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However, a non-resident director is not considered to be employed in Canada when they do not attend any meetings or performs any other functions in Canada. ... CPP Do not report these amounts in box 26: a) Remuneration paid to the employee: before and during the month the employee turned 18 after the month the employee turned 70 during the months the employee was considered to be disabled under the CPP or QPP after an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, with parts A, B, and C filled out before an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30 with parts A, B, and D filled out b) Amounts paid to the employee for employment, benefits, or other payments described in Chapter 2 of T4001, Employers’ Guide – Payroll Deductions and Remittances, where no CPP contributions had to be deducted c) Amounts for a clergy member’s residence from which you did not deduct CPP contributions (if the clergy member gets a tax deduction for the residence, CPP contributions are not required). ...

This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ... This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ...

This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ... This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ... Some of the criteria which should be considered in making this determination are set out in IT-322R. ...

Where the printer assumes responsibility for the shipping and handling of the qualifying books, the shipping and handling fees are considered to be part of the price of the books, even if they are invoiced as a separate item. ... Charges for other specific services such as graphic design or cataloguing related to the printing of a qualifying book may be eligible for the rebate if they are considered to be part of a single supply of the qualifying book. ...

Designated municipality – If a person is designated by the Minister of National Revenue to be a municipality for particular exempt municipal services that it supplies, the person is considered to be a municipality only for the purpose of the PSB rebate and only for those particular exempt municipal services. ... To be considered a qualifying NPO, at any time in a fiscal year, the NPO's or prescribed government organization's percentage of government funding for the fiscal year must be at least 40% of its total revenue. ...

Where two corporations are closely related to the same corporation under the provisions of subsection 128(1), they are considered closely related to each other. ... Based on the changes proposed in the Amendments to the GST/HST Legislation and Part I – Selected Listed Financial Institution Attribution Method (GST/HST) Regulations of the Draft Regulations Amending Various GST/HST Regulations published on January 28, 2011, a financial institution would generally be considered to be an SLFI throughout a reporting period in a fiscal year that ends in a particular taxation year of the financial institution if it is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) at any time during the particular taxation year, and the financial institution has a permanent establishment in a participating province and a permanent establishment in any other province, at any time during the taxation year. ...

For example, a holding company may be considered a financial institution under paragraph 149(1)(b) if it earns financial revenues such as dividends from an unrelated corporation for the previous taxation year to the extent that it meets the thresholds mentioned above. ... For the purpose of this de minimis test, penalties levied by a vendor for late payment of an account receivable generated in the normal course of the vendor's business would not be considered to be a fee for the provision of credit. ...

For example, a holding company may be considered a financial institution under paragraph 149(1)(b) if it earns financial revenues such as dividends from an unrelated corporation for the previous taxation year to the extent that it meets the thresholds mentioned above. ... For the purpose of this de minimis test, penalties levied by a vendor for late payment of an account receivable generated in the normal course of the vendor's business would not be considered to be a fee for the provision of credit. ...

Example 7 A non-registrant builder of new rental housing is deemed to have self-supplied the housing on September 1, 2013, at which time the GST and B.C. transition tax become payable (and are considered to have been collected) by the builder. As a non-registrant, the builder is considered to be a monthly filer, and is required to report the tax on a non-personalized GST/HST return for the reporting period September 1, 2013 to September 30, 2013. ...