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In certain circumstances, other services may or may not be considered freight transportation services. ... ABC is considered the invoicing carrier and charges the applicable GST/HST to the shipper. ...

A taxpayer is considered to be a person, which can be an individual, a corporation, or a trust. ... For the purposes of the Act, a certain partner will also be considered to be a limited partner in other situations. ... Therefore, the SR&ED work is considered to have been performed by the partnership and not by one of the members of the partnership. ...

A taxpayer is considered to be a person, which can be an individual, a corporation, or a trust. ... For the purposes of the Act, a certain partner will also be considered to be a limited partner in other situations. ... Therefore, the SR&ED work is considered to have been performed by the partnership and not by one of the members of the partnership. ...

Benefits considered The types of payments that can be submitted under this new process are benefits paid from defined benefit plans. ... Also considered acceptable are: catch-up payments following the approval by a provincial authority to restore benefits previously reduced; benefit underpayments caused by involuntary administrative error(s) or systemic problem(s) in the calculation of the original benefit; and lump-sum payments to the member's surviving spouse or beneficiary that meet these criteria. ...

What is considered as expenses incurred in making the catch? In general, the most common types of expenses incurred in making the catch include, but are not limited to, such things as: boat fuel bait ice salt contributions for the cook or engineer Crew members often incur expenses for basic hand tools and clothing. These expenses are not considered to be expenses incurred in making the catch, as referred to above. ...

What is considered personal information? Will my identity be protected? ... What is considered personal information? The Privacy Act defines personal information as any information about an identifiable individual that is recorded in any form. ...

However, if farming or fishing income is earned after the death, it is considered income of the estate, and must be reported on line 7 of the T3 Trust Income Tax and Information Return (T3 Return). ... What is considered Qualified Farm or Fishing Property that is eligible for the transfer on a tax deferral rollover basis Only certain farm or fishing properties qualify for the transfer: Farm property includes land and depreciable property of a prescribed class used for farming. ...

Using Know Your Client documents as alternative documentation Know Your Client documents alone would generally not be considered equivalent information. ... A hybrid entity can be considered either a corporation or a trust for Canadian tax purposes. ... The reduced rate would apply if the government entity was the beneficial owner of the income, was considered a resident under the tax treaty, and met any other condition necessary under the particular treaty provision. ...

Table of Contents General Drugs and biologicals Other drugs when supplied under prescription Provincially controlled drugs Over-the-counter drugs Not considered drugs for purposes of the GST/HST Off-the-shelf non-presciption drugs Federally controlled drugs and substances Dispensing service and fees Human sperm Institutional health care service Imports Proposed amendments This memorandum includes discussion on the proposed amendments that arise from Bill C-24 which received first reading on February 16, 2000. ... Not considered drugs for purposes of the GST/HST 10. Some products are intended for the treatment of minor ailments but are not considered to be drugs. ...

The penalty is: 3% if the amount is one to three days late 5% if it is four or five days late 7% if it is six or seven days late 10% if it is more than seven days late, or if no amount is remitted 20% if this is the second or subsequent time you are assessed this penalty in a calendar year, if the failures were made knowingly or under circumstances of gross negligence Example When a remittance is considered late A remittance that was due in January of the current year (for deductions made in December of the previous year) is considered late when paid with the previous year’s information return (T4, T4A) and this return is filed after the remittance due date. ... Amounts you deduct from remuneration you pay any time during the month must be received by your Canadian financial institution no later than the third working day (not counting Saturdays, Sundays, or public holidays recognized by the CRA) after the end of the following periods: from the 1st through the 7th day of the month from the 8th through the 14th day of the month from the 15th through the 21st day of the month from the 22nd through the last day of the month All payments that we received at least one full day before the due date will be considered as having been made at a financial institution, so no penalty will be charged. ...