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Eligibility In order to be considered eligible for funding, organizations must meet all of the following criteria: Must register annually with the CVITP and receive CRA approval to participate in a given year. ... The Revenu Quebec grant is not considered TGA for the purposes of the CVITP grant application, and therefore should not be included as TGA on the application. 5. ... Grant funding received from Revenu Quebec for the purposes of filing Quebec provincial returns would not be considered TGA for the purposes of the CVITP grant application, and therefore should not be included as TGA on the application. 6. ...

This means you are declaring: Only the residential property can be considered as qualifying for the exemption for primary place of residence For only the residential property can your personal occupancy of a dwelling unit (or the personal occupancy of your spouse or common-law partner) be considered as usable for the exemption for qualifying occupancy You must fill out this section to be eligible for one of these 2 exemptions. ...

The employer found that: The average cost for parking across the city is $18 per day on weekdays In the immediate neighbourhood, parking spaces in comparable uncovered lots cost an average of $22 per day There are also covered lots nearby which average $26 per day As the comparable parking spaces to those provided to their employees in the immediate area average $22 per day, $22 would be considered the FMV of the parking space per day, unless there was some other factor in how the parking was provided that either increases or decreases the FMV. ... Travel between work and home is not considered travel for business purposes. ... Although the right to use a parking space is considered a benefit to the employee, the employer is not required to include an amount on their T4. ...

It is considered that this documentation package is consistent with the general principles outlined in Chapter V of the Organisation for Economic Co-operation and Development Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("OECD Guidelines"). ... The list of documents below is considered to be exhaustive. That is, it includes all documents that the PATA tax administrations view as necessary in order to provide transfer pricing penalty relief under this package. ... Description of the data and methods considered and the analysis performed to determine the transfer pricing and an explanation of why alternate methods considered were not selected. ...

If you are considered a factual or deemed resident of Canada for tax purposes, and a resident of another country according to a tax treaty Canada has with the other country, you may be considered a deemed non-resident of Canada. ... The following general information is for students who are considered to be factual or deemed residents of Canada. ... Distances that are beyond daily travel, such as airline travel three times a semester, are not considered a commute. ...

Land A person may be considered to have paid the GST/HST (i.e., the GST/HST becomes payable) under either the change-in-use rules or the self-supply rules when they begin to use land for residential purposes. ... The builder is considered to have both collected and paid the HST on the self-supply, calculated on the fair market value of the house and land. ... The housing co-op is considered to have self-supplied the housing complex at that time and is required to account for the HST on the self-supply. ...

Since OAS and GIS payments are not related to any previous employment and are not considered to have any connection to a reserve, the payments are considered to be off-reserve. ... As such, neither would be considered an Indian for purposes of the exemption. ... Providing delivery services may be considered to be a taxable supply in the course of commercial activities in Canada. ...

For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2011, you did not establish significant residential ties with Canada, and, under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ...

In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...

If you are considered a factual or deemed resident of Canada for tax purposes, and a resident of another country according to a tax treaty Canada has with the other country, you may be considered a deemed non-resident of Canada. ... The following general information is for students who are considered to be factual or deemed residents of Canada. ... Distances that are beyond daily travel, such as airline travel three times a semester, are not considered a commute. ...