Search - considered

Results 2631 - 2640 of 7583 for considered
Archived CRA website

ARCHIVED - 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2004 - At your service

Any request you make after that date will only be considered if it relates to any of the 10 years before the year in which you make it. ... The 23% non-resident withholding tax will be considered the final tax liability. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Current CRA website

GST/HST and Electronic Commerce

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. ...
Scraped CRA Website

First Nations Goods and Services Tax - Place of Supply

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. ...
Archived CRA website

ARCHIVED - At your service

Any request you make after that date will only be considered if it relates to any of the 10 years before the year in which you make it. ... The 23% non-resident withholding tax will be considered the final tax liability. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Current CRA website

Definitions

“Related persons” are not considered to deal with each other at arm’s length. ... Deemed A legal term used for something that is considered to be something else for a specific situation. Also applies to something which hasn’t occurred yet but is still considered to have occurred for a specific situation. ...
Current CRA website

SR&ED Lease Expenditures Policy

Computers, including hardware, software, and ancillary equipment are not considered to be GPOEF. ... This definition of "structure" was considered by the Supreme Court of Canada in British Columbia Forest Products Ltd v. ... Such things as tents, canvas marquees, and air-supported fabric domes that are not part of a rigid structure are not considered to be buildings or structures. ...
Current CRA website

First Nations Goods and Services Tax - Place of Supply

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. ...
Current CRA website

A deeper look at the Canada Pension Plan and Employment Insurance

Slide 36 An employee who is considered disabled under the CPP does not have to make CPP contributions. The employer has to deduct CPP contributions up to the last pay period of the month in which the employee became disabled or was considered disabled under the CPP. When the employee is no longer considered disabled under the CPP, the employer has to start deducting CPP contributions again in the first pay period of the month after the month in which the employee stopped being considered disabled. ...
Current CRA website

Definitions

"Related persons" are not considered to deal with each other at arm's length. ... Deemed A legal term used for something that is considered to be something else for a specific situation. Also applies to something which hasn't occurred yet but is still considered to have occurred for a specific situation. ...
Archived CRA website

ARCHIVED - At your service

Any request you make after that date will only be considered if it relates to any of the 10 years before the year in which you make it. ... The 23% non-resident withholding tax will be considered the final tax liability. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

Pages