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A builder who is considered to have collected the HST on a self-supply is required to report that amount on its GST/HST return for the reporting period during which the self-supply occurred. ... Rebate when taxable sale of new housing is made A GST/HST rebate is generally available to a non-registrant builder at the time the builder makes a taxable sale of new housing to another person or is considered under the self-supply rules to have made a taxable sale of the new housing. ... New residential rental property rebates The new residential rental property rebate in respect of the federal part of the HST that a non-registrant builder is considered to have collected on a self-supply of new housing continues to be available to eligible builder-landlords and is not affected by the HST rate increase in Prince Edward Island. ...

A builder who is considered to have collected the HST on a self-supply is required to report that amount on its GST/HST return for the reporting period during which the self-supply occurred. ... Rebate when taxable sale of new housing is made A GST/HST rebate is generally available to a non-registrant builder at the time the builder makes a taxable sale of new housing to another person or is considered under the self-supply rules to have made a taxable sale of the new housing. ... New residential rental property rebates The new residential rental property rebate in respect of the federal part of the HST that a non-registrant builder is considered to have collected on a self-supply of new housing continues to be available to eligible builder-landlords and is not affected by the HST rate increases in New Brunswick and Newfoundland and Labrador. ...

Ruling Given Based on the facts set out above, the amount paid upon the signing of a merchandising agreement is considered to be “an amount in return for the promotion of the particular property by the particular registrant”. ... Ruling Given Based on the facts set out above, the allowance given to display Manufacturer A’s trademark on the packaging of the frozen pie shells is not considered to be a qualifying allowance for purposes of section 232.1. ... Ruling Given Based on the facts set out above, the allowance given to not stock a competing manufacturer’s product is considered to be “an amount in return for the promotion of the particular property by the particular registrant”. ...

Though a trust may be considered an individual, this guide is not for trusts. ... You are considered to be self-employed if you have a business relationship with a payer and you have the right to determine where, when, and how your work is done. ... "Related persons" are not considered to deal with each other at arm's length. ...

Indicators that the worker is self-employed Generally, a catering service worker is considered to be self-employed if the employee indicators listed above are not present and the worker: can set their own hours of work and manage their priorities is responsible for hiring and paying a helper or a substitute, if for any reason the worker cannot perform the service or needs help in completing a task can hire someone else (subcontract) without the payer’s approval can choose where the services are performed when possible provides all the tools, equipment, or supplies required to do the work is responsible for repairs and maintenance of the tools, equipment or supplies and is not reimbursed by the payer for any of these costs guarantees that the work will be completed on a timely basis as agreed to with the payer sets the price of their services and can negotiate the contract terms with the payer invoices the payer and prepares the invoice using their own template is responsible for paying any costs due to breakage, damage, negligence or spilling of drink or food arranges for their own insurance, such as workers’ compensation or liability, or both pays for their own advertising and all other operational expenses, such as invoicing, maintaining a website, and printing of business cards has their own customers when required by legislation, has registered for the goods and services tax / harmonized sales tax (GST/HST) or Quebec sales tax (QST), charges the GST/HST or QST, and displays their GST/HST or QST number on their invoices has a business presence Generally, a self-employed catering service worker has a business presence if they: advertise their services for hire online, on social media or in newspapers have a presence on the Internet have personalized invoices or business cards bill customers using invoices with their own branding and collect payments from them are a member of a professional association participate in business development activities, for example networking and finding new markets or business opportunities maintain a business place, and may provide services from that business place, whether it is at a commercial site or at their home have a separate bank account for their business keep books and records have a business licence, when required by law or applicable regulations registered a business name Example of a self-employed worker Mr. ... No matter which classification the worker falls under, they cannot be considered both an employee and a self-employed worker under the same contract or agreement. It is however possible for a worker to be considered an employee under one contract or agreement, while at the same time being considered a self-employed worker under another contract or agreement. ...

Shares are considered to be "taken up" at the time of payment if this occurs before the period of acceptance expires and there is no indication that the offeror acquired the usual ownership rights before that time. ... A purchaser's right to dividends, voting rights and right to a return of capital in the event of the corporation's dissolution are considered to be important factors in determining beneficial ownership. ... As long as such restrictions can reasonably be regarded as being for the protection of the vendor's right to collect the sale price, they are not considered significant in determining beneficial ownership. ...

If you are an employer, the amounts that you deduct and withhold from the wages of your employees are considered deemed trust amounts. ... Even if you hold these amounts with your personal or business funds, the amounts are considered to be held separate and apart. ... A tax debtor operates a courier company and has an $18,000 payroll deductions debt for 2013; of which $15,000 is considered deemed trust amounts. ...

In general, a housing unit will be considered to be a qualifying individual’s principal residence where it is ordinarily inhabited (or is expected to be ordinarily inhabited within that tax year) by the qualifying individual and it is owned (either jointly or otherwise) by the qualifying individual or the qualifying individual’s spouse or common-law partner. ... In the case where a qualifying individual does not own a principal residence, a dwelling will also be considered to be an eligible dwelling of the qualifying individual if it is the principal residence of an eligible individual in respect of the qualifying individual who ordinarily inhabits that dwelling with the eligible individual. Generally, land of ½ hectare (1.24 acres), including the land upon which the housing unit stands and any portion of the adjoining land, will be considered part of the eligible dwelling. 6. ...

At this point, both the basic services and the number and kinds of additional services provided for, or made available to, tenants must be considered. ... For purposes of this paragraph and 12 above, to be considered "actively engaged in the business" of a partnership, a partner would normally be expected to contribute time, labour and attention to that business to a sufficient extent that such contributions would be a determinant in the successful operation of the business. ... Whether the renting of real property by an individual is a business or not, the depreciable property (ie. a building other than a building of Class 31 or 32) is considered a "rental property" for purposes of capital cost allowance. ...

There are four defined income ranges: less than $25,000 between $25,000 and $49,999 between $50,000 and $99,999 $100,000 and above Complexity of T1 return A T1 return is considered complex if at least one of the following conditions applies: there is gross self-employment income (lines 162, 164, 166, 168, or 170 from the T1 return) there is net partnership income: limited or non-active partners only (line 122 from the T1 return) there are taxable amounts of dividends (line 120 from the T1 return) there are employment expenses (line 229 from the T1 return) there are capital gains or losses (Schedule 3) there are taxable amounts of interest income of $1,000 or more (line 121 from the T1 return) there is gross rental income (line 160 from the T1 return) the taxfiler has filed for bankruptcy in the tax year the taxfiler is deceased All other T1 returns are considered simple. ... Note Prior to the methodology changes, a T1 return was considered complex if at least one of the following conditions applied: there was gross self-employment income there was net partnership income there were taxable amounts of dividends there were capital gains the taxfiler had declared bankruptcy the taxfiler was deceased All other T1 returns were considered simple. ...