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A driver is considered to be the owner/operator if he or she meets both of the following conditions: the driver is in a position to gain a profit or risk a loss from the operation of the taxi business; and the driver has the right to operate a taxicab. ...

Release Date September 4, 2009 (Revised March 21, 2011) Reference Number CPC-030 Subject Charitable organizations outside Canada to which Her Majesty in right of Canada has made a gift- How to be considered for inclusion in the Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada. ...

However, regardless of the cost, the following gifts and awards are considered a taxable employment benefit: cash or near-cash gifts and awards such as Christmas or holiday bonuses or near-cash gifts and awards such as gift certificates points that can be redeemed for air travel or other rewards reimbursements from an employer to an employee for a gift or an award that the employee selected, paid for and then provided a receipt to the employer for reimbursement hospitality rewards such as employer-provided team-building lunches and rewards in the nature of a thank you for doing a good job gifts and awards given by closely held corporations to their shareholders or related persons disguised remuneration such as a gift or award given as a bonus manufacturer-provided gifts or awards given directly by the manufacturer to the employee of a dealer More information For more information, please call Business Enquires at 1-800-959-5525 or visit our Web site at www.cra.gc.ca/gifts. ...

Assignment of purchase and sale agreements for grandparented housing Where a written agreement of purchase and sale for grandparented housing is assigned to another person (assignee), the housing will remain grandparented if the assignee receives ownership and possession of the grandparented housing under the agreement with the original builder after June 2010 and: there is no novation of the agreement; the purchaser and the original builder are dealing at arm's length and are not associated for GST/HST purposes; the original builder does not reacquire by way of sale any legal or beneficial interest in the housing; and a person who is not dealing at arm's length (aunts and uncles will be considered to be related to their nieces and nephews) with, or who is associated with, the original builder does not acquire by way of sale any legal or beneficial interest in the housing. ...

In some cases, the seller listed on an electronic board is actually a business or could be considered a business for tax purposes. ...

It is the jurisdiction in which the central management and control is factually exercised that will be considered in determining the residence of the trust. ...

The non-resident individual is considered to be an employee of the production company. ...

Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income. ...

The 25% tax is usually considered the final tax liability. However, a non-resident can elect to pay tax on the net income instead of the gross income by filing an income tax return under section 216. ...

Projects that educate/inform registered charities about Form T3010A, including the requirement to file a return, how to properly complete a return, and when to submit a completed return will be considered for funding. ...