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All supplies of TPP and services must be considered 22. To determine whether the first condition of the principal purpose test (i.e., the ferrying is to transport motor vehicles and passengers) has been met, all supplies made by the operator must be considered. ... Therefore, access to these facilities would not be considered a separate supply even if the operator charges a separate fee for their access. ... All supplies of TPP made by an operator on board a ferry must also be considered when determining whether the first condition has been met. ...

The functions carried out through the server are considered to be a significant and essential in an ISP's business. ... If your supply is considered an export, it could be a zero-rated supply, which is a taxable supply that is subject to a GST/HST rate of 0%. ...

A GIIN alone is not considered sufficient to determine the account holder’s status. ... Note A mutual fund corporation with classes of shares where each such class is considered a separate fund pursuant to securities legislation, each such fund is referred to as a "sub-fund" and is considered one reporting financial institution. Since the sub-funds are considered part of the same entity, they can be reported using the corporation's BN. ...

For these purposes, entities that are considered to be regulated as CIVs in Canada include regulated investment funds. ... In this case, the carrying broker is considered to maintain the account and responsible for any required reporting. ... An interest is considered “regularly traded” if there is a meaningful volume of trading on an ongoing basis. ...

In this case, the carrying broker is considered to maintain the account and responsible for any required reporting. ... Note A mutual fund corporation with classes of shares where each such class is considered a separate fund pursuant to securities legislation, each such fund is referred to as a "sub-fund" and is considered one financial institution. Since the sub-funds are considered part of the same entity, they can be reported using the corporation's BN. ...

A global intermediary identification number (GIIN) alone is not considered sufficient to determine the account holder’s status. ... For these purposes, entities that are considered to be regulated as CIVs in Canada include regulated investment funds. ... A GIIN alone is not considered sufficient to determine the account holder’s status. ...

An individual’s limitations are generally considered to exist all or substantially all of the time if the individual’s impairment limits their ability to perform activities or functions in a category at least 90% of the time. ... Many professionals are considered medical practitioners. To view the list of professionals who can give a signed statement, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... Who is considered a medical practitioner For this deduction, many professionals are considered medical practitioners. ...

Decision Research activities that are related to care provided to inpatients and outpatients of a public hospital are considered to be activities engaged in by a hospital authority in the course of operating a public hospital. ... Example s of research activities that are, and are not, considered to be related to patient care for purposes of the public service body rebate can be found under the heading "Research and activities of operating a public hospital". ... A facility that does not have all the above characteristics is not considered to be a public hospital for purposes of the definition of hospital authority and the entitlement to the 83% rebate of the GST and federal part of the HST and corresponding rebate of the provincial part of the HST for tax incurred in activities of operating a public hospital. ...

Note Gifts are not considered support. ⬤▮▲Line 30300 – Spouse or common-law partner amount Claim this amount if, at any time in the year, you supported your spouse or common-law partner and their net world income was less than your basic personal amount (plus $2,616, if your spouse or common-law partner was dependent on you because of an impairment in physical or mental functions). ... If you were considered a resident of Quebec on December 31, 2024 If you completed Schedule 10, enter, in dollars and cents, the amount from line 23 of Schedule 10 on line 45000 of your return. ... Note This credit is considered assistance and must be included in farming income. ...

Examples Examples of construction activities Air conditioning work Asphalt paving Carpet work Commercial refrigeration work (for example, the refrigerator is large and a component part of the building) Concrete pouring and finishing Demolition Dry and wet heating Drywalling Duct and sheet metal work Electrical work Elevator and escalator work Environmental control work Excavating and grading Fencing Finish carpentry Form work Gas pipe work Glass and glazing work Hardwood flooring installation Heavy equipment rental with an operator (if there is no operator, it is just rental and not a construction activity) Insulation work Masonry work Painting and decorating Pile driving Plastering and stucco Plumbing Precast concrete installation Resilient flooring and carpet work Roofing and shingling Rough and framing carpentry Septic system installation Sheet metal and built-up roofing Shingling Siding work Sprinkler system work Steel reinforcing Structural steel erection Swimming pool installation Terrazzo and tile work Tile work Water well drilling Wrecking and demolition Examples of structures, surfaces or sub-surface construction Apartment buildings Gas and oil pipelines Highways, streets and bridges Hydroelectric power plants Industrial and commercial buildings Personal homes and residences Power and telecommunication transmission lines Waterworks and sewage systems Examples of items that are not considered to be structures or surface/sub-surface construction Planes Satellites Ships How to fill out the T5018 slip To report payments to subcontractors for construction services, including any GST/HST and provincial/territorial sales tax, you must: complete the T5018 slip, Statement of Contract Payments, or provide a listing or printout of all payments you make to subcontractors, on a line by line basis in column format with all the information required on the slip. ...