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However, under restricted circumstances, rights to use real property supplied by way of licence or concession for a limited period could be included under Class 14 and thus not be considered as capital property for the purposes of the GST/HST. ... Real property that is inventory (e.g., property acquired or held for the purpose of sale in the course of a business or in an adventure or concern in the nature of trade) is not considered to be capital property. ... If the use in commercial activities is 10% or less, the registrant is ineligible for an ITC on the property as a result of section 141 which deems that if the property is used 90% or more in activities that are not commercial activities, then none of the use is considered to be in commercial activities. ...

As a final note, since direct sellers are the persons considered to be making the sale, they must ensure that they provide the proper documentary requirements. ... As such, the person is considered to have fallen under the small supplier's threshold of $30,000 since that date. ... The giving of a host gift would be considered a supply by way of sale of the property. ...

Section 252 of the ITA extends the meaning of these terms to encompass other individuals who might otherwise not be considered to fit the normal use of the term. ... As a result, the personal use of the passenger vehicle by an employee or shareholder, or a person related to the employee or shareholder, is not considered to be use in the registrant's commercial activities. ... As a general rule, a person is considered a large business if the person is a registrant and the person has a threshold amount for the recapture of input tax credits (RITCs) of more than $10 million in their last fiscal year that ended before the recapture period, or the person is one of the following financial institutions, or a person that is related to one of the following financial institutions: a bank; a credit union; a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; an insurer or any other person whose principal business is providing insurance under insurance policies; a segregated fund of an insurer, an investment plan or the person is the Canada Deposit Insurance Corporation. ...

Information on when supplies are considered to be made in a participating province is available in paragraphs 73 to 80. ... Furthermore, where, upon payment or forgiveness of the debt or performance of the obligation, the property, or interest in it, is restored to the original owner such transfer is also not considered to be a supply. ... An insurer who makes a supply of property that has been transferred to the insurer in the course of settling an insurance claim is considered, except where the supply is an exempt supply, to have made, at that time, a supply in the course of commercial activities. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... Also, you may be able to jointly elect with your spouse or common-law partner to split your RRSP annuity payments that you reported on line 129, if you meet all of the following conditions: you were 65 years of age or older on December 31, 2008, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31, 2008 (or were considered a resident of Canada on the date of death); and you and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law relationship, living separate and apart from each other at the end of the year, and for a period of 90 days commencing in the year. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... Also, you may be able to jointly elect with your spouse or common-law partner to split RRSP annuity payments that you reported on line 129 if you meet all of the following conditions: you were 65 years of age or older on December 31, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31 (or were considered a resident of Canada on the date of death); and you were not, because of a breakdown in marriage or common-law partnership, living separate and apart from each other at the end of the year, and for a period of 90 days that started in the year. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... You may be able to jointly elect with your spouse or common-law partner to split your RRSP annuity payments that you reported on line 129, if you meet all of the following conditions: you were 65 years of age or older on December 31, 2010, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31, 2010 (or were considered residents of Canada on the date of death); and you and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law relationship, living separate and apart from each other at the end of the year, and for a period of 90 days commencing in the year. ...

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... Also, you may be able to jointly elect with your spouse or common-law partner to split your RRSP annuity payments that you reported on line 129, if you meet all of the following conditions: you were 65 years of age or older on December 31, 2009, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31, 2009 (or were considered residents of Canada on the date of death); and you and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law relationship, living separate and apart from each other at the end of the year, and for a period of 90 days commencing in the year. ...

This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... Note If you are a specified employee and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...

This deemed dividend is subject to the tax on split income and is considered to be an other than eligible dividend for the purposes of the dividend tax credit. ... Note Under proposed changes, if you are a specified employee, and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...