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Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, and any amount considered a capital gain less any amount considered a capital loss from the disposal of property for income tax purposes. ... Fostering children is not considered to be a commercial activity for purposes of the GST/HST. ... The definition lists the types of items that are not considered to be a printed book. ...

De minimis financial institutions Under changes to the Excise Tax Act, certain types of interest income will be excluded from the calculation of the $1 million threshold for being considered a financial institution under paragraph 149(1)(c). ... De minimis financial institution You are considered to be a de minimis financial institution if you meet the criteria in paragraphs 149(1)(b) or 149(1)(c), discussed below. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

If you were considered a resident of Quebec on December 31, 2011, worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $786.76 or less (if you were not considered a resident of Quebec on December 31, 2011) or $623.22 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2011 and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ...

De minimis financial institutions Under changes to the Excise Tax Act, certain types of interest income will be excluded from the calculation of the $1 million threshold for being considered a financial institution under paragraph 149(1)(c). ... De minimis financial institution You are considered to be a de minimis financial institution if you meet the criteria in paragraphs 149(1)(b) or 149(1)(c), discussed below. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

However, when a gift certificate is given as consideration for a supply of property or a service, the gift certificate is considered to be money. ... The golf course operators are considered to be supplying real property by way of lease or licence. ... Amounts considered to be held in trust, such as GST/HST collected, must not be used as an alternate means of cash flow for a business. ...

Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income. ... It is proposed that these new rules be considered to have come into effect on March 21, 2013. ... The TCP gains distribution is considered a taxable dividend to which withholding tax applies. ...

Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, and any amount considered a capital gain less any amount considered a capital loss from the disposal of property for income tax purposes. ... Fostering children is not considered to be a commercial activity for purposes of the GST/HST. ... The definition lists the types of items that are not considered to be a printed book. ...

If you were considered a resident of Quebec on December 31, 2011, worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $786.76 or less (if you were not considered a resident of Quebec on December 31, 2011) or $623.22 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2011 and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ...

If you were considered a resident of Quebec on December 31, 2011, worked outside Quebec, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $786.76 or less (if you were not considered a resident of Quebec on December 31, 2011) or $623.22 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2011 and had to complete Schedule 10 because you worked outside Quebec, do not use Form T2204. ...

Using the extreme value methodology, the tax gap for tax year 2011 was estimated to be $6.2 billion (before audit results are considered). ... For large corporations that are transparent and are considered low-risk, they can reasonably expect earlier tax certainty and reduced compliance burden. ... Tax years prior to 2011 were not considered to avoid the confounding effects of the 2008-2009 recession. ...