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If the builder and the purchaser agree to use a stated price net of rebate for the unit, the rebate amount credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the tax is payable. ...

As the Minister has the authority to accept a late-filed election, each request will be considered on a case-by-case basis. ...

An interruption between 2 legs of a journey to transfer between conveyances is not considered a stopover when the interruption is 24 hours or less or ends with the next available scheduled transportation for the next leg of the journey. ...

When determining the province in which the supply is made, a trans-border (between Canada and the United States) day trip that begins and ends in Canada, and does not include transportation by air, is not considered to have a stopover outside Canada if the scheduled stop is for less than 24 hours. ...

May 2019 CPA Alberta CRA Roundtable, General Session – Q.4-- summary under Subsection 248(7) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(7) CRA treats a mailed or couriered item as having been received by it five days before the delivery date After referring to s. 248(7), the questioner asked when a return is considered delivered to CRA by Canada Post’s Expedited Parcel service. ...

A business input that might be considered an indirect input for cost allocation purposes (for example, certain overhead expenses) is a direct input for purposes of section 141.02 if the business input is not an excluded or exclusive input and can be attributed in whole or in part to the making of a particular supply or supplies. ...

Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023-- summary under Dwelling Unit Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 2- Dwelling Unit Need for private facilities (paras. 1.24, 1.35, 1.36) Boarding or lodging houses are not considered to be dwelling units due to the lack of “separate and self-contained sets of private living quarters.” ...

Each situation must be considered on its facts to make this determination. ...

CRA Webpage, Enhanced reporting rules for trusts and bare trusts: Frequently asked questions, updated on 14 March 2025-- summary under Paragraph 150(1.2)(a) Summary Under Tax Topics- Income Tax Act- Section 150- Subsection 150(1.2)- Paragraph 150(1.2)(a) Scope of 3-month trust 2.5 … The following trusts are considered to have been in existence for less than three months at the end of the taxation year: Trusts that ceased to exist during the particular taxation year, at a date which is less than three months after the trust was created Trusts that were created less than three months before the end of the particular taxation year. ...

However, the payment is considered scholarship income. Example 3: non-inclusion of termination damages An individual and an employer sign an employment contract that…does not provide for any payments at or after the end of employment. ... However, since the amount was compensation for the loss of employment, the payment is considered a retiring allowance…. ...