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Calculate input tax credits- Types of purchases and expenses Overview Determine the types of purchases and expenses Determine the percentage of use in commercial activities Determine the ITC eligibility percentage Choose a method to calculate ITCs Determine the types of purchases and expenses The amount you can recover for any expense depends if it is considered an operating expense or a capital expense. ...

IPP relating to real property in two provinces A supply of IPP that relates to real property is considered to be made in the province where the greatest portion of the real property is located. ...

Capital gains reduction (flow-through entity) A partnership is considered a flow-through entity. ...

You are not considered to have paid your own motor vehicle expenses if your employer reimburses you or you refuse a reimbursement or reasonable allowance from your employer. ...

You are considered to have disposed of private corporation shares or real estate at its fair market value when it is donated to a registered Canadian charity or other qualified donee. ...

What is considered a foreign state for the purposes of this new rule? ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

Only once the brands are published in Part II of the Canada Gazette and form part of the Regulations will they be considered as brands "prescribed" for the purposes of subsections 38(3) and 58(1) of the Act. ...

If, after the claim is paid by the workers' compensation board, Mary's employer continues to pay an amount in addition to the workers' compensation benefit, this amount is considered to be a top-up amount and the employer has to deduct CPP contributions and income tax but no EI premiums. ...

Changing all your principal residence to a rental or business property When you change your principal residence to a rental or business property, you can make an election not to be considered as having started to use your principal residence as a rental or business property. ...