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You are considered to have paid and collected the HST at 15% on the self-supply of the apartment building. ... You are considered to have paid and collected the HST at 13% on a self-supply of the entire duplex (i.e., building and land). ... For example, if a nightly rate is used for a hotel stay, each night is considered to be a lease interval for GST/HST purposes; if a lease requires a tenant to make monthly lease payments, each month is considered to be a lease interval. 49. ...

A self-supply is a situation where a builder of new housing is considered to make a sale and repurchase of the housing and to have both collected and paid the HST at the time of the self-supply. ... If so, the enhanced B.C. new housing rebate would not be available to you because the HST on the co-op's self-supply was considered to have been paid prior to April 1, 2012. ... The landlord is considered to have both collected and paid the HST on the housing at the time of the self-supply. 44. ...

Footnote 9 The courts also considered education to include the improvement of a useful branch of human knowledge through research. ... Teaching or training in the arts, however, is still considered under the advancement of education. ... To be considered to advance education under charity law, self-study or distance learning should meet the content and process criteria set out in this guidance. ...

An individual is considered to have quit a plan or provision when they are no longer entitled to benefits. ... An individual who has rights to a benefit from the provision or plan only because of another individual’s participation in it is not considered a member. ... In addition, any benefits provided or amounts paid to the individual under one of the provisions are also considered to be benefits provided or amounts paid from each of the other provisions. ...

Response 2 Yes, we have considered this issue in the context of a ruling request subsequent to the release of the GE Capital case. ... In that situation, we considered that the existing obligation continued and that a new obligation did not come into existence for purposes of subparagraph 212(1)(b)(vii). ... If so, then any loss arising from these activities would be considered to have arisen from a source of income. ...

If you were considered a resident of Quebec on December 31, 2019, you worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $860.22 or less (if you were not considered a resident of Quebec), or $663.75 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ...

When the information is not given by the taxpayer a compliance order could also be considered. ... Audit policy and procedures E3- S3 Penalties were considered and were properly addressed, when applicable. ... Submissions considered E5- S5 The Taxpayer Relief provision was appropriately applied, when applicable. ...

Any benefit paid for your children is considered their income even if you received the payment. ... In some cases, amounts that you receive may not be considered pension income and may have to be reported somewhere else on your return. ... If you received a subsidy, you must report it on your return for the tax year that you are considered to have received it in. ...

Related persons – are not considered to deal with each other at arm’s length. ... Only debts that are certain of being uncollectible are to be considered bad debts. ... Renovating an older building Renovations or repairs are usually considered to be a current expense. ...

Related persons – are not considered to deal with each other at arm’s length. ... Only debts that are certain of being uncollectible are to be considered bad debts. ... Renovating an older building Renovations or repairs are usually considered to be a current expense. ...