Search - considered
Results 4161 - 4170 of 4381 for considered
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.20 -- summary under Builder
On the assignment, the purchaser would be considered to be transferring an interest in a residential complex. ...
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.20 -- summary under Real Property
X would be considered to be making a sale of the interest in the residential complex. ...
Administrative Policy summary
13 December 2017 Interpretation 187306 -- summary under Subsection 169(1)
. … Accordingly, property leased from a lessor is generally not considered to have been acquired for income tax purposes and, as such, is not treated as capital property for purposes of the ITA or, by extension, the ETA. ...
Administrative Policy summary
June 27, 2000 Interpretation 25236 -- summary under Section 2
V provided A is not considered to be a “builder,” which would be the case “if A entered into the PA with the primary intention of reselling the Condominium (or an interest thereof) in the course of a business or an adventure or concern in the nature of trade.” ...
Administrative Policy summary
16 May 2018 IFA Finance Roundtable, Q.9 -- summary under Subsection 15(2.11)
Finance indicated that it has not had time to really consider this issue, and that there may be broader issues to be considered with respect to these structures. ...
Administrative Policy summary
20 February 2019 Ruling 196070 -- summary under Recipient
CRA considered that all of these items fell within the listed s. 135 items other that the exhibition booth, which was assimilated under the single supply doctrine to a non-supply under s. 135. ...
Administrative Policy summary
GST/HST Memorandum 28-3 [28.3] Passenger Transportation Services July 2019 -- summary under Taxi Business
A person is considered to be making such supplies once the person starts providing commercial ride-sharing services, including commercial carpool services. ...
Administrative Policy summary
28 February 2019 CBA Roundtable, Q.23 -- summary under Subsection 273(1)
CRA responded We are currently reviewing the extent to which the Medallion decision would affect our position with respect to the issue of who can be considered to be a participant in a joint venture for purposes of section 273 of the ETA, and this includes taking into consideration the issue described in the question. ...
Administrative Policy summary
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019 -- summary under Subparagraph (a)(vi)
Freelance journalists are generally not considered to be employees of an organization, but would be self-employed contractors. ...
Administrative Policy summary
Actuarial Bulletin No. 4 - Draft Bulletin for Industry Consultation "Reasonable Methods to Apportion Assets and Actuarial Liabilities" 8 January 2020 -- summary under Subsection 147.2(8)
Amalgamated corporations and subsidiaries that are merged into their parent corporation are also considered predecessor employers for purposes of the registered pension plan rules. ...