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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. ...

If the operating name changes to ABC Management Properties, that is considered an operating name change and you must notify the Canada Revenue Agency. ...

Reporting the Canada Carbon Rebate for Small Businesses on your T2 corporation income tax return Under the current legislation, the Canada Carbon Rebate for Small Businesses is considered assistance received from a government and is subject to taxation. ...

A claim is considered to be complete when all of the above documentation is filed with the CRA. ...

If the property disposed of is a child care space, the amount to be recaptured will be the amount that can reasonably be considered to have been included in the original ITC. ... Reference Section 130 Line 628 – Additional deduction – credit unions Although a credit union is not generally considered a private corporation, it is eligible for the small business deduction. ... Any goods and services tax/harmonized sales tax (GST/HST) input tax credit or rebate received for property acquired is considered government assistance. ...

The Explanatory notes describe that subsection 252(4) will be amended to ensure that where the two individuals are considered to be spouses because they are the parents of the same child, they will be so considered only if they are the natural or adoptive parents of that child. ... As a consequence of (h) a corporation can be considered to be controlled at the same time by several persons or groups of persons. ... If the total consideration paid is not equal to the fair market value of the shares disposed of, paragraphs 69(1)(a) and (b) must be considered. ...

In such circumstances, the person acting on behalf of the purchaser is considered an agent of the purchaser. ... The noted supplies are considered to be acquired by Consulting Co. for Consulting Co.’s own behalf. ... As a result, the permit is considered to be acquired by Moving on its own behalf, and not as an agent of Pat Dawson. ...

In resolving this question the use of the property as a whole must be considered. ¶ 22. ... Some of the criteria which should be considered in making this determination are set out in the current version of IT-322, Farm Losses. ... A lessor of farm property is not considered to be using the property in the business of farming. ...

" Substantially all " has been considered by the CRA to generally mean 90% or more. ... Policy Commentary CPC-010, Name on Official Donation Receipt, explains the circumstances when someone may be considered the donor. ... However, they must be considered when calculating the average value of property for a charity’s 3.5% disbursement quota requirement. ...

The builder is considered to have paid and collected the GST/HST on the self-supply. ... If the self-supply occurs before July 2016, the builder is considered to have paid and collected the HST at 13% on the self-supply. ... You are considered to have paid and collected the HST at 15% on the self-supply of the apartment building. ...