Search - considered

A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...

A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...

A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...

Some change requests are considered complex and will take longer to process. ...

It should be noted that late filed returns are not considered to fall within normal circumstances and is usually representative of tax filers who have not met their obligations under the ITA. ... The CRA will monitor the success of this new tool and determine if further enhancements, such as letters, should also be considered. ...

For the purposes of section 12 of Part III of Schedule V, such spaces are considered to be cafeterias. ... Cards issued by a university or public college to students for a qualifying meal plan are not considered to be gift cards, as set out in GST/HST Policy Statement P‑202, Gift Certificates. ...

SCC decision In its judgment, the SCC looked at the scheme and structure of the Act and considered the relevant jurisprudence. ... GST/HST forms GST20- Election for GST/HST Reporting Period GST20-1- Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST111- Financial Institution GST/HST Annual Information Return GST191- GST/HST New Housing Rebate Application for Owner-Built Houses RC79- Deposit Advice RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada RC4611- Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612- Application to Not be Considered a Selected Listed Financial Institution RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice273- GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice274- For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services Notice275- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST guide RC4210- GST/HST Credit Including related provincial credits and benefits For the period from July 2012 to June 2013 GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) B-103- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST memoranda 9-3- Allowances 9-4- Reimbursements Excise duty forms B60- Excise Duty Entry E110- Description of Premises to Accompany Application for Licence Excise duty notices EDN31- Amendment to the Importation of Intoxicating Liquors Act EDN32- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 Excise duty memoranda EDM10-1-7- Completing an Excise Duty Return- Spirits Licensee (revised) Softwood lumber products export charge notices SWLN5- Certification of Independent Remanufacturers (revised) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at GST/HST technical information, at Excise taxes and other levies technical information, and at Excise duties technical information. ...

The cumulative effect of 2 or more impairments may also be considered if, together, their effect is as severe as having a marked restriction in one category. ... Part B of the digital application form will be considered invalid if submitted by anyone other than a medical practitioner. ...

. ¶2.15.2 has been added to reflect the position that being required to consume a particular meal replacement product would be more akin to a dietary restriction or regime and would not be considered therapy as contemplated by paragraph 118.3(1)(a.1), except in the case of therapies that are described in new paragraph 118.3(1.1)(b). ¶2.15.3 has been added to reflect new subsection 118.3(1.2), which was added by S.C. 2022 (formerly Bill C-19), c.10, s.6(3.1), applicable to the 2021 and subsequent tax years in respect of T2201 Disability Tax Credit Certificates that are filed with the Minister after June 23, 2022. ¶2.16 has been updated to add the phrase “or diagnosed with type 1 diabetes mellitus” after the term “blind,” to reflect the deeming provision for type 1 diabetes. ¶2.30 and ¶2.31 have been updated to clarify the meaning of the term supporting individual. ... Although consideration should be given to the availability and quantum of support provided, a person is generally considered to be dependent on someone if the individual has actually supplied necessary maintenance...” ¶2.31.1 has been added to provide guidelines on whether dependency can be said to exist between an individual and an eligible person with a disability. ...

You would still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart for reasons such as: work studies health problems Note Generally, you are not considered separated if your spouse or common-law partner is incarcerated or does not live in Canada, as long as there is no breakdown in your relationship. ...