Search - considered

Also get and complete Form T1248, Information About Your Residency Status – Schedule D If you are not considered to be a factual resident of Canada, and on December 31, 2020, you lived outside Canada and were a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agency program, you may be considered a deemed resident of Canada. ... This may also apply to your spouse or common-law partner, dependent children and other family members If you stayed in Canada for 183 days or more in 2020, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country, you will be considered a deemed resident of Canada. Use the tax package for non-residents and deemed residents of Canada If, throughout 2020, you did not have significant residential ties with Canada and neither of the 2 previous situations apply to you, you may be considered a non-resident of Canada for tax purposes. ...

Organization B has entered into an agreement with University C, which is considered to be a university pursuant to the ETA, to purchase certain educational services from University C. ... University E is considered to be a university pursuant to the ETA. Organization D is not owned or controlled by University E. ... University U is considered to be a university pursuant to the ETA. The incorporating documents of Organization R provide that upon dissolution any property shall be conveyed to University U. ...

Organization B has entered into an agreement with University C, which is considered to be a university pursuant to the ETA, to purchase certain educational services from University C. ... University E is considered to be a university pursuant to the ETA. Organization D is not owned or controlled by University E. ... University U is considered to be a university pursuant to the ETA. The incorporating documents of Organization R provide that upon dissolution any property shall be conveyed to University U. ...

Specific-purpose and third-party payments Answer a few questions to find out if the specific-purpose payments made are considered support payments. ... Third-party payments that the recipient can use as he or she sees fit are considered support payments only if they meet conditions 1, 2, 3 and 4 outlined in What are support payments?. ... The monthly amount of $600 paid directly to the landlord and the monthly amount of $300 payable to Alex are considered support payments because he can use the money as he sees fit. ...

If you resided outside Canada on December 31, 2016, but kept significant residential ties with Canada, you may be considered a factual resident of Canada. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2016, you did not establish significant residential ties with Canada, and under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ...

Let’s look at a few types of payments to find out if they’re considered retiring allowances. ... The next two slides list various types of payments that are not considered retiring allowances. ... Slide 22 Amounts paid as a retiring allowance are not considered pensionable or insurable income because they are not considered employment income. ...

Registered retirement savings plans (RRSPs) Contributions you make to an employee's RRSP and RRSP administration fees that you pay for your employee are considered to be a taxable benefit to the employee. ... Administration fees that you pay directly for an employee's are considered taxable and pensionable. ... These are considered a non-cash benefit, so they are not insurable. Do not deduct EI premiums. ...

If the benefit is not taxable, you are not considered to have collected the GST/HST on the benefit. ... Step 3 If you are considered to have collected the GST/HST on a taxable benefit, you have to calculate the amount of the GST/HST due. See How to calculate the amount of the GST/HST you are considered to have collected. ...

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. ...

Step 2 For each taxable benefit, determine whether any of the situations where you are not considered to have collected the GST/HST applies. ... Step 3 If you are considered to have collected the GST/HST on a taxable benefit, you have to calculate the amount of the GST/HST due. For more information, see How to calculate the amount of the GST/HST you are considered to have collected. ...