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Note If you have a BN for the purpose of claiming a rebate only, you are not considered to be a GST/HST registrant. ... If you have a business number for the purpose of claiming a rebate only, you are not considered to be a GST/HST registrant. ... The CRA uses this form to establish that your NPO received the required amount of government funding to be considered a qualifying NPO. ...

Please note that an excess cheque is not considered paid until it is cashed. ...

. ¶1.35 is added to clarify that obtaining an authorized certificate does not ensure that a student will be considered to be a qualifying student. ...

Generally, a person is considered to be a Connected person if the person: owns, directly or indirectly, at least 10 per cent of the issued shares of any class of the capital stock of the employer or of a corporation related to the employer; does not deal at arm's length with the employer; or is a specified shareholder of the employer by virtue of paragraph (d) of the definition "specified shareholder" in subsection 248(1) of the Income Tax Act (the Act). [8500(3)] Defined benefit limit For years before 1995, the defined benefit limit is $1,722.22. ...

Subsection 104(19) permits such a designation by a trust that was resident in Canada throughout a taxation year to the extent that the taxable dividends received by it in the year may reasonably be considered under the circumstances (including terms and conditions of the trust arrangement) to have been included in the income of a beneficiary for the year. ...

Following an initial investigation, the Department will inform, in writing, directors who may be liable that an assessment under section 227.1 of the ITA or section 323 of the ETA, or both, is being considered. 20. ...

Since a partnership is considered to be a separate person, it may be required to register for and collect GST/HST if it provide taxable supplies in Canada. ...

Valuation for derivatives – A derivative that provides rights to a corporation and is held on income account is considered to be inventory property, and the corporation could therefore choose to value it at the lower of its cost and its fair market value at the end of the year (inventory valuation rules). ...

Under the Regulation 105 BTS Waiver Guidelines, it could be determined that: the applicant's stay in Canada is less than 180 days under the current contract; and the services are not considered repetitive. ...

The FNGST applies to the lease payments because the student is considered to ordinarily be residing on the land of a First Nation where the FNGST applies. ...