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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. ...

However, if the taxpayer's legal representative applies in writing within that period to the Director of the local Revenue Canada tax services office, an extension of the period to what is considered reasonable in the circumstances may be granted. ¶ 5. ... If a gift is described in two or more of the categories of "total charitable gifts," "total Crown gifts," "total cultural gifts" or "total ecological gifts" made after February 27, 1995, it will be considered in the following order: a cultural gift, an ecological gift, a Crown gift, and a charitable gift. ¶ 8. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

When you request an interpretation, you should provide sufficient information to enable us to understand the issues to be considered. ... The following are examples of when a ruling is not issued: a transaction or event for which a ruling has been requested is the same in character as an earlier issue or a transaction completed by the requestor in a prior period, and the application of the relevant legislation to the earlier issue or transaction is under discussion with the requestor, in dispute, or under assessment or proposed assessment, but is not before the courts we have reason to believe that the request may be in respect of illegal activities the request concerns a matter in respect of which a notice of objection filed by the requestor is being considered the central issue involves a matter that is before the courts or, if a judgment has been issued, where an appeal to a higher court is being considered the request contains alternative courses of action on the part of the requestor the request is for a determination of the fair market value of property the request involves proposed or draft legislation, draft regulations, budget proposals or Notices of Ways and Means motions the request concerns calculating taxes, duties or charges (for example, the amount of excise duty payable) the ruling would require an opinion on generally accepted accounting principles or commercial practices the request is for a determination of fact and the circumstances are such that all of the pertinent facts cannot be established (this could include issues involving the carrying on or not of a business, the existence of a partnership, or a trust or an agency relationship) the request is for the interpretation of a law that we do not administer (for example, the interpretation of a foreign law) When we decide not to issue a ruling, we will inform the requestor in writing of our reasons. ...

Proceeds from the sale of livestock, including those animals in a basic herd, are by virtue of the definition of "inventory" in subsection 248(1) considered to be income if a taxpayer is in the business of farming (referred to as "farmer" in this bulletin). ... In the case of the basic herd, the cost to the beneficiary will be considered to be an amount equal to the fair market value at December 31, 1971 of the basic herd minus the amounts previously deducted by the deceased pursuant to section 29. 10. ... Where such a child receiving the property uses the livestock in the business of farming and computes income using the cash method, the child will be considered to have made a payment for the livestock equal to that fair market value and consequently may deduct this amount under paragraph 28(1)(e). ...

In less formal situations where no construction contract exists or where the terms of a contract do not require formal approval of progress billings by the purchaser's architect or engineer before payment, the amount thereof, net of holdbacks if any, will be considered to be receivable and includable in the contractor's income as of the date such billings are made. 4. ... In contrast to 7 above, a cost is not considered to have been incurred in the performance of a contract in the year and is not deductible in the year in accordance with the comments in 6 above when it is, for example, (a) the cost of materials that have been merely ordered for future delivery, (b) the cost of materials and supplies that are described in a contractor's inventory, as that term is defined in subsection 248(1), including those earmarked for a specific contract but not delivered to the job site, (c) a holdback withheld by a contractor from a subcontractor if the contractor's liability to the subcontractor in respect thereof has not been established by the issuance of a required certificate by an architect or engineer, or (d) the gross amount of a billing rendered by a subcontractor to a contractor that requires, but has not received, approval prior to payment. 9. ... Where a person obtains a contract and agrees to sell to another person the right to carry out or complete the contract, the amount received on the sale is regarded as being in lieu of the profits expected to be earned had the contract been carried out in full, and therefore the amount is considered to be income. ...

The impact of disallowing contributions and forcing the refund of the amount out of the plan, and into income, is not considered double taxation under subsection 248(28) of the Act. ... A deemed registered pension plan is considered to be a registered pension plan (except for purposes of paragraphs 60(j) and 60(j.2) and subsections 147.3 and 147.4 of the Act) in accordance with subsection 147.1(3) of the Act. ... Our present policy requires that, in order for a request to be considered, there must be written evidence of the provincial regulator requirement to segregate accounts in the particular circumstances. ...