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As a result, the corporation is considered to have purchased an additional 20% of the property. ... As a result, the corporation is considered to have sold 50% of the property. ...

They are considered to be capital in nature where the training results in a lasting benefit to the taxpayer, i.e., where a new skill or qualification is acquired. ... A lasting benefit to the taxpayer is considered to occur where a new skill or qualification for a business is acquired. ... However, expenses incurred in connection with a full-time course of longer duration may, in certain circumstances, be considered reasonable. ...

They are considered to be capital in nature where the training results in a lasting benefit to the taxpayer, i.e., where a new skill or qualification is acquired. ... A lasting benefit to the taxpayer is considered to occur where a new skill or qualification for a business is acquired. ... However, expenses incurred in connection with a full-time course of longer duration may, in certain circumstances, be considered reasonable. ...

As a result of the change in use, you are considered to have purchased the property at that time and, because the purchase is taxable in this case, you are considered to have paid an amount of GST equal to the basic tax content of the property. ... As a result, the corporation is considered to have purchased an additional 20% of the property. ... As a result, the corporation is considered to have sold 50% of the property. ...

As a result, the corporation is considered to have purchased an additional 20% of the property. ... As a result, the corporation is considered to have sold 50% of the property. ...

The supply will be considered as having been made in the participating province in which the greatest proportion of the real property is situated. ... Services in relation to real property in Canada and outside Canada A supply of a service that relates to real property is considered to be made in Canada if the real property is situated in Canada, and is considered to be made outside Canada if the real property is situated outside Canada. As a result, where a supply of a service that relates to real property is made and the real property is both situated in Canada and outside of Canada, the proportion of the service that relates to the real property that is situated in Canada is considered to be made in Canada and the proportion of the service that relates to the real property that is situated outside Canada is considered to be made outside Canada. ...

However, under certain circumstances, you may also be considered a builder if you build and sell a single house. ... Answer You are considered to be a builder for GST/HST purposes. Consequently, you are considered to have made a taxable self-supply when you move into a house or when the construction of the house is substantially completed, whichever is later. ... Was I considered to have made a self-supply of the condo unit when I moved in? ...

However, under certain circumstances, you may also be considered a builder if you build and sell a single house. ... Answer You are considered to be a builder for GST/HST purposes. Consequently, you are considered to have made a taxable self-supply when you move into a house or when the construction of the house is substantially completed, whichever is later. ... Was I considered to have made a self-supply of the condo unit when I moved in? ...

Non-superficial losses In certain situations, when you dispose of capital property, the loss may not be considered a superficial loss. ... You are considered to have sold the property because you changed its use. ... The property is considered to have been sold because the owner died. The disposition results from the expiry of an option. ...

Non-superficial losses In certain situations, when you dispose of capital property, the loss may not be considered a superficial loss. ... You are considered to have sold the property because you changed its use. ... The property is considered to have been sold because the owner died. The disposition results from the expiry of an option. ...