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However, the builder may be considered to have collected a transitional tax adjustment and if so, will be required to include that amount in its net tax calculation.For more information on the transitional tax adjustment, refer to GST/HST Info Sheet GI-095, Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders in Ontario and British Columbia, which will be published soon. ... Where an existing agreement of purchase and sale is modified, varied or otherwise materially altered to such an extent that it is considered to be a new agreement (i.e., novation has occurred), the application of the grandparenting rule will be based on the date that the new agreement is entered into. ... Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on June 25, 2009. ...

Slide 2 In the previous presentations we covered: How to decide if a worker is an employee or self-employed where we covered the factors that are considered in making this decision. ... When a payment is made, and it’s received after your final December remittance due date, it will be considered late. ... Here’s what we have learned so far: How to decide if a worker is an employee or self-employed – where we went over the factors that are considered in making this decision. ...

Activities limited to informing hunters or anglers of their rights and responsibilities; giving them an overview of the rules, policies and regulations such as boating and navigation rules; briefing them on the local trails and hunting/fishing areas; or providing site maps are not considered to be a guide service. ... For example, providing facilities for freezing or storing game or fish is considered an amenity that forms part of the accommodation when the freezing or storing is not provided as part of game or fish processing. ... This is considered to be a single package. Customized packages Customized tour packages are eligible tour packages if they are sold for an all-inclusive price and if they include short-term and/or camping accommodation in Canada and at least one service. ...

However, the builder may be considered to have collected a transitional tax adjustment and if so, would be required to include that amount in its net tax calculation. ... Where an existing agreement of purchase and sale is modified, varied or otherwise materially altered to such an extent that it is considered to be a new agreement (i.e., novation has occurred), the application of the grandparenting rule would be based on the date that the new agreement is entered into. ... Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on February 3, 2013. ...

Resales of new housing Where the purchaser of grandparented housing is considered to be a "builder" of that housing such that their resale of the housing is taxable for GST/HST purposes, depending on the circumstances, the housing may or may not be subject to the provincial part of the HST when it is sold. ... Appendix – Definitions Arm's length For GST/HST purposes, related persons are deemed not to deal with each other at arm's length and it is a question of fact whether persons who are not related to each other are, at any given time, dealing with each other at arm's length; persons are considered to be related to each other if they are related to each other for income tax purposes under subsections 251(2) to (6) of the Income Tax Act (further information on these subsections can be found in Income Tax Folio S1-F5-C1, Related persons and dealing at arm's length); and a member of a partnership is deemed to be related to the partnership. In addition, for purposes of the reseller rules set out in this info sheet, aunts and uncles are considered to be related to their nieces and nephews in applying the arm's length test. ...

However, the builder may be considered to have collected a transitional tax adjustment and if so, will be required to include that amount in its net tax calculation. ... Where an existing agreement of purchase and sale is modified, varied or otherwise materially altered to such an extent that it is considered to be a new agreement (i.e., novation has occurred), the application of the grandparenting rule will be based on the date that the new agreement is entered into. ... Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on November 25, 2009. ...

However, the builder may be considered to have collected a transitional tax adjustment and if so, will be required to include that amount in its net tax calculation.For more information on the transitional tax adjustment, refer to GST/HST Info Sheet GI-095, Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders in Ontario and British Columbia, which will be published soon. ... Where an existing agreement of purchase and sale is modified, varied or otherwise materially altered to such an extent that it is considered to be a new agreement (i.e., novation has occurred), the application of the grandparenting rule will be based on the date that the new agreement is entered into. ... Given that the individual is purchasing a different condo unit, the builder and the individual are considered to have entered into a new agreement on June 25, 2009. ...

A performing artist who is self-employed is considered to be operating a business, provided there is a reasonable expectation of profit. ... In applying the four-in-one test, it is the complete interaction between the worker and the payor that must be considered. No one criterion determines whether a person is an employee or independent contractor, all the criteria are considered relevant. ...

Where renewal or extension periods are considered part of the life of the property under the criteria set out in ¶ 15 above, and where the number of such renewals or extensions is indefinite, the property is not for a limited period and does not qualify as a class 14 property. ... Provisions, including force majeure and contingency termination clauses, which may result in an early termination of the life of a property are not considered relevant in determining the life of the property and whether or not the property is for a limited period. ... A registered industrial design is considered to be a franchise for a limited period and the life of the property on initial registration is 10 years. ...

Note If you were a resident (including a deemed resident) of Canada in 2002 but, under a tax treaty, you were considered a resident of another country, you may be a deemed non-resident of Canada for tax purposes in 2002. ... If so, though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... 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. ...