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Taxpayers can request an advance income tax or GST/HST ruling for a technical interpretation that relates to a specific transaction considered. ...

Update information about the waste management programs in the CRA facilities that were considered non-priority for waste management during SD Strategy 2004-2007. √ 3. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

A partnership is considered to have made an election to use the elective method if each partner of the partnership files an income tax return for a particular transition year with a clear statement to the effect that the elective method has been chosen. 12. ...

LEGISLATIVE REFERENCES Excise Tax Act- sections 127, 237, 239, 243, 244 to 251 subsections 123(1), 238(1) and 280(2) Income Tax Act- subsections 256(1) to 256(6) TABLE OF CONTENTS Definitions General The GST Fiscal Year Reporting Periods Instalment Base Calculation for Annual Filers Transitional Instalment Base Calculation Accounting Periods Registrants with Separate Filing Branches DEFINITIONS The following definitions have either been taken from the Excise Tax Act (as amended by Bill C-62) or represent departmental interpretations or terms relevant to the administration of that Act: "Act" means the Excise Tax Act as it is to be amended by Bill C-62; "associated persons" persons are considered to be associated in the following circumstances: a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act; a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others; a person is associated with: a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust; and a person is associated with another person if each of them is associated with the same third person; "calendar quarter" means a period of three months beginning on the first day of January, April, July or October in each calendar year; "consideration" means money, property, a service, or anything else which induces a supplier to make the supply; "Department" means the Department of National Revenue, Customs andExcise; "exempt supply" means a supply included in Schedule V to the Excise Tax Act; "financial institution", at any time, means a person who is at that time a financial institution under section 149 of the Excise Tax Act; "fiscal month" of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal month of the person; "fiscal quarter" of a person means a period that is determined under section 243 of the Excise Tax Act to be the fiscal quarterof the person; "fiscal year" of a person means (a) where the person has made an election under section 244 of the Excise Tax Act that is in effect, the period that the person elected to be the fiscal year of the person; and (b) in all other cases, the taxation year of the person; "listed financial institution" means a person referred to in paragraph 149(1)(a) of the Excise Tax Act. ...

A charity or public institution will be considered to be a small supplier: in its first fiscal year; in its second fiscal year if its gross revenue for its first fiscal year was $250,000 or less; or if it has been in existence for more than two years, its gross revenue in either of its previous two fiscal years was $250,000 or less. 9. ...

After registration ceases, any property is considered to be for non-commercial use. ...

When an extension is granted, the objection is considered to have been filed on the day the CRA mailed its decision notice. ...

If your financial statements are not included, your return is considered incomplete. ...

All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...