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It does not include: owner-built houses, duplexes, apartment buildings, mobile homes, or floating homes; and housing units in respect of which a builder is considered to have made a self-supply. ... Since it is a grandparented sale, the builder is also considered to have collected $6,000 ($300,000 × 2%) as a transitional tax adjustment. ...

If the health spending account or allowance does not cover dental services or include dental insurance, it is not considered providing access to dental services and you can fill out box 45 using code 1. ... Benefits and earnings taxable only in Quebec Certain taxable benefits and earnings are considered by Revenu Québec to be pensionable earnings for employees working in Quebec. ... This is considered a qualifying medical expense which the recipient may claim as a medical expense tax credit on their income tax and benefit return. ...

The information about a representative on Form AUT-01 is considered taxpayer information of the authorizing or consenting party and is not considered taxpayer information of the representative. ... Some rare examples of when GST/HST might be considered included in the unreported business income per net worth: The source shown is a taxi business, where all rates and receipts are considered GST/HST inclusive. ... The taxpayer may have written off material amounts considered uncollectible. ...

The reference in ¶ 3(a) to "total depreciation allowed" is considered to be a reference to the amount of CCA actually deducted and allowed in computing the taxpayer's income. ... A property that is used in both the part of a business carried on wholly in Canada and the part carried on wholly in another country, such as could be the case for transportation equipment, will normally not be considered to be property to which subsection 13(9) applies. ¶ 16. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

This is the amount at line F of your Form T1139 for each business; B is the lesser of: the total amount included in A above that is considered to be a taxable capital gain for the purpose of the capital gains deduction; and your total capital gains deduction deducted for 2016. ... In this case, to calculate the additional business income to enter at line G, it is the lesser of: any amount you designate as your additional business income; and the amount determined by the following formula: (V − X) × Y ÷ Z, where: V is your net business income for the fiscal period ending in 2017 (see note below); X is the lesser of: the total amount included in V above that is considered to be a taxable capital gain for the purpose of the capital gains deduction; and your total capital gains deduction deducted for 2017; Y is the number of days you carry on the business in 2016 that are in the fiscal period ending in 2017; and Z is the number of days you carry on the business that are in the fiscal period ending in 2017. ... This is the amount at line F; R is the lesser of: the total amount included in Q above that is considered to be a taxable capital gain for the purpose of the capital gains deduction; and the total capital gains deduction deducted for 2016; S is the number of days the business is carried on after the end of the 2016 fiscal period, up to and including the date of death; and T is the number of days the business is carried on that are in the regular fiscal period(s) ending in 2016. ...

Ontario [2017-03-14 Regulation 77/17] Ontario film and television tax credit – Effective March 14, 2017, assistance that is a payment from the 2015 Ontario Production Services and Computer Animation and Special Effects Transitional Fund ("Transitional Grant") to a qualifying corporation is not considered as government assistance. ... Ontario production services tax credit – Effective March 14, 2017, assistance that is a payment from the 2015 Ontario Production Services and Computer Animation and Special Effects Transitional Fund ("Transitional Grant") to a qualifying corporation is not considered as government assistance. ... Valuation for derivatives A derivative that provides rights to a corporation and is held on income account is considered to be inventory property, and the corporation could therefore choose to value it at the lower of its cost and its fair market value at the end of the year (inventory valuation rules). ...

Pursuant to section 143, the CRA may impose any conditions or restrictions that may be considered necessary in respect of the making, importation, packaging, use or sale of an approved formulation or in respect of any other dealing with an approved formulation. ... Research and development is not considered to be analysis. Alcohol is considered to be used for analysis when it is used: for determining the volume and absolute ethyl alcohol content of the alcohol; for analytical and chemical testing; or for quality control purposes. 51. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

The meaning of a tour package under the Act could result in a single supply that is a combination of two or more services, or of property and services, being considered a tour package for GST/HST purposes even though the package may not fit the common perception of a tour package. ... The nature and purpose of a package being sold has to be considered in order to determine whether it is a tour package or something else. For example, if the overall purpose of a package is to provide a specialized service, it is not considered to be a tour package for GST/HST purposes. ...

The process through which your rights are protected varies depending on the right(s) being considered. ... If you feel your concerns have still not been fully considered after this first contact, you can file a complaint with the CRA Service Complaints Program. ...