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The term factual resident means that, although you left Canada, you are still considered to be a resident of Canada for income tax purposes. ... Generally, you are considered to be an emigrant in the year that you sever your ties with Canada. For all following years, you will be considered a non-resident of Canada. ...

Your employee is considered to be disabled under the CPP An employee who is considered to be disabled under the CPP does not have to contribute to the CPP. ... When prorating, use the number of months up to and including the month the employee was considered to be disabled. Note If the employee is no longer considered disabled under the CPP, start deducting CPP contributions on the first pay dated in the month after the employee is no longer considered disabled. ...

Your employee is considered to be disabled under the CPP An employee who is considered to be disabled under the CPP does not have to contribute to the CPP. ... When prorating, use the number of months up to and including the month the employee was considered to be disabled. Note If the employee is no longer considered disabled under the CPP, start deducting CPP contributions on the first pay dated in the month after the employee is no longer considered disabled. ...

Products considered fertilizer under the Fertilizers Act Any product that meets the requirements to be considered a fertilizer under the Fertilizers Act is considered to meet all the requirements noted above and is zero-rated. ... Provided one of the uses is considered to be agricultural use, the pesticide will be considered to meet this criterion. ... Product B is considered to have an agricultural use. Product B is zero-rated. ...

Products considered fertilizer under the Fertilizers Act Any product that meets the requirements to be considered a fertilizer under the Fertilizers Act is considered to meet all the requirements noted above and is zero-rated. ... Provided one of the uses is considered to be agricultural use, the pesticide will be considered to meet this criterion. ... Product B is considered to have an agricultural use. Product B is zero-rated. ...

Products considered fertilizer under the Fertilizers Act Any product that meets the requirements to be considered a fertilizer under the Fertilizers Act is considered to meet all the requirements noted above and is zero-rated. ... Provided one of the uses is considered to be agricultural use, the pesticide will be considered to meet this criterion. ... Product B is considered to have an agricultural use. Product B is zero-rated. ...

Are you considered a non-resident? You may be considered a non-resident for tax purposes if you: normally, customarily, or routinely live in another country and are not considered a resident of Canada; or do not have residential ties in Canada; and one of the following situations applies: you live outside Canada throughout the tax year; or you stay in Canada for less than 183 days in the tax year. Even if you no longer live in Canada, you may have residential ties in Canada that are sufficient for you to be considered a factual or deemed resident of Canada. ... Non-residents of Canada If you become a non-resident of Canada, or are considered to be a non-resident for income tax purposes: you will be allowed to keep your TFSA and you will not be taxed in Canada on any earnings in the account or on withdrawals from it; no TFSA contribution room will accrue for any year throughout which you are a non-resident of Canada; and any withdrawals made during the period that you were a non-resident will be added back to your TFSA contribution room in the following year, but will only be available if you re-establish your Canadian residency status for tax purposes. ...

However, where there is physical or functional integration of infrastructure and equipment among multiple sites, it may be considered to be a single clean hydrogen project. Significant expansion of capacity If an existing clean hydrogen project that has commenced commercial operations undergoes a significant expansion of its capacity, it could be considered to be a new clean hydrogen project. For example, the addition of a new hydrogen production line could be considered to be a new clean hydrogen project. ...

Invalid requests The following requests cannot be considered for relief under the Taxpayer Relief Provisions: On this page General Requests for penalties and interest that cannot be considered Late, amended, or revoked elections related to the goods and services tax/harmonized sales tax (GST/HST) Refunds or adjustments beyond the three-year period General We cannot consider a request to: cancel or waive properly assessed tax dispute a Notice of Assessment or Notice of Reassessment (go to Complaints and disputes to find out how to file a formal objection) cancel administrative charges such as fees your bank charges you (for more information, call the Canada Revenue Agency (CRA) general enquiries number or the telephone number provided on the correspondence received) Requests for penalties and interest that cannot be considered We cannot consider a request to: cancel or waive penalties for a tax year or reporting period that ended outside of the 10 previous calendar years under the: Income Tax Act (ITA) Excise Tax Act (ETA) Excise Act, 2001 Air Travellers Security Charge Act Softwood Lumber Products Export Charge Act, 2006 cancel or waive interest that accumulated outside of the 10 previous calendar years under the: ITA ETA Excise Act, 2001 Air Travellers Security Charge Act Softwood Lumber Products Export Charge Act, 2006 cancel the GST/HST gross negligence penalty charged under section 285 of the ETA (fill out form E413, Notice of Objection (Excise Tax Act) to file a formal objection) Late, amended, or revoked elections related to the goods and services tax/harmonized sales tax (GST/HST) We cannot consider a request to: accept late, amended, or revoked elections for a tax year that ended outside of the 10 previous calendar years accept late, amended, or revoked elections that are not listed in Regulation 600 of the ITA Note: For the complete list and details of the eligible elections, see List of prescribed elections in Appendix A of Information Circular IC07-1R1, Taxpayer Relief Provisions. For the list of designations and allocations that are considered prescribed elections, see Deemed Prescribed Elections at paragraph 55 of Information Circular IC07-1R1. ...

Employing a caregiver, baby-sitter, or domestic worker If you hire a caregiver, baby-sitter, or domestic worker, you may be considered to be the employer of that person. ... When are you considered to be an employer? You are considered to be an employer when you: hire a person; establish regular working hours (for example, 9 a.m. to 5 p.m.); and assign and supervise the tasks performed. ...