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A student is considered a full-time student when they regularly attend a college, university, or other educational institution that offers courses at a post‑secondary school level. ... Notes The student is not considered to be in full time attendance at a university outside of Canada if they are taking courses by correspondence (which includes courses where assignments are submitted electronically). ... An individual undertaking a post‑doctoral fellowship is not considered to be enrolled in a qualifying educational program. ...

All requests considered for review are processed on a first-in, first-out basis. ... If you want certain information or documents considered, it is your responsibility to provide it as part of your request. ... If it’s determined that your request was not properly considered, the Federal Court can’t replace the decision but it can refer the matter back to the CRA to be considered by a different decision maker. ...

Lump-sum payments An amount paid as one lump-sum will generally not be considered a support payment because it is not paid on a periodic basis. However, if periodic payments required by a court order or written agreement have fallen into arrears and one payment is made to bring these requirements up to date, that payment would be considered a support payment. ... The $3,500 lump-sum payment is considered a settlement amount paid by Jason to release him from his liability for the arrears and therefore, does not qualify as a support payment because it was not made in accordance with the original agreement. ...

Lump-sum payments An amount paid as one lump-sum will generally not be considered a support payment because it is not paid on a periodic basis. However, if periodic payments required by a court order or written agreement were overdue and one payment is made to bring them up to date, the lump-sum payment would be considered a support payment. Also, a lump-sum payment would be considered a support amount if it is paid under a court order clearly stating that retroactive support has to be paid for a specific period that happened before the court order. ...

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. ...

Topics Employee benefits Situations where you are not considered to have collected the GST/HST When and how to report the GST/HST you are considered to have collected How to calculate the amount of the GST/HST you are considered to have collected Input tax credits (ITCs) Property acquired before 1991 or from a non-registrant Do you have to remit GST/HST on employee taxable benefits? ...

Generally, if a benefit is taxable for income tax purposes, we consider you to have made a supply of a good or service to the employee If the property or service that gives rise to the taxable benefit is subject to GST/HST, you are considered to have collected the GST/HST on that benefit. However, there are situations where you will not be considered to have collected the GST/HST on taxable benefits given to employees. For more information on these situations, see Situations where you are not considered to have collected the GST/HST. ...

Topics Employee benefits Situations where you are not considered to have collected the GST/HST When and how to report the GST/HST you are considered to have collected How to calculate the amount of the GST/HST you are considered to have collected Input tax credits (ITCs) Property acquired before 1991 or from a non-registrant Do you have to remit GST/HST on employee taxable benefits? ...

If the property or service that gives rise to the taxable benefit is subject to GST/HST, you are considered to have collected the GST/HST on that benefit. However, there are situations where you will not be considered to have collected the GST/HST on taxable benefits given to employees. These situations can be found in the section titled Situations where you are not considered to have collected the GST/HST. ...

However, there are situations where you will not be considered to have collected this tax on benefits given to employees. ... Step 2 – For each taxable benefit, determine if there are situations where you are not considered to have collected the GST/HST. ... However, there may be circumstances where a meal benefit would not be considered taxable. ...