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Scraped CRA Website

Income Tax Guide for Electing Under Section 216 - 2016

Generally, the non-resident tax withheld is considered your final tax obligation to Canada on the rental income. ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... Your payment will be considered paid on one of the following dates: Payments you or your representative make through a Canadian financial institution's Internet or telephone banking services are considered paid when your financial institution credits us with your payment; Payments you or your representative make in person at a Canadian financial institution are considered paid on the date stamped on your remittance voucher; Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date; or Payments you or your representative send by mail are considered paid on the day of the postmark. ...
Current CRA website

Excise and GST/HST News - No. 91

Effective January 1, 2015, proposed amendments to paragraph (c) of the definition of "qualifying member" will exclude property of nominal value from the property that can be considered for the purposes of determining if a registrant meets the property conditions of the paragraph. ... The GST/HST considered collected and paid is based on the fair market value of the housing on the later of those two times. The amount of tax considered to have been collected by the builder must be included in a GST/HST return for the reporting period that includes the date the GST/HST is considered to be collected and paid, and any positive amount of net tax must be remitted. ...
Scraped CRA Website

Passenger Vehicles and Aircraft (GST 400-3-4)

The dealer is considered to have paid $350 tax (7/107 x $5,350), for which an input tax credit can be claimed. ... When the passenger vehicle or aircraft is for use primarily in commercial activities, the registrant is considered to use the property exclusively in such activities and may claim a full ITC. ... The registrant is considered to have sold the property for $5,000 and to have collected tax of $350. ...
Current CRA website

Income Tax Guide for Electing Under Section 216 - 2019

Generally, the non-resident tax withheld is considered your final tax obligation to Canada on the rental income. ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ... Your payment will be considered paid on one of the following dates: Payments you or your representative make through a Canadian financial institution's Internet or telephone banking services are considered paid when your financial institution credits the CRA with your payment Payments you or your representative make in person at a Canadian financial institution are considered paid on the date stamped on your remittance voucher Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date Payments you or your representative send by mail are considered paid on the day of the postmark Note When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, the CRA considers your payment to be on time if the CRA receives it on the next business day. ...
Current CRA website

Passenger Vehicles and Aircraft (GST 400-3-4)

The dealer is considered to have paid $350 tax (7/107 x $5,350), for which an input tax credit can be claimed. ... When the passenger vehicle or aircraft is for use primarily in commercial activities, the registrant is considered to use the property exclusively in such activities and may claim a full ITC. ... The registrant is considered to have sold the property for $5,000 and to have collected tax of $350. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2013 : Refund or balance owing

Your payment will be considered paid on one of the following dates: Payments you make through your financial institution's Internet or telephone banking services are considered paid when your financial institution credits us with your payment; Payments you make in person at your financial institution are considered paid on the date stamped on your remittance voucher; Payments you send by mail are considered paid on the day of the postmark; or Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2014 must relate to the 2004 or a later tax year to be considered. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2009

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2014 : Refund or balance owing

Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date. Payments you send by mail are considered paid on the day of the postmark. ... For example, a request made in 2015 must relate to the 2005 or a later tax year to be considered. ...
Current CRA website

Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates

Furthermore, if indirect purposes were considered, a supplier would be faced with the burden of determining all of the possible purposes for the supply. ... To be considered incidental, a supply generally plays only a minor or subordinate role in relation to the provision of the main supply. ... While the subsequent benefits rendered to the individual could themselves constitute qualifying health care supplies, the purpose for each supply is considered separately. ...
Current CRA website

Death of a RRIF Annuitant, PRPP member, or ALDA Annuitant

Slips issued by the RRIF carrier The chart below shows how the RRIF carrier generally prepares the slips used to report the amounts paid out or considered to have been received from a deceased annuitant's RRIF. ... Dan decides that it would be beneficial to ask for a reduction to the amount Sarah is considered to have received from her RRIF. ... Due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

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