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However, income earned as a crew member that receives a share of the catch (sharesperson) is considered self-employed income. ...

GST/HST forms and publications for financial institutions Guides RC4022 General Information for GST/HST Registrants RC4050 GST/HST Information for Selected Listed Financial Institutions RC4419 Financial Institution GST/HST Annual Information Return Pamphlets/Booklets RC4405 GST/HST Rulings - Experts in GST/HST Legislation Forms GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services GST111 Financial Institution GST/HST Annual Information Return GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to use Particular Input Tax Credit Allocation Methods GST117 Transitional Year Election or Revocation of an Election for a Qualifying Institution to Determine Input Tax Credits on Residual Inputs GST118 Election or Revocation of an Election for a Financial Institution to use the Prescribed Percentage GST189 General Application for Rebate of GST/HST GST494 Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4600 Election or Revocation of an Election Under Subsection 217.2(1) RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 GST/HST Pension Entity Rebate Application and Election RC4609 Election or Revocation of Election to Use the Real-Time Calculation Method or the Reconciliation Method RC4610 Election to Have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612 Application to Not be Considered a Selected Listed Financial Institution RC4614 Attribution Point Election and Revocation for a Selected Listed Financial Institution RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies GST/HST Info Sheet GI-006 ABM Services GI-134 Insurance- Appraisals of Damage Caused to Property GST/HST Memoranda series Chapter 17 Special sectors: Financial institutions 17-1 Definition of Financial Instrument 17-1-1 Products and Services of Investment Dealers 17-2 Products and Services of a Deposit-Taking Financial Institution 17-6 Definition of "Listed Financial Institution" 17-8 Credit Unions 17-9 Insurance Agents and Brokers 17-10 Tax Discounters 17-14 Election for Exempt Supplies 17-16 GST/HST Treatment of Insurance Claims GST/HST Notices NOTICE257 For discussion purposes only: The GST/HST Rebate for Pension Entities NOTICE259 Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) NOTICE261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity NOTICE265 GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) NOTICE280 Section 172.1 Information Requirements NOTICE281 Subsection 172.1(4) Election for Specified Pension Entity NOTICE287 CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts NOTICE288 Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions GST/HST Policy Statements P-021 Application of Subsection 149(3) P-044 Effect of Revocation of Election on Capital Personal Property Under $50,000 P-056R2 Insurance Adjustment Services (Formerly Licensing of Insurance Adjusters) P-102 Seizures and Repossessions P-108 Raising of Capital P-115 Section 134- Security Substitution P-120 Section 134- Transfer of Property on Satisfaction of Debt P-122 Section 134- Assignment of a Security Interest P-131R Revised GST/HST Policy P-131 - Remittance of Tax Collected by a Person Other Than the Supplier in Limited Circumstances P-136R Administrative Services Only with Stop-Loss P-156R Calculation of the Notional Input Tax Credit that may be Claimed by a Creditor Under Subsection 183(7) P-189 Meaning of the term "Custodial Service" P-210R Settlement of a Claim Under a Performance Bond Issued in Respect of a Construction Contract P-250 Late-Filed subsection 225.2(4) elections GST/HST Technical Information Bulletins B-032 Registered Pension Plans B-052 GST Treatment of Products and Services of Life and Health Insurance Companies B-057 List of Products and Services of Trust Companies B-095 The Self-Assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules) B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions B-101 Trusts B-105 Changes to the Definition of Financial Service B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST Date modified: 2015-04-15 ...

You may be entitled to the GST/HST credit after your arrival in Canada if you are considered a resident of Canada for tax purposes. ...

If you did not report an amount of income of $500 or more for a tax year, it will be considered a failure to report income. ...

In determining the capital cost of a rental property only the portion of the total purchase price that would be allocable to Class 1, 3, 6 or 13 is considered in deciding whether the rental property should be in a separate class. ...

In addition, the law under which a partnership has been formed, or the terms of the agreement of a partnership, may require certain formalities or procedures (such as a notification of dissolution given by a partner to other partners, advertisement for dissolution, deregistration of partnership etc.) to be complied with before the partnership is considered to have been wound up. 7. ...

Risk to privacy: Yes A yes response to any of the above indicates the potential for privacy concerns and risks that will need to be considered and if necessary mitigated. ...

The main reason for the slower growth of the UE compared to the total economy is that the industries traditionally considered to be involved in the underground economic activity did not grow as fast as the overall economy or as fast as those industries less impacted by the UE. ...

Three items of identification-- the Business Number, tax year end, and Web Access Code or EFILE On-Line number and password-- make up your electronic signature, which is considered official. 8. ...

Penalties will be considered, especially where an investor was audited and reassessed for previously participating in a gifting scheme. ...