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Wine is not considered to be produced by an individual if it has been produced or packaged by a person acting on their behalf. ...

The CCRA has the authority to specify the activities that may be carried out under a registration and the premises where these activities may be carried out, as well as to impose any conditions on these activities that are considered appropriate in the circumstances. ...

Short-term accommodation for attendees is considered a related convention supply only if it is included in their admission. ...

When a taxidermist uses very little of the fish, the final product is also considered to be a fish replica, and therefore the sale of the replica is a sale of property. ...

As a result, the co-venturer is still considered to have made these supplies. ...

As the vendor is considered to have met the disclosure requirements and has accounted for the GST payable on the sunglasses, the vendor may initiate legal action against the recipient for the recovery of the unpaid tax. ...

The context of the transaction as a whole indicates that the main objective of the non-profit organization may be considered to supply the ticket providing the right to attend the amateur performance and not to supply the bus ticket. 6. ...

The auditor will examine books and records, documents, and information (collectively referred to as records) such as: information available to the CRA (such as tax returns previously filed, credit bureau searches, or property database information) your business records (such as ledgers, journals, invoices, receipts, contracts, and bank statements) your personal records (such as bank statements, mortgage documents, and credit card statements) the personal or business records of other individuals or entities not being audited (for example, a spouse, family members, corporations, partnerships, or a trust [settlor, beneficiary, and trustee]) adjustments made by your bookkeeper or accountant to arrive at income for tax purposes Note Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the business being audited. ...

If you received Canada Emergency Response Benefit (CERB), Canada Emergency Student Benefit (CESB), Canada Recovery Benefit (CRB), Canada Recovery Sickness Benefit (CRSB), or Canada Recovery Caregiving Benefit (CRCB) payments, these are considered taxable income. ...

You cannot fully deduct an eligible capital expenditure because the expenditure is considered to be capital and provides a lasting economic benefit. ...