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The Canadian purchaser is the importer and therefore responsible for paying the GST under Division III of the Excise Tax Ac t if the software is considered to be "imported goods" within the meaning of section 212. ... Division III- GST charged by Customs Value for duty of disk $18.00(Canadian) GST ($18.00x7%) $1.26 (b) Since the licensed custom software is considered to be intangible personal property and this supply is not acquired for use exclusively in the course of commercial activities of the recipient, the Canadian licensee (the financial institution) is required to self-assess the tax under Division IV on the amounts paid to the non-resident supplier in respect of the software. ...

To be considered incidental, a supply generally plays only a minor or subordinate role in relation to the provision of another supply. ... The provision of the educational service can be considered to be a supply distinct and independent from the supply of the books. ...

Smith is considered to have made a taxable self-supply (sale and repurchase) of the lot when he gives possession of the lot to Mr. ... Smith is considered to have paid and collected HST at 13% on the fair market value of the lot. ...

The subsequent supplier would then be considered the first supplier of the tour package. ... Because the transitional rules apply to this sale and only the GST had been charged on the original purchase of the tour package, the second tour operator is considered the first supplier of the tour package. ...

Under these conditions, for GST/HST purposes, the carriers are considered not to have made any sales of newspapers to their customers. ... A carrier is considered to have sold the newspaper and received the GST/HST at the time the money is removed from the newspaper box. ...

Further, according to general legal principles, a corporation that is not incorporated in Canada may still be considered a resident of Canada, if the central management and control of the activities of the corporation is exercised in Canada. ... Appendix A Satisfactory evidence as proof of non-residence in Canada The following example of written documentation, to be kept on file, will generally be considered satisfactory to the Minister of National Revenue as certification that the person to whom the supply is made is not resident in Canada: (a) In the case of a non-resident individual: I,_________________________, (name and complete address of individual) certify that I am not resident in Canada for purposes of the Excise Tax Act. ...

Band-empowered entity You are considered a qualifying non-profit organization and you paid GST/HST. Note Band funding of Indian non-profit organization is considered the same as government funding when determining if the person is a qualifying non-profit organization. ...

The FNGST applies to the lease payments because the student is considered to ordinarily be residing on the land of a First Nation where the FNGST applies. ...

Generally, you must deduct CPP contributions from: Salary, wages or other remuneration Commissions Bonuses Most taxable benefits Honorariums Certain tips and gratuities To determine if you need to deduct CPP contributions, refer to: Determine if a benefit is taxable Determine the tax treatment of payments other than regular employment income When to deduct CPP contributions You have to deduct CPP contributions from your employee's pensionable earnings if the employee meets all of the following conditions: Employee is in pensionable employment during the year Employee is not considered to be disabled under the CPP or the Quebec Pension Plan (QPP) Employee is between 18 and 69 years old, even if the employee is receiving a CPP or QPP retirement pension If the employee is between 65 and 69 years old and gives you a completed Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election during the year, you should stop deducting CPP contributions. ... Situations where you need to prorate the maximum CPP contribution You have to prorate the maximum CPP contribution in the following situations: employee turns 18 in the year employee turns 70 in the year employee gives you a completed Form CPT30 during the year employee is considered to be disabled under the CPP in the year employee dies in the year What if the employee has different jobs The CPP annual maximum pensionable earnings apply to each job the employee holds with different employers (different business numbers). ...

Type 1 fisher – a member of the crew who either: owns or leases the boat or specialized fishing gear used to make a catch employs other persons under a contract of service to make a catch Type 2 fisher – any self-employed fisher who is not considered a type 1 fisher. ... Cured fish – Fish and fish products identified as follows: salted groundfish, smoked and pickled herring, pickled mackerel, pickled turbot, pickled and salted alewives, pickled trout, and other pickled fish products cod oil and cod livers Designated employer – A person who is considered to be the employer of self-employed fishers. ...