplomatic missions Seminars and events Service complaints Services bought by Indians Services brought into a participating province Services considered to be sold in a participating province Simplified method to claim input tax credits (including charities) Small supplier- Reason for closing your GST/HST account Small supplier limit calculation Specially equipped motor vehicles- Rebates Special Quick Method of Accounting for public service bodies Subsidized housing Substantial renovations, conversions, and major additions Supplies to foreign representatives and diplomatic missions Supplies to Indians, Indian bands, and band empowered entities T Taxable or exempt Taxi and limousine operators Taxpayer relief provisions Technical Information for GST/HST TELEFILE GST/HST Telephone/Fax- Change of Temporary recapture input tax credits requirement Territorial and provincial governments- Sales or supplies by Territorial and provincial governments- Sales or supplies to Time limits for claiming input tax credits Tips and gratuities Tour packages sold to non-residents Tow-truck operators Trade-ins Transitional tax adjustment for builders in British Columbia Transitional tax adjustment for builders in Ontario Transitional tax adjustment for builders in Prince Edward Island Transportation services Trust companies U University- Rebates V Victim Volume discounts Voluntary disclosure Voluntary registration W Warranty reimbursements X No topics for the letter "X" Y No topics for the letter "Y" Z Zero-rated (0%) goods and services Date modified: 2016-11-28 ...