Search - considered
Results 611 - 620 of 706 for considered
Administrative Policy summary
P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that is Situated in Canada at Time the Service is Performed, for Purposes of Schedule VI, Part V, Sections 7 and 23 to the Excise Tax Act -- summary under Section 23
The relationship between the service and the real or tangible personal property must be more direct than indirect in order for the service and the property to be considered by the Department to be "in respect of" each other. ...
Administrative Policy summary
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 20. ("Reorganizations - Amalgamations") -- summary under Subsection 167(1)
Since a predecessor corporation (in this case, Opco) is the entity that established or carried on the business, the Amalco cannot be considered to have done so, since it is deemed to be a separate person for GST/HST purposes. ...
Administrative Policy summary
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 20. ("Reorganizations - Amalgamations") -- summary under Section 271
Since a predecessor corporation (in this case, Opco) is the entity that established or carried on the business, the Amalco cannot be considered to have done so, since it is deemed to be a separate person for GST/HST purposes. ...
Administrative Policy summary
IT-365R2 "Damages, settlements, and similar receipts" 8 May 1987 -- summary under Compensation Payments
If the receipt relates to the loss of an income-producing asset, it will be considered to be a capital receipt; on the other hand, if it is compensation for the loss of income, it will constitute business income. ...
Administrative Policy summary
GST/HST Memorandum 19.5 "Land and Associated Real Property" October 2001 -- summary under Section 9
Diagram 1A Lot D is considered to be one parcel of land. D is then subdivided or severed into three parts described as lots E, F and G. ...
Administrative Policy summary
23 May 2013 IFA Round Table, Q. 10 -- summary under Article 5
CRA considered the fixed base PE provision in para. (1) of Art. V, the agency PE provision in para. (5), and the services PE provision in subpara. (9)(b), and ruled that USco would not carry on a business through a PE in Canada. ...
Administrative Policy summary
26 February 2015 CBA Roundtable, Q. 13 -- summary under Subsection 273(1)
Could both the Initial and Subsequent Agreements collectively be considered “an agreement” for purposes of s. 273(1) so that s. 273(1)(c) could apply? ...
Administrative Policy summary
Memorandum D11-6-3 Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act 16 September 16 2008 -- summary under Paragraph 61(1)(c)
They should contact their regional Recourse Division for written confirmation that the goods in question are considered to be subsequent goods or, alternatively, file timely dispute notices under section 60, or applications for refund under paragraph 74(1)(e). ...
Administrative Policy summary
GST/HST Memorandum 16.3.1 [16-3-1] “Reduction of Penalty and Interest in Wash Transaction Situations” April 2010 -- summary under Subsection 281.1(1)
The waiver of interest in excess of 4% of the tax not properly charged in a wash transaction will normally be considered automatically by the CRA during the audit process. ...
Administrative Policy summary
7 April 2016 Interpretation 167824 Certifications and Examinations -- summary under Section 6
In finding that the supply of the exam was not exempted, CRA stated: …[A]n organization which has not been empowered by a legislative statute to regulate a particular profession or trade will not be considered to be a regulatory body for the purposes of section 6 of Part III. ...