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Old website (cra-arc.gc.ca)
Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island
As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... If the self-supply takes place after March 2013, the person would be considered to have paid and collected the HST at 14% on the self-supply. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on May 1, 2013. ...
Current CRA website
Harmonized Sales Tax: Information for Landlords of New Rental Housing
If the self-supply takes place before July 2010, the builder-landlord is considered to have paid and collected the GST at 5% on the self-supply. ... As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on August 1, 2010. ...
Scraped CRA Website
Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island
As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... If the self-supply takes place after March 2013, the person would be considered to have paid and collected the HST at 14% on the self-supply. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on May 1, 2013. ...
Current CRA website
Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island
As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... If the self-supply takes place after March 2013, the person would be considered to have paid and collected the HST at 14% on the self-supply. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on May 1, 2013. ...
Current CRA website
Harmonized Sales Tax: Information for Landlords of New Rental Housing
If the self-supply takes place before July 2010, the builder-landlord is considered to have paid and collected the GST at 5% on the self-supply. ... As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on August 1, 2010. ...
Old website (cra-arc.gc.ca)
Interpretation of Commercial Service
A direct relationship would not be considered to exist between the administrative services provided by ImportCo and the construction equipment. The construction equipment would not be considered to be for use, consumption or supply in the course of ImportCo commercial activities. ... A functional relationship would be considered to exist between the packaging service and the catalogues. ...
Old website (cra-arc.gc.ca)
Bare Trusts, Nominee Corporations and Joint Ventures
In order to be an operator of a joint venture for purposes of the election, a registrant must first be considered a participant in the joint venture. ... For purposes of the section 273 joint venture election, a "bare trust" which is a bare trust at law cannot be considered the operator of a joint venture. ... Generally, an agent is considered to be an extension of the principal and makes or acquires supplies on behalf of the principal who for GST/HST purposes is considered to have made or acquired the supplies. ...
Scraped CRA Website
Interpretation of Commercial Service
A direct relationship would not be considered to exist between the administrative services provided by ImportCo and the construction equipment. The construction equipment would not be considered to be for use, consumption or supply in the course of ImportCo commercial activities. ... A functional relationship would be considered to exist between the packaging service and the catalogues. ...
Current CRA website
Interpretation of Commercial Service
A direct relationship would not be considered to exist between the administrative services provided by ImportCo and the construction equipment. The construction equipment would not be considered to be for use, consumption or supply in the course of ImportCo commercial activities. ... A functional relationship would be considered to exist between the packaging service and the catalogues. ...
Current CRA website
Who was eligible to apply
You were a resident of Canada in 2022 for tax purposes Determine if you were a resident of Canada for tax purposes You were not eligible for this one-time payment if you were considered a non-resident of Canada in 2022. ... In 2021, you had an adjusted family net income of: $35,000 or less for families $20,000 or less for individuals What was considered a family or individual Individual If none of the criteria for family (shown below) applied to you, then you were considered an individual. If you separated on or before December 1, 2022 due to a breakdown in your relationship: you would have been considered an individual if you waited 90 days after your separation began before you applied you would have been considered a family if you applied before 90 days had passed after your separation began Family You were considered a family if any of the following applied: you were married or living common-law and you had not been separated because of a breakdown of your marriage or common-law partnership, for a period of at least 90 days on December 1, 2022 you were receiving the Canada Child Benefit (CCB) for a child under 18 years of age on December 1, 2022 you claimed a deduction under line 30400 of your 2021 income tax return for any of the following: your parent or grandparent your child, grandchild, or sibling under 18 years of age your child, grandchild, or sibling 18 years of age or older with impairment in physical or mental functions If none of the criteria for family applied to you, then you were considered an individual. ...