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Premises, facilities, or installations may be considered to be a place of business whether they are owned or rented, or, in some cases, where they are simply available to the business. ...

Taxable benefit to an employee Information on what your obligations are if you are considered to have collected the GST/HST on a taxable benefit. ...

The revised rates will be considered when we process your return. If you previously received a Notice of Assessment for Part XIII tax payable on your social security benefits under a tax treaty with a country mentioned above, an adjustment may be required to your assessment. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2003. ...

If only one of the surviving spouses receives the death benefit, that spouse is considered the sole surviving spouse. ...

If, on December 31, 1995, you lived outside Canada, but you maintained residential ties (see definition below) with Canada, you may be considered a factual resident of a province or territory. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2004. ...

If you had a same-sex partner who met these conditions in 1998, 1999, or 2000, you can choose to be considered a common-law partner starting from that year: 2000- To have the choice apply for 2000, in the Identification area of your returns for 2000, both of you have to check the "living common law" box, provide each other's name and SIN, and indicate if the other was self-employed in 2000. ...

Worksheet Worksheet Deemed residents- If you were a deemed resident of Canada in 1999 (as defined on page 8) but, under a tax treaty, you were considered a resident of another country, we may deem you to be a non-resident of Canada for tax purposes. ...

Information about your residence On the first line, enter the province or territory where you lived or of which you were considered to be a factual resident on December 31, 2005. ...