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In addition, payments made for the purchase of works of art from a self-employed artist under the Art Bank program of the Council are not grants but are considered to be ordinary business income to the artist; accordingly, such payments are included in the income or loss under section 9. ... When a taxpayer receives an amount by virtue of or in connection with an office or employment, it is considered employment income under subsection 5(1). ... In another case when, for instance, an artist is selected by the Council for training or development through an arrangement under which the artist is placed under an employer for a small salary or no salary while the Council subsidizes the artist's employment income, the assistance from the Council to the artist, whether paid directly or through the employer, is considered to be received by virtue of the employment, and is therefore taxable in the artist's hands as income from employment. ...

Persons will be considered by the CRA to have exercised due diligence where it can be clearly demonstrated that they have to the best of their ability taken reasonable care in ensuring that the correct amount was remitted or paid when required, and/or that the return was filed by its due date. ... Decision Based on these facts, the registrant is not considered to have exercised due diligence in ensuring that the correct amount of net tax was remitted when required. ... The representative advises that the bar is not taxable since it is considered to be a “meal replacement” rather than “candy”. ...

Thus as stated above, because there in Québec is a possibility that the previous owner will redeem the property within a prescribed time period following the auction sale and because of the effect of the redemption, the issue is whether in that province the auction sale can be considered a supply for GST purposes. ... B is considered to be selling the land back to Mr. A for $ 53,500 plus interest. ... B is considered to be selling the land back to Co. A for $ 100,000 plus interest. ...

" In effect, activities or undertakings included in the definition of "business" in subsection 123(1) would also be considered activities or undertakings in the course of a "business venture. ... The company now has Canadian clients, but all business is conducted in the USA and Kruks Inc. is not considered to be doing business in Canada. 3 Kruks Inc. will incorporate this business in Canada (separate from its own corporation) before the actual commencement of business operations. 4. ... Even if the Consortium purchased real property in Canada, it is the Consortium's view that it would not be considered resident under subsection 132(2) of the Act since no supply will be made through the property at that point in time. ...

If you lived outside Canada on December 31, 2002, but maintained residential ties with Canada, you may be considered a factual resident of a province or territory. ... 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. ... Deemed resident- You are a deemed resident for tax purposes if you did not establish residential ties in Canada, but you stayed here for 183 days or more in 2002 and, under a tax treaty, you were not considered a resident of another country. ...

Even if you keep these amounts with your personal or business funds, the amounts are considered to be held separate and apart. ... Before starting legal action, the CRA must do the following: make 3 attempts to give verbal legal warning by phone send 1 written legal warning letter The notice of assessment or reassessment is considered the written legal warning for goods and services tax/harmonized sales tax (GST/HST) and payroll deduction amounts owing. ... Deemed trust claim letter The CRA has the authority to collect amounts considered held “in trust” by your business. ...

A couple who obtained a legal separation through Family Court is still considered married or common-law if they continue to reside in the same residence, and should report as such on their tax return until they no longer live together for at least 90 consecutive days. In other words, they would be considered married or living common-law until they no longer live together for at least 90 consecutive days. ... Note An individual is still considered to have a spouse or common-law partner if they were separated involuntarily. ...

Because Sven and Olga are adult siblings, they are considered 2 separate families. ... Category Kitchen Yes Renovating rooms or sections of the property Bathroom Yes Renovating rooms or sections of the property Basement Yes Renovating rooms or sections of the property Renovations to a cottage or cabin that is not your principal residence No Renovating rooms or sections of the property Carpet Yes New flooring Linoleum Yes New flooring Hardwood Yes New flooring Floating laminate Yes New flooring New furnace Yes Major appliances Boiler Yes Major appliances Woodstove Yes Major appliances Fireplace Yes Major appliances Oil tank Yes Major appliances Water softener Yes Major appliances Water heater Yes Major appliances Permanent home ventilation systems Yes Major appliances Central air conditioner Yes Major appliances Permanent reverse osmosis systems Yes Major appliances Electronic devices that are installed as a fixture Yes Major appliances Sofas, couches No Furniture and household appliances Beds No Furniture and household appliances Refrigerator or fridge No Furniture and household appliances Freezer No Furniture and household appliances Washer and dryer No Furniture and household appliances Range, stove, oven No Furniture and household appliances TVs, computers, tablets, smart devices, speakers, streaming devices, cellphones, gaming systems, and other audiovisual electronics No Furniture and household appliances Septic systems Yes Exterior Wells Yes Exterior Exterior shutters and awnings Yes Exterior Re-shingling a roof Yes Exterior Windows and doors Yes Exterior Underground sprinklers Yes Exterior Building an addition Yes Exterior Garage Yes Exterior Deck Yes Exterior Storage shed Yes Exterior Gazebo Yes Exterior Fence Yes Exterior A new driveway or resurfacing a driveway Yes Exterior Electrical wiring in the home (changing from 100 amp to 200 amp service) Yes Upgrades Home security system (monthly fees do not qualify) Yes Upgrades Solar panels and solar panel trackers Yes Upgrades Painting the exterior or interior of a housing unit Yes Upgrades Asbestos removal from house or garage Yes Upgrades Standby generators Yes Upgrades Automatic garage door openers Yes Upgrades Permanently fixed electric vehicle charging units Yes Upgrades Fixtures – blinds, shades, shutters, lights, ceiling fans Yes Upgrades Mechanical items not considered an enduring addition to the home No Upgrades In ground swimming pools Yes Swimming pools Above ground Yes Swimming pools Pool liners Yes Swimming pools Solar heaters and heat pumps for pools (does not include solar blankets) Yes Swimming pools Solar blankets for pools No Swimming pools Hot tubs No Swimming pools New sod Yes Upgrades Garden Yes Upgrades Perennial shrubs Yes Upgrades Flowers Yes Upgrades Trees Yes Upgrades Tree and stump removal Yes Upgrades Large rocks Yes Upgrades Crushed rock Yes Upgrades Permanent garden lighting Yes Upgrades Permanent water fountain Yes Upgrades Permanent ponds Yes Upgrades Large permanent garden ornaments Yes Upgrades Retaining wall Yes Upgrades Installation Yes Services and other costs Permits Yes Services and other costs Professional services Yes Services and other costs Equipment rentals Yes Services and other costs GST/HST paid Yes Services and other costs Incidental expenses Yes Services and other costs House cleaning No Services and other costs Carpet cleaning No Services and other costs Tools No Services and other costs Maintenance contracts (for example, furnace cleaning, snow removal, lawn care, and pool cleaning) No Services and other costs Financing costs No Services and other costs The value of your own labour for do-it-yourself projects No Services and other costs Amounts paid as part of the purchase of a new house, including upgrades No Services and other costs Expenses to acquire goods that have been previously used or leased by you or an eligible family member No Services and other costs Window coverings To qualify for the credit, window coverings must have become part of the home. ... They would then be considered to be fixtures, and so qualify for the Home Renovation Tax Credit. ...

For the purpose of opening an FHSA, you will be considered to be a first-time home buyer if you did not, at any time in the current calendar year before the account is opened or at any time in the preceding four calendar years, live in a qualifying home (or what would be a qualifying home if located in Canada) as your principal place of residence that either: you owned or jointly owned your spouse or common-law partner (at the time the account is opened) owned or jointly owned You will not be permitted to open an FHSA after the end of your maximum participation period. ... Aysha is not considered to be a first-time home buyer because her principal residence was a home that she co-owned during the period from January 1, 2019 to May 9, 2023. ... Carlos is not considered to be a first-time home buyer because his current principal residence is owned by his common-law partner. ...

A taxpayer is considered to qualify in "allocating in proportion to patronage" even though, for reasons of convenience, credit is not given to those customers to whom the patronage allocation would be less than $5.00, provided all other conditions are met. ... Payments may also be made in accordance with the terms and conditions of a contract, or in compliance with the terms of the taxpayer's charter, articles of association, or by-laws, which would not be considered to be patronage dividends. ... In all cases where payment has been effected by the payer in any manner whatsoever, the patronage dividend is considered to have been received by the customer. 15. ...