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Category 3 – A body that meets all the following criteria: The ordinary meaning of the term “established” when considered in the context of the words “other body established by a government” in the Act includes more than a body that is created by a government. ... Where the government has been involved in the setting up of the body for a specific purpose such that its actions indicate a clear intention to set up a “new body” that did not exist in that capacity before, that body might be considered “established” by a government. ...

January 2005 Note This policy statement does not apply to leases, licences or similar arrangements for a specified motor vehicle made on or considered to have been made on the lands of a First Nation where a FNGST has been imposed. ... Given the facts in this example, the FNGST will have to be applied to the lease payments as the supply is considered to be made on FNGST lands because that is where the person ordinarily resides. ...

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. ...

CRA administrative position The amount in the reinsurance premium described above as the margin for risk transfer is not considered to be included in loading as defined in section 217. ... However, the component of the premium referred to above as the margin for risk transfer is not considered to be included in loading and is not subject to tax under the import rules. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2020. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2017. ...

There are four defined income ranges: less than $25,000 between $25,000 and $49,999 between $50,000 and $99,999 $100,000 and above Complexity of T1 return A T1 return is considered complex if at least one of the following conditions applies: positive gross self-employment income (lines 162, 164, 166, 168, or 170 from the T1 return) positive net partnership income (line 122 from the T1 return) positive taxable amounts of dividends or capital gains (line 120 from the T1 return) positive taxable amounts of interest income over $1,000 (line 121 from the T1 return) positive rental income (line 160 from the T1 return) the tax filer has declared bankruptcy the tax filer is deceased All other T1 returns are considered simple. ...

Any resources devoted to incidental activities are considered to be devoted to charitable activities. ... Activities considered to be public policy advocacy seek to influence the laws, policies, or decisions of a government, in Canada or any foreign country. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2018. ...

Although the Disability Credit Promoters Restrictions Act gives the Governor in Council the authority to make regulations which exempt certain promoters from the notifying requirements, such regulations are not being considered at this time. ... However, since these penalties are considered to be excessive in cases where the non-compliance is with respect to large numbers of information returns, reduced penalties are available where numerous information returns of a type prescribed in the Regulations are filed late or not in electronic format by the same filer. ...