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Administrative Policy summary
GST/HST Info Sheet GI-196 “GST/HST and Commercial Ride-sharing Services” June 2016 -- summary under Subsection 148(1)
However, if your combined total annual revenue from taxable supplies of commercial ride-sharing services and other taxable supplies exceeds $30,000 (for example, $20,000 for commercial ride-sharing services and $15,000 for other taxable supplies), you will not be considered a small supplier. ...
Administrative Policy summary
19 May 2017 Interpretation 178323 -- summary under Paragraph (d)
The definition of financial service speaks of receipt as well as payment to, and so both transactions are considered exempt supplies. ...
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.4 -- summary under Subsection 240(1)
CRA responded: [T]he non-resident would not be considered to be carrying on business in Canada for GST/HST purposes. ...
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.20 -- summary under Builder
On the assignment, the purchaser would be considered to be transferring an interest in a residential complex. ...
Administrative Policy summary
23 March 2017 CBA Commodity Taxes Roundtable, Q.20 -- summary under Real Property
X would be considered to be making a sale of the interest in the residential complex. ...
Administrative Policy summary
13 December 2017 Interpretation 187306 -- summary under Subsection 169(1)
. … Accordingly, property leased from a lessor is generally not considered to have been acquired for income tax purposes and, as such, is not treated as capital property for purposes of the ITA or, by extension, the ETA. ...
Administrative Policy summary
June 27, 2000 Interpretation 25236 -- summary under Section 2
V provided A is not considered to be a “builder,” which would be the case “if A entered into the PA with the primary intention of reselling the Condominium (or an interest thereof) in the course of a business or an adventure or concern in the nature of trade.” ...
Administrative Policy summary
16 May 2018 IFA Finance Roundtable, Q.9 -- summary under Subsection 15(2.11)
Finance indicated that it has not had time to really consider this issue, and that there may be broader issues to be considered with respect to these structures. ...
Administrative Policy summary
20 February 2019 Ruling 196070 -- summary under Recipient
CRA considered that all of these items fell within the listed s. 135 items other that the exhibition booth, which was assimilated under the single supply doctrine to a non-supply under s. 135. ...
Administrative Policy summary
GST/HST Memorandum 28-3 [28.3] Passenger Transportation Services July 2019 -- summary under Taxi Business
A person is considered to be making such supplies once the person starts providing commercial ride-sharing services, including commercial carpool services. ...