Search - considered

A modular home may be considered to be a mobile home for GST/HST purposes. ...

However, specialized swimwear like wetsuits, is considered to be designed exclusively for sports or recreational activities and therefore, does not qualify for the rebate. ...

Nevertheless, there are some particular situations where the amount reported on line 108 may include the following: 100% ITCs for the GST/HST paid or payable on the charity’s purchases of, or improvements to, capital property or real property for use primarily (more than 50%) in the charity’s commercial activities, including the deemed GST/HST payable when capital property is brought into a participating province for use primarily in its commercial activities; any ITC for the GST/HST paid or payable on the charity’s acquisition of, or improvement to, real property based on the percentage of use of the real property in the charity’s commercial activities (must be more than 10%) and for which it filed Form GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply, that is effective the day the property is acquired; any ITC equal to the basic tax content of real property just before an election (Form GST26) filed by the charity takes effect to treat that property as a taxable supply and any ITC for the GST/HST considered paid on the deemed purchase of that property based on the percentage of use of the property in the charity’s commercial activities (must be more than 10%), where the election takes effect on a day other than the day the property was acquired by the charity or the day the charity becomes a registrant. ...

The imported product would, however, be considered spirits and subject to the relevant provisions and restrictions of the Act unless it is excluded from the definition of "spirits" (e.g., an approved formulation). ...

In this case, since 40% ($668 = 40% of $1,670) of the total sale was considered to be a bad debt, 40% of the ad valorem duty paid ($268) may be refunded. ...

The IILA specifies that any liquor, including wine, considered intoxicating by provincial law may be imported only by a board, commission, officer, or government agency legally authorized to sell intoxicating liquor. ...

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. ...

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. ...

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. ...

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