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Old website (cra-arc.gc.ca)
General Guide for Non-Residents - 2015 - Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2015, you have to pay PPIP premiums if one of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Old website (cra-arc.gc.ca)
Quick Method of Accounting for GST/HST
Premises, facilities, or installations may be considered to be a place of business whether they are owned or rented, or, in some cases, where they are simply available to the business. ... However, you can claim any ITCs to which you are entitled for the following only: purchases of real property and improvements to real property; purchases of capital property (other than real property), such as computers and vehicles, and improvements to capital property; purchases of eligible capital property and improvements to eligible capital property (before January 1, 2017); purchases on which GST/HST became payable before your quick method election took effect, if the time limit to claim the amounts has not expired; goods sold by an auctioneer or an agent on your behalf where the auctioneer or agent has to account for the tax; and goods you are deemed (considered) to have bought to use only in your commercial activities because: a non-resident, who is not registered for the GST/HST, transferred them to you, after paying tax on them; and you provided a commercial service on the goods and then sold them, acting as an agent for the non-resident and collecting the GST/HST. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2014: Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2014, you have to pay PPIP premiums if one of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - 5013-G - General Guide for Non-Residents - 2010 : Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2010, you have to pay PPIP premiums if any of the following conditions apply: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2011 : Total income
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. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents – 2013: Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2013, you have to pay PPIP premiums if either of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2012 : Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2012, you have to pay PPIP premiums if either of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - 5013-G - General Guide for Non-Residents - 2011 : Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2011, you have to pay PPIP premiums if either of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - 5013-G - General Guide for Non-Residents - 2009 : Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2009, you have to pay PPIP premiums if any of the following conditions apply: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - 5013-G - General Guide for Non-Residents - 2008 : Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2008, you have to pay PPIP premiums if any of the following conditions apply: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...