Search - considered

Situations where you are not considered to have collected the GST/HST You are not considered to have collected the GST/HST on taxable benefits provided to employees in any of the following situations: The property or services that give rise to a taxable benefit are GST/HST exempt or zero-rated A taxable benefit results from an allowance included in the income of the employee under paragraph 6(1)(b) of the Income Tax Act You are restricted from claiming an input tax credit (ITC) in the situations described in ITC restrictions for the GST/HST paid or payable on the property and services that give rise to the taxable benefit The property or services that give rise to a taxable benefit are supplied outside Canada Example You, as an employer who is a GST/HST registrant, would like to reward an employee for outstanding performance, and you have agreed to pay for hotel accommodations and three meals a day, for one week, in London, England. ... However, you will not be considered to have collected tax in respect of the benefit provided to the employee, since the supplies were made outside of Canada. Also, if the taxable benefit is for the standby charge or operating expense benefit of an automobile or an aircraft, you are not considered to have collected the GST/HST on this benefit in the following situations: you are an individual or a partnership and the passenger vehicle or the aircraft that you have bought is used less than 90% in the commercial activities of the business you are not an individual, a partnership, or a financial institution, and the passenger vehicle or aircraft that you bought is used 50% or less in the commercial activities of the business you are a financial institution and choose to treat the passenger vehicle or aircraft you lease or have bought as being used only in non-commercial activities of the business (see Note below) you are not a financial institution and you lease the passenger vehicle or aircraft which you use 50% or more in non-commercial activities of the business, and you choose to treat it as being used 90% or more in such non-commercial activities (see Note below) Note To make this choice, fill out Form GST30, Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities, or state in writing the information required on the form. ...

When and how to report the GST/HST you are considered to have collected You are considered to have collected the GST/HST, on a taxable benefit subject to the GST/HST, at the end of February in the year after the year you provided the benefit to the employee. ... Although you calculated the taxable benefits, including any GST/HST and PST, for each applicable pay period provided to your employees during 2016, you are considered to have collected the GST/HST on the taxable benefits at the end of February 2017. ...

When and how to report the GST/HST you are considered to have collected You are considered to have collected the GST/HST, on a taxable benefit subject to the GST/HST, at the end of February in the year after the year you provided the benefit to the employee. ... Although you calculated the taxable benefits, including any GST/HST and PST, for each applicable pay period provided to your employees during 2022, you are considered to have collected the GST/HST on the taxable benefits at the end of February 2023. ...

Are the specific-purpose payments made considered support payments? Answer The specific-purpose payments made are not considered support payments. ...

Are the specific-purpose payments made considered support payments? Answer The specific-purpose payments made are not considered support payments. ...

Are the specific-purpose payments made considered support payments? Answer The specific-purpose payments made are not considered support payments. ...

Are the payments made or received considered support payments? Answer The payments made or received are not considered support payments. ...

Are the payments made or received considered support payments? Answer The payments made or received are not considered support payments. ...

Are the payments made or received considered support payments? Answer The payments made or received are not considered support payments. ...

Are the payments made or received considered support payments? Answer The payments made or received may be considered support payments. ...