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This exemption will be considered on a case-by-case basis. Exemptions must be applied for in writing, and will be approved or denied in writing. 16.5 8509(4.1) – Benefits Under Grandfathered Plan – Pre-1992 Disability Individuals who had a physical or mental impairment before 1992 and who are members of a grandfathered plan that promised benefits that are not in compliance with the rules of paragraphs 8503(3)(b) or 8503(3)(d) of the Regulations are exempt from these rules. ... No portion of the bridging benefit provided to an individual who joined the plan before 1992 would be considered to be in respect of post-1991 service. ... Requests will be considered on a case-by-case basis. We are not currently aware of any situations that would warrant such an exemption. 16.12 8509(10.1) – Stipulation Not Required for Pre-1992 Plans The stipulation under paragraphs 8503(4)(c) and 8506(2)(d) of the Regulations regarding a reduction of benefits and a refund of contributions to avoid revocation does not apply to plans registered or submitted for registration before 1992, and plans replacing such plans. ...

For example, if, at the time of purchase, Dennis intends to use his vacation property for his personal use for 35 days of the year and to make the property available, through a rental pool, for rent on a taxable short-term basis for the remainder of the year, the property would not automatically be considered to be used all, or substantially all, for commercial activities. ... All of the relevant factors should be considered when determining the extent of use in commercial activities at the time an ITC is being claimed. ... As a registrant, Sally is considered to have collected and is required to account for the GST/HST in determining her net tax. ...

As well, certain professional accreditation and vocational courses are considered qualifying courses. ... A charity is considered a small supplier if it has either $250,000 or less in annual gross revenue or not more than $50,000 in annual worldwide taxable supplies (other than sales of capital assets, such as a building or a computer). ... It is the CRA’s position, based on jurisprudence, that where an Indian band acquires the right to attend a conference held off a reserve for band management activities, the right is considered to be situated on a reserve. ...

A person only has to accept responsibility as the supplier of the freight transportation service to be considered the carrier. ... A stop between two legs of a journey that is 24 hours or less is not considered to be a stopover. However, a stop of more than 24 hours between two legs of a journey will generally be considered a stopover where two or more tickets or vouchers are issued for the legs of the journey. ...

GST/HST issues Generally, fundraising by its very nature is considered a profit activity. Organizations that are established and operated for the sole purpose of raising funds are not considered non-profit organizations for GST/HST purposes, even if all the profit from a fundraising activity is donated to a registered charity. ... Income tax issues As previously mentioned, fundraising by its very nature is generally considered a profit activity. ...

In cases where a supply is made for more than one purpose, all of the purposes would be considered when determining if the supply is a qualifying health care supply. ... Every combination of eligible corporations or eligible Canadian partnerships whose names appear in Part A of the form (and on any attached page) is considered to have made the election. ... Licensees’ returns must be filed up-to-date to be considered for semi-annual filing. ...

A taxpayer requesting an interpretation should provide sufficient information to enable the CRA to understand the issues to be considered. 12. ... Circumstances in which the CRA may not issue a ruling include: when a transaction on which a ruling has been requested is the same in character as a transaction completed by the requestor in a prior period, and the application of the relevant legislation to the earlier transaction is under discussion with the requestor, in dispute, or under assessment or proposed assessment, but is not before the courts; when the CRA believes that the request may be in respect of illegal activities; when the request concerns a matter in respect of which a notice of objection filed by the requestor is being considered; when the central issue involves a matter that is before the courts or, if a judgement has been issued, when an appeal to a higher court is being considered; when the request contains alternative courses of action on the part of the person requesting the ruling; when the request is for a determination of the fair market value of property; when a request involves a matter dealing with proposed or draft legislation, draft regulations, budget proposals, or notices of ways and means motions; when the request concerns tax or duty related calculations (e.g., the amount of net tax due for GST/HST purposes or the amount of excise duty payable); when a ruling would require an opinion on generally accepted accounting principles or commercial practices; when a request is for a determination of fact, and the circumstances are such that all of the pertinent facts cannot be established (this could include issues involving the carrying on of a business, the existence of a partnership, a trust or an agency relationship, or the reasonableness of a cost allocation method); or when the request is for the interpretation of a law not administered by the CRA, e.g., a foreign law. 28. ...

According to the IRS website, you (unless you are a U.S. citizen) are considered a resident alien for U.S. tax purposes if you satisfy the substantial presence test. ... The IRS also says that even if you are a non-U.S. citizen and you satisfy the substantial presence test for a particular year, you can still be considered a non-resident alien, if you meet certain conditions. ... If you are considered a resident of Canada and the U.S. under each country’s laws and the Canada–U.S. tax treaty considers you a resident of Canada, the U.S. has to treat you as a non-resident taxpayer and you should not identify yourself as a U.S. resident to your Canadian financial institution. 6. ...

In making a determination of whether or not a PE exists, there are numerous factors to be considered that are outlined in the OECD Model Commentary and derived from jurisprudence. ... Taking a different view could result in only the headquarters of a business ever being considered a PE and this would generally defeat the purpose of Article 5 (Permanent Establishment) and Article 7 (Business Profits) of our treaties since the headquarters of a business are generally located in the state of residence of the person carrying on the business. ... The discussion above is only intended to provide some examples of factors that could be considered. ...

More specifically, it applies where a person or partnership acquires or disposes of shares of the capital stock of a corporation or interests in a partnership, either directly or indirectly, and it can reasonably be considered that the principal purpose for the acquisition or disposition is to permit a person to avoid, reduce or defer the payment of tax or any other amount that would otherwise be payable under the Act (referred to in this article as a “tax benefit”). ... The words of paragraph 95(6)(b) are broad and could be considered to apply to a wide range of transactions. ... For example, even though a purpose of the person making a share acquisition may be to earn a return on that investment, if a tax benefit is enjoyed by another person by virtue of the share acquisition, the acquisition may nevertheless be considered to have been made principally for the purpose of creating the tax benefit. ...