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An individual undertaking a post-doctoral fellowship is not considered to be enrolled in a qualifying educational program for purposes of the education tax credit. ... These courses would usually not qualify for the tuition tax credit as they are not considered to be at the post-secondary school level. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

An individual undertaking a post-doctoral fellowship is not considered to be enrolled in a qualifying educational program for purposes of the education tax credit. ... These courses would usually not qualify for the tuition tax credit as they are not considered to be at the post-secondary school level. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

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. ...

If the claimant has not met the filing requirements, then the expenditures are not considered to be SR&ED expenditures. ... First-class mail or daily service will be considered filed on the date of the postmark. ... Once the SR&ED reporting deadline has passed, no additional project(s) or expenditure(s) will be considered or allowed. ...

Your payment is considered on time if it is received on the first business day after the due date. ... For example, a request made in 2025 must relate to a tax year after 2014 to be considered. ... Due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

Related persons – are not considered to deal with each other at arm's length. ... If you do this, the cost amount of your gift is considered to be nil. ... If you donate capital property, you are considered to have disposed of that property. ...

REOP is only considered as one of a series of factors if there is a personal element. ... Personal endeavour or hobby If the taxpayer's farming activity may be considered a personal endeavour or hobby, the activity is considered a source of income only if it is undertaken in a sufficiently commercial manner. ... Donnelly provides clarification on what may be considered a “chief source of income.” ...

REOP is only considered as one of a series of factors if there is a personal element. ... Personal endeavour or hobby If the taxpayer's farming activity may be considered a personal endeavour or hobby, the activity is considered a source of income only if it is undertaken in a sufficiently commercial manner. ... Donnelly provides clarification on what may be considered a “chief source of income.” ...

The supply by the Web site operator to the vendor is considered to be a supply of a service. ... As in the case of Internet access services, the supply of a connection to the Internet is considered to be a telecommunication service. ... This is analogous to a traditional radio or television broadcasting service, which is considered to be a telecommunication service for GST/HST purposes. ...

Sales of tangible personal property (TPP) Generally, a sale of TPP is considered to be made on the lands of a First Nation that has imposed an FNGST if the TPP is delivered or made available to the recipient on the lands. ... Special rules apply to determine whether a supply of TPP provided by way of lease, licence or similar arrangement (e.g., a rental) is considered to be made on the lands of a First Nation. ... TIB B-103 provides information on determining where the supplies for subsequent lease intervals are considered to be made. ...