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Current CRA website

T4A slip: Statement of Pension, Retirement, Annuity, and Other Income

See line 11500 if you received other pensions or superannuation and line 13000 if this amount is considered other income not reported anywhere else. ...
Current CRA website

Information for organizations providing prescribed programs of physical activity

In addition to obviously strenuous games like hockey and soccer, activities such as golf lessons, horse-back riding, sailing and bowling (as well as others that require a similar level of physical activity) are considered to be eligible for the credit. ...
Current CRA website

Meaning of the Phrase "Where a Particular Property or Service is Supplied Together with any Other Property or Service"

The context of the transaction as a whole indicates that the main objective of the non-profit organization may be considered to supply the ticket providing the right to attend the amateur performance and not to supply the bus ticket. 6. ...
Current CRA website

The meaning of "manufacture and assembly of which is completed or substantially completed" in the definition of "mobile home"

In order to be considered within the Department's interpretation of the definition of "mobile home", multi-section mobile/modular homes are to consist of three-dimensional modules with three walls and a roof/ceiling. ...
Current CRA website

Rebate for Specially-equipped Vehicles for Persons With Disabilities

The vehicle is also considered to be a qualifying motor vehicle for purposes of obtaining a rebate if the vehicle is purchased outside Canada or a participating province and the vehicle is subsequently imported or brought into a participating province. ...
Current CRA website

Deducting Canada Pension Plan contributions, and employment insurance premiums - Segment 6

Subject matter expert: An employer has to deduct CPP or QPP contributions, up to a yearly maximum, from an employee's pensionable earnings if that employee is not considered disabled under the CPP or the QPP and is 18 to 70 years old, even if the employee receives a CPP or QPP retirement pension. ...
Archived CRA website

ARCHIVED - Non-Resident Beneficiaries of Trusts

Proposals contained in the Notices of Ways and Means Motions of May 9 and May 23, 1985 are not considered in this release. ...
Archived CRA website

ARCHIVED - Income Tax Interpretation Bulletin

Paragraph 88(2)(b) provides that for the purpose of an election to pay (a) a capital dividend under subsection 83(2), (b) a capital gains dividend of a non-resident-owned investment corporation under subsection 133(7.1), or (c) after June 28, 1982 and before May 24, 1985, a life insurance capital dividend under subsection 83(2.1), as it read for that period, portions of the winding-up dividend are considered to be separate dividends. ...
Current CRA website

Introducing the GST/HST - Segment 5

Subject matter expert: A main factor in determining if you are no longer considered a small supplier is whether you have exceeded the small supplier threshold The small supplier threshold is $30,000 in worldwide taxable supplies made by you and persons associated with you in a single calendar quarter or in four consecutive calendar quarters. ...
Current CRA website

Registered Plans Directorate Newsletter, no. 95-6R April 26, 2002

Specimens No Longer Being Marketed If you are no longer marketing a particular specimen but some registered pension plans still conform to it, the specimen is considered to be active. ...

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