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Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, any amount considered a capital gain from the disposition of property for income tax purposes, and any other revenue of any kind; less any amount considered a capital loss from the disposition of property for income tax purposes. ...

To determine whether the GST or HST applies to a supply of non-residential real property situated in Ontario or B.C. where the supply is made by way of lease, the following must be considered: the lease interval; and when the consideration for the supply of the real property becomes due or is paid without having become due. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

To determine whether the HST applies at 13% or 15% to a lease payment for non-residential real property in Nova Scotia, the following must be considered: the lease interval; and when the consideration for the supply of the real property made by way of lease becomes due or is paid without having become due for that lease interval. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

In limited circumstances, a recreational unit may be considered a residential unit. ... Whether a particular recreational unit has the same permanent residential characteristics as a house – such that it is considered to be a residential unit, is affixed to the land in a permanent manner and is used as a place of residence – is determined on a case-by-case basis. ...

To determine whether the GST or HST applies to a supply of non-residential real property situated in P.E.I. where the supply is made by way of lease, the following must be considered: the lease interval; and when the consideration for the supply of the real property becomes due or is paid without having become due. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

The employment income earned in Canada which is reported under subparagraph 115(1)(a)(i) can be reduced by the deduction of expenses described under section 8 of the Act, such as travelling expenses under paragraphs 8(1)(f), (g) or (h), to the extent that they are reasonably considered applicable to such income. 7. ... As indicated in that bulletin, where such rental income is characterized as business income, it is considered to be from a permanent establishment in Canada. ...

On a T4A-RCA, box 17 shows the amount of distributions included in box 16 that is considered a retiring allowance and might be eligible for transfer. ... Payments from a PRPP are considered pension income. You can claim the pension income amount for these payments if you are: the PRPP member aged 65 years or older; or the spouse or common-law partner of a deceased PRPP member. ...

Payment compliance will now be considered in all strategies developed to address any area of non-compliance. ... In 2008-2009, we worked collaboratively with that department to ensure that our tax treaty priorities and jurisdictions of interest to the CRA from the perspective of enabling or enhancing information exchange in regard to tax matters were considered. ...

A file is considered to be “non-workable” if a court decision on it or a related file is pending; if the file is awaiting an opinion from Appeals at Headquarters; or sometimes for CPP/EI files, if a file has been referred to a specialized CPP/EI group in Appeals for an opinion. ... Some 42 potential factors have been identified, and 18 are being considered for a pilot test of income tax and GST workloads in the second half of 2002-2003. ...

The employment income earned in Canada which is reported under subparagraph 115(1)(a)(i) can be reduced by the deduction of expenses described under section 8 of the Act, such as travelling expenses under paragraphs 8(1)(f), (g) or (h), to the extent that they are reasonably considered applicable to such income. 7. ... As indicated in that bulletin, where such rental income is characterized as business income, it is considered to be from a permanent establishment in Canada. ...