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Scraped CRA Website
ARCHIVED - Prepaid Expenses and Deferred Charges
Subsection 18(9) requires a taxpayer to match certain outlays or expenses to the taxation year to which they can reasonably be considered to relate. ... Where, in a particular taxation year, it becomes apparent that the benefit will not last as long as previously anticipated, the amortization period should be terminated or reduced so that the unamortized amount is written off in the year or over the remaining period to which it can reasonably be considered to relate, as the case may be. ¶ 10. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...
Scraped CRA Website
ARCHIVED - Condominiums
Any excess of the members' condominium fees and contributions over the corporation's expenditures for the year is not considered to be income of the corporation. ... If a condominium corporation carries on a business, any profits from that business must be included in its income and it will not be considered a non-profit corporation. ¶ 4. ... For income tax purposes, such a syndicate is considered to be a corporation. ...
Scraped CRA Website
ARCHIVED - Income of Deceased Persons - Rights or Things
Where an announcement of an interim or final payment is made after a taxpayer's death, the payment is considered to have no value for the purposes of subsection 70(2). ... Similarly, a taxpayer is not considered to have a right or thing in respect of a registered retirement income fund. ... They are not considered to be rights or things under subsection 70(2). ...
Scraped CRA Website
Information for Canadian Small Businesses: Chapter 3 – Goods and services tax/harmonized sales tax (GST/HST)
In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2016, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 15 - Spring 2003
" * Sharlow J.A. also considered the decision of the Federal Court of Appeal in Alberta Institute on Mental Retardation v. ... " While acting to change legislation is considered political, ensuring conformity with existing Canadian laws is not. ... A focus on international relations is a foreign policy matter and would be considered a political purpose. ...
Current CRA website
How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia
This info sheet outlines the methods that are considered to be fair and reasonable by the Canada Revenue Agency (CRA) for purposes of determining the percentage of completion of the construction or substantial renovation of a residential complex situated in Ontario or British Columbia (B.C.) as of July 1, 2010. ... Provincial transitional new housing rebate Generally, a provincial transitional new housing rebate is available in respect of a newly constructed or substantially renovated residential complex, or an addition to a multiple unit residential complex where the construction or substantial renovation of the complex, or addition, is at least 10% complete as of July 1, 2010, and the sale of the complex is subject to the HST at 13% in Ontario or 12% in B.C.; the builder of the complex, or addition, is considered to have made a self-supply of the complex, or addition, on or after July 1, 2010; or the builder is considered to have collected the transitional tax adjustment in respect of the complex. ... The following six methods are generally considered to be fair and reasonable methods that can be used to determine the percentage of completion. ...
Current CRA website
Information for Canadian Small Businesses: Chapter 2 – Goods and services tax/harmonized sales tax (GST/HST)
In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2017, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...
Current CRA website
Notice of Change: TIB B-084 - Treatment of Used Goods
An amount credited from one supplier to another, or from one recipient to another, is not considered to be a trade-in. ... Where a person receives a cash advance from the supplier against the value of the trade-in, the advance is considered a financial arrangement. ... As a result, the interest amount included in a lease payment is not considered to be consideration for an exempt supply, but is part of the taxable lease payments and the GST will apply. ...
Current CRA website
Definition of "Financial Instrument"
Even though these unique bonds are not normally considered to be contracts of insurance, they do strongly resemble insurance policies. ... A refiner of precious metals is considered to be any person who in the regular course of business converts or refines gold, platinum or silver regardless of the degree of purity. ... For example, a guarantee bond is considered to be a financial instrument. ...
Current CRA website
Information for Canadian Small Businesses: Chapter 2 – Goods and services tax/harmonized sales tax (GST/HST)
In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2017, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...