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The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consequence of the exemption is that the supply is not considered to be part of a commercial activity and the supplier, while not having to collect tax on the supply, is not eligible to claim any related ITCs. ... If bottle depots in the province pay a refund of $0.05 per container, but retailers pay $0.10 per container, the refund for all such containers in that province would be considered to be $0.10 for the purposes of section 226. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Generally, land of ½ hectare (1.24 acres), including the land upon which your housing unit stands and any portion of the adjoining land, will be considered as part of your eligible dwelling. ... Window coverings, such as blinds, shutters and shades, that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures (i.e., have become part of the home) and therefore would qualify for the HRTC. ... The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

Where: Y = The total of the following amounts: $442 multiplied by the number of disabled dependants as shown on Form TD1ON; and $442 multiplied by the number of dependants under age 19 for which the employee or pensioner has made a written or electronic request Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Where: Y = The total of the following amounts: $452 multiplied by the number of disabled dependants as shown on Form TD1ON; and $452 multiplied by the number of dependants under age 19 for which the employee or pensioner has made a written or electronic request Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Where: Y = The total of the following amounts: $460 multiplied by the number of disabled dependants as shown on Form TD1ON; and $460 multiplied by the number of dependants under age 19 for which the employee or pensioner has made a written or electronic request Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

Where: Y = The total of the following amounts: $464 multiplied by the number of disabled dependants as shown on Form TD1ON; and $464 multiplied by the number of dependants under age 19 for which the employee or pensioner has made a written or electronic request Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

The current version of IT-322, Farm Losses, mentions factors that should be considered for purposes of determining whether section 31 would apply in a particular case. 4. ... The significance of this rule becomes apparent when considered in light of the limitation rule contained in subparagraph 111(1.1)(a)(i) (i.e., that net capital losses can only be deducted to the extent of the net taxable portion of capital gains for the year of loss application-see 20 above), which applies when a net capital loss is used but not when a non-capital loss is used. ... The above example demonstrates that uses of a non-capital loss (in other years) are considered to come first out of the losses other than ABILs (because such other losses can expire) and then, only after all such other losses have been used, out of the ABILs (because they can be transferred to a net capital loss when the non-capital loss in which they are included expires). ...