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[Pursuant to the Notice of Ways and Means Motion tabled on March 27, 1991, when a registrant makes available at any time to an employee or shareholder property or a service and an amount in respect of the property or service is required to be included by reason of paragraph 6(1)(a) or (e) or subsection 15(1) of the Income Tax Act, and the supply of the benefit is in respect of a taxable supply, the supply of the benefit is considered to be part of the registrant's commercial activities and the registrant is considered to have collected the GST in respect of the supply.] 21. For the purposes of determining whether a registrant is entitled to claim an ITC in respect of the GST paid on the acquisition of property or a service, which is supplied to an individual as a taxable benefit that is required to be included in income by reason of paragraph 6(1)(a) or (e) or subsection 15(1) of the Income Tax Act, and for the purposes of determining whether there has been a change in use, the portion of the total intended use of the property or service which gives rise to a taxable benefit is considered to be used in the registrant's commercial activities. ... Where a registrant provides an aircraft, either owned or leased, for personal use by an employee or shareholder, at less than reasonable charge and the employee or shareholder is considered to have derived a benefit pursuant to paragraph 6(1)(a) or subsection 15(1) of the Income Tax Act, this benefit amount is subject to the GST under section 173 of the Act. 29. ...

“Consumption” is not defined in the Act but is generally considered to be the act or instance of consuming or the process of being consumed. ... “Use” is not defined in the Act but is generally considered to be the act or practice of using or employing something. ... For purposes of paragraph 1(d) of Part V of Schedule VI, processing property is generally considered to refer to a technique of preparation, handling, or other activity which causes a physical or chemical change in the property other than natural growth. ...

Public service bodies such as municipalities, hospital authorities, universities, public colleges, school authorities, charities, and non-profit organizations are not considered large businesses. The following government entities are also not considered large businesses: an entity of the government of Canada that is not listed in Schedule I of the Federal Provincial Fiscal Arrangements Act, a department (as defined in section 2 of the Financial Administration Act), or an entity of the government of a province, that is eligible, pursuant to a provision of a sales tax harmonization agreement with that province, for a rebate of the GST/HST. ... Business Number 1234567898RT0001 Reporting period From: 2018-07-01 To: 2018-07-31 Gross ITCs and adjustments (before recapture) (Line 1400) $ Calculation of ITC Recapture Gross RITCs (Line 1401) Net RITCs (Line 1402) Ontario $ × 0% = $ Ontario $ × 25% = $ Ontario $ × 50% = $ Prince Edward Island $ × 75% = $ Prince Edward Island $ × 100% = $ Total Net RITCs = $ RITC adjustment in respect of a qualifying motor vehicle – Line 1403 Ontario $ Prince Edward Island $ Total ITCs and adjustments (Line 108) $ Footnotes Footnote 1 In certain circumstances, an amount is considered to be an RITC, even though no provincial part of the HST is payable on the taxable supply of the specified property or service. ...

In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... You may also have a gain or a loss if you are considered to have disposed of property (see the definition of Deemed disposition on Schedule 3). ... Certain scholarships, bursaries, and artists’ project grants are not taxable, such as: elementary and secondary school scholarships and bursaries post-secondary school scholarships, fellowships, and bursaries received in 2019 are not taxable if you are considered a full-time qualifying student for 2018, 2019, or 2020 For more information, go to Students or see Guide P105, Students and Income Tax, and Income Tax Folio S1 F2 C3, Scholarships, Research Grants and Other Education Assistance. ...

However, when such a disclaimer or assignment would achieve the same effect as a simple disclaimer without any assignment, a disclaimer is considered to have been made for the purposes of subsection 70(6). ... This provision explains the circumstances under which a trust shall be considered to be created by a taxpayer's will for purposes of the Act. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Note that amounts included under paragraph 6(1)(f) of the Act (benefits under employer-funded sickness or accident insurance plans, disability insurance plans or income maintenance insurance plans) are considered “compensation” under (a) above since they have to be included in calculating the beneficiary's employment income. ... If a non-vested amount is paid to the beneficiary or if vesting continues after employment ceases, the beneficiary will not be considered to have lost all entitlement to benefits. ... A taxpayer is considered to have received a benefit from a DPSP if property of a trust governed by a DPSP or a revoked plan is disposed of to the taxpayer at a price that is less than the fair market value at the time of the transaction, or if property is acquired from the taxpayer at a price that is more than the fair market value at the time of the transaction. ...

Under proposed changes, if you were considered a resident of Quebec on December 31, 2011, and contributed more than you had to (see line 312), enter the difference on line 450. ... For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ...

Under proposed changes, if you were considered a resident of Quebec on December 31, 2012, and contributed more than you had to (see line 312), enter the difference on line 450. ... For example, a request made in 2013 must relate to the 2003 or a later tax year to be considered. ...

Note that amounts included under paragraph 6(1)(f) of the Act (benefits under employer-funded sickness or accident insurance plans, disability insurance plans or income maintenance insurance plans) are considered “compensation” under (a) above since they have to be included in calculating the beneficiary's employment income. ... If a non-vested amount is paid to the beneficiary or if vesting continues after employment ceases, the beneficiary will not be considered to have lost all entitlement to benefits. ... A taxpayer is considered to have received a benefit from a DPSP if property of a trust governed by a DPSP or a revoked plan is disposed of to the taxpayer at a price that is less than the fair market value at the time of the transaction, or if property is acquired from the taxpayer at a price that is more than the fair market value at the time of the transaction. ...

The subsection 148.1(1) definition of "eligible funeral arrangement" provides that the following payments (other than any portion of those payments that are contributed to a cemetery care trust-- see ¶ 5(c) above) are considered to be made under a separate arrangement that is not an EFA: (a) any payment made as consideration for the immediate acquisition of a right to burial in or on property that is set apart or used as a place for the burial of human remains; or (b) any payment made as consideration for the immediate acquisition of any interest in a building or structure for the permanent placement of human remains. ... For purposes of section 125, income earned under an EFA that is included in the income of a qualifying person that is a corporation is considered to be income from an "active business carried on by a corporation" within the meaning of that term as defined in subsection 125(7). ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...