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For more information on how to determine whether a product is considered a dietary supplement, refer to GST/HST Info Sheet (GI-001), Products Commonly Described as "Dietary Supplements". ... In general, these ingredients will not affect the GST/HST treatment of the water, provided that the water is consumed to quench thirst or for enjoyment, and is not considered to be a dietary supplement. ...

Smith is considered to have made a taxable self-supply (sale and repurchase) of the lot when he gives possession of the lot to Mr. ... Smith is considered to have paid and collected HST at 13% on the fair market value of the lot. ...

Smith is considered to have made a taxable self-supply (sale and repurchase) of the lot when he gives possession of the lot to Mr. ... Smith is considered to have paid and collected HST at 12% on the fair market value of the lot. ...

Consequently, this amount is considered a reimbursement for GST/HST purposes. ... The amount of moving allowance which is required to be included in an individual's income as a taxable benefit (i.e., any amount over $650) is considered to be remuneration, or income from employment, of that individual. ...

For example, parents need to file only one application to be considered for income-based child benefits from both levels of government. Individuals need only “tick the box” when they complete their annual tax and benefit return to be considered for sales tax credits offered from both levels of government. ...

This statistic becomes more meaningful when considered against the backdrop of five key compliance indicators: filing, registration, border, remittance, and reporting. ... As illustrated in Exhibit 105 all services and activities we carry out fall along a continuum that runs from facilitating Canadians' obligations to comply with the law, where voluntary compliance is considered to be generally high, to assisted compliance that provides added checks and balances (e.g., audit) to ensure that the law is properly understood and respected, to enforcement activities aimed at counteracting tax evasion and smuggling. ...

As illustrated in Exhibit 3, all services and activities we carry out fall along a continuum that runs from facilitating Canadians' obligations to comply with the law, where voluntary compliance is considered to be generally high, to assisted compliance that provides added checks and balances (e.g., audit) to ensure that the law is properly understood and respected, to enforcement activities aimed at counteracting tax evasion and smuggling. ... This statistic becomes more meaningful when considered against the backdrop of five key compliance indicators: filing, registration, border, remittance, and reporting. ...

This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ... This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ...

This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ... This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ...

Complexity of T1 return A T1 Return is considered complex if at least one of the following applies: positive gross self-employment income or positive net partnership income, positive taxable amounts of dividends or capital gains, the tax filer has declared bankruptcy or is deceased. All other T1 returns are considered simple. Marital status The marital status of the tax filer is as reported on page 1 of the T1 Return. ...