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Old website (cra-arc.gc.ca)

Harmonized Sales Tax for Ontario – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario

The transitional tax adjustment is an amount that would be considered to have been collected by the builder of the house. ... You would be considered to have paid and collected the HST at 13% on the self-supply of the apartment building. ... You would be considered to have paid and collected the GST at 5% on a self-supply of the duplex. ...
Scraped CRA Website

Taxpayer Relief Provisions

Relief from a third-party civil penalty assessed under the act can be considered under subsection 220(3.1). ... When the normal three-year reassessment period for a tax year ends, the return is considered statute-barred. ... This results in the assets to be considered transferred at fair market value for tax purposes. ...
Current CRA website

Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I.

In applying the arm's length test in this notice, aunts and uncles would be considered to be related to their nieces and nephews. ... You would be considered to have paid and collected the HST at 14% on the self-supply of the apartment building. ... You would be considered to have paid and collected the GST at 5% on a self-supply of the duplex. ...
Current CRA website

Harmonized Sales Tax for Ontario – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario

The transitional tax adjustment is an amount that would be considered to have been collected by the builder of the house. ... You would be considered to have paid and collected the HST at 13% on the self-supply of the apartment building. ... You would be considered to have paid and collected the GST at 5% on a self-supply of the duplex. ...
Current CRA website

Taxpayer Relief Provisions

Relief from a third-party civil penalty assessed under the act can be considered under subsection 220(3.1). ... When the normal three-year reassessment period for a tax year ends, the return is considered statute-barred. ... This results in the assets to be considered transferred at fair market value for tax purposes. ...
Current CRA website

Taxpayer Relief Provisions

Relief from a third-party civil penalty assessed under the act can be considered under subsection 220(3.1). ... When the normal three-year reassessment period for a tax year ends, the return is considered statute-barred. ... This results in the assets to be considered transferred at fair market value for tax purposes. ...
Archived CRA website

ARCHIVED - Personal Tax Credits

A newborn child having life (however briefly) is considered to be dependent for support on an individual. ... For example, a man or woman is considered to remain a child of his or her deceased spouse's mother or father. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...
Old website (cra-arc.gc.ca)

General Eligibility Rules

Therefore, their common dictionary meanings should be considered. The word "consumption" is generally defined as the act or instance of consuming or the process of being consumed. ... Property and services acquired or imported to be given away as a free supply are considered to have been acquired or imported for use by the supplier in the making of other supplies, and not for the free supply. ... Under the general principles of the GST/HST, the buyer is considered to have acquired the property or services for the purpose of supply to the members of the group. ...
Old website (cra-arc.gc.ca)

Land and Associated Real Property

Diagram 1A Lot D is considered to be one parcel of land. D is then subdivided or severed into three parts described as lots E, F and G. ... For example, a bush area surrounded by land used in a farming business is considered to be a part of the entire parcel of farmland. ... If the supplier and the recipient make this joint election, the recipient is considered to have acquired the farmland for use exclusively (90% or more) in commercial activities. ...
Old website (cra-arc.gc.ca)

Excise and GST/HST News - No. 76 (Spring 2010)

However, when a gift certificate is given as consideration for a supply of property or a service, the gift certificate is considered to be money. ... The golf course operators are considered to be supplying real property by way of lease or licence. ... Amounts considered to be held in trust, such as GST/HST collected, must not be used as an alternate means of cash flow for a business. ...

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