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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. ...

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 do one of the following: Complete the T5018 slip, Statement of Contract Payments 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. ...

For more information, read Line 75 – Employment and Income Assistance (EIA) received. 2022 is the first year we considered you to have a spouse or common-law partner If so, one of you can claim an education property tax credit for your residence before you became spouses or common-law partners as well as for your common residence after you became spouses or common-law partners. ... Eligible educator You are considered an eligible educator if you were employed at any time during the 2022 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2022 for teaching supplies used in Manitoba that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students’ learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) the eligible teaching supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ...

For more information, read Line 75 – Employment and Income Assistance (EIA) received. 2022 is the first year we considered you to have a spouse or common-law partner If so, one of you can claim an education property tax credit for your residence before you became spouses or common-law partners as well as for your common residence after you became spouses or common-law partners. ... Eligible educator You are considered an eligible educator if you were employed at any time during the 2022 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2022 for teaching supplies used in Manitoba that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students’ learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) the eligible teaching supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ...

Summary of the information considered by the Board: The CRA is committed to reducing external red tape for small to medium businesses. ... Summary of information considered by the Board: The CRA was a strong leader in service over the past year. ... Summary of information considered by the Board: The renewal of the executive cadre at the CRA is a top priority for the Agency. ...

Summary of the information considered by the Board: The CRA is committed to reducing external red tape for small to medium businesses. ... Summary of information considered by the Board: The CRA was a strong leader in service over the past year. ... Summary of information considered by the Board: The renewal of the executive cadre at the CRA is a top priority for the Agency. ...

Summary of Information considered by the Board: The Agency has an appropriate governance structure for timely discussions on Agency priorities and effective decision making. ... Summary of Information Considered by the Board: The Government of Canada initiated the Red Tape Reduction Commission (RTRC) in January 2011 to reduce the compliance burden on private businesses. ... Summary of Information Considered by the Board: In 2010, the Agency launched the Enhancing Secure Online Services Strategy- 2010-2015 (SOLS) to guide the next generation of CRA self-service applications. ...

Summary of Information considered by the Board: The Agency has an appropriate governance structure for timely discussions on Agency priorities and effective decision making. ... Summary of Information Considered by the Board: The Government of Canada initiated the Red Tape Reduction Commission (RTRC) in January 2011 to reduce the compliance burden on private businesses. ... Summary of Information Considered by the Board: In 2010, the Agency launched the Enhancing Secure Online Services Strategy- 2010-2015 (SOLS) to guide the next generation of CRA self-service applications. ...

The builder is required to account for the tax considered to have been collected. ... You are considered to have paid and collected the HST on the self-supply of the duplex. ... You are considered to have collected and paid the GST on the self-supply of the residential complex (building and land) and must account for that tax considered to have been collected. ...

The builder is required to account for the tax considered to have been collected. ... You are considered to have paid and collected the HST on the self-supply of the duplex. ... You are considered to have collected and paid the GST on the self-supply of the residential complex (building and land) and must account for that tax considered to have been collected. ...