Search - considered

Non‑specialized employees required to produce the required experimental production may be considered directly engaged provided certain requirements are met. ... Non‑specialized employees performing SR&ED work may be considered directly engaged provided certain requirements are met. ... If there is no joint agreement regarding the use of this approach, only the cost attributable to substantiated SR&ED work can be considered for the SR&ED tax incentives. ...

Non‑specialized employees required to produce the required experimental production may be considered directly engaged provided certain requirements are met. ... Non‑specialized employees performing SR&ED work may be considered directly engaged provided certain requirements are met. ... If there is no joint agreement regarding the use of this approach, only the cost attributable to substantiated SR&ED work can be considered for the SR&ED tax incentives. ...

While conceptually the tax gap is considered to be a compliance gap, the tax gap that is actually estimated can be influenced by factors unrelated to compliance such as the timing of claiming ITCs as noted above. ... This effect is considered to be most significant for the most recent years and an estimated top‐up is added to GST/HST revenues to make up for this shortfall (lower lines demarcated by squares). ... Many factors need to be considered when analyzing tax gaps including that the estimates are modeled and therefore impacted by the underlying assumptions and survey data. ...

Do not include income that can be considered a refund of premiums if paid to other qualified beneficiaries because of the RRSP annuitant's death. ... This includes the following situations: at the time of the payment, the spouses or common-law partners were separated and living apart because of a breakdown of their relationship the contributor spouse or common-law partner died during the year the payer made or is considered to have made the payment at the time of the payment, either the RRSP annuitant or the contributor spouse or common-law partner was a non-resident Box 25 – LLP withdrawal This is the amount withdrawn from an RRSP by an eligible individual participating in the Lifelong Learning Plan (LLP). ... When you calculate such a loss, do not use the interest part of any loan payments the RRSP trust made or any decrease in value of the property used as security for the loan Matured RRSP If the RRSP annuitant of a matured RRSP dies, box 28 must include the part of an amount paid from the RRSP to a beneficiary, other than the deceased RRSP annuitant's spouse or common-law partner that is more than the total of the following amounts: the part of the RRSP property that becomes receivable by the surviving spouse or common-law partner as a result of the RRSP annuitant's death the benefit the deceased RRSP annuitant is considered to have received just before death (amount reported in box 34) Unmatured RRSP If the RRSP annuitant of an unmatured RRSP dies, box 28 may include a part or the entire amount of income earned in the RRSP after the RRSP annuitant's date of death that was paid to another beneficiary. ...

You will be considered to be making such supplies once you start providing commercial ride-sharing services, including commercial carpool services. ... However, if your combined total annual revenue from taxable supplies of commercial ride-sharing services and other taxable supplies exceeds $30,000 (for example, $20,000 for commercial ride-sharing services and $15,000 for other taxable supplies), you will not be considered a small supplier. ... If you are already registered for the GST/HST, including with respect to another commercial activity, you are automatically considered to be registered with respect to your commercial ride-sharing services and are not required to apply for registration again. ...

Consideration is considered to be "paid" when the supplier receives the money, property or service which is consideration for the supply. ... Under this broad definition, any record of a supply which sets out the goods or services which make up the supply, along with the consideration due or paid for the supply, will be considered to be an invoice. ... Where a person gives a deposit in respect of a supply, (other than an amount in respect of a covering or container in respect of which section 137 applies to deem the covering or container to be part of the property supplied), that deposit is not considered to be consideration for the supply unless and until the supplier applies the deposit against the consideration for the supply or the deposit is forfeited. 43. ...

Where a full ITC is not available to the recipient, the transaction will not be considered a wash transaction. ... The waiver of penalty and interest in excess of 4% of the tax not properly charged or the ITCs not properly accounted for in a wash transaction will normally be considered automatically by the CRA during the audit process. ... The waiver of interest in excess of 4% of the tax not properly charged in a wash transaction will normally be considered automatically by the CRA during the audit process. ...

Changes in use of capital property that are insignificant are not considered to be changes in use for the purposes of the Act. ... Where such changes of less than 10 per cent accumulate to 10 per cent or more, the accumulated changes are considered to be a significant change, invoking the change in use rules. ... The registrant is considered to have sold the computer at its fair market value at that time. ...

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. ... Therefore, each ticket has to be considered separately to determine whether GST or HST applies. ...

Software supplied on a carrier medium is considered to be a supply consisting of the physical carrier medium (e.g., the disk) and the software stored on the disk (e.g., the instructions). ... Tax Treatment of Licensed Custom Software Tax Treatment Under Division II Under subparagraph 142(1)(c)(i) of the Excise Tax Act, a supply of intangible personal property is considered to be made in Canada if the property may be used in whole or in part in Canada and: the recipient is a resident in Canada or registered for theGST; and the supplier, even if a non-resident, is registered for the GST. ... Other Imported Computer Software Arrangements Electronic transmission of software A supply of computer software that is transmitted electronically is considered to be a supply of intangible personal property. ...