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Note Qualifying transfers, exempt contributions and specified distributions are not considered in the calculation of contributio n room. ... Management fees related to a TFSA trust and paid by the holder are not considered to be contributions to the TFSA. ... How to know your TFSA contribution room The TFSA contribution room is the total amount of all of the following: the TFSA dollar limit of the current year any unused TFSA contribution room from previous years any withdrawals made from the TFSA in the previous year Note Qualifying transfers, exempt contributions and specified distributions are not considered in the calculation of contribution room. ...

An amount credited from one supplier to another, or from one recipient to another, is not considered to be a trade-in. ... Where a person receives a cash advance from the supplier against the value of the trade-in, the advance is considered a financial arrangement. ... As a result, the interest amount included in a lease payment is not considered to be consideration for an exempt supply, but is part of the taxable lease payments and the GST will apply. ...

More information on activities that are considered to constitute soliciting orders in Canada will be available in Chapter 6, Imports. ... Partnerships ss 272.1(1) (b) For GST/HST purposes, a partnership is considered to be a person separate from its partners. ... Corporation (d) A corporation is considered a person for GST/HST purposes. ...

Any trust that does not meet the definition of testamentary trust as found in the ITA is considered and treated as an inter vivos trust for GST/HST purposes. ... Therefore, where a trustee acting as such contracts to acquire property or services for the trust, the trust is considered to have contracted for the property or services. Where a trustee of the trust contracts to make a supply of trust property, the trust is considered to have contracted to supply the property. ...

Even though these unique bonds are not normally considered to be contracts of insurance, they do strongly resemble insurance policies. ... A refiner of precious metals is considered to be any person who in the regular course of business converts or refines gold, platinum or silver regardless of the degree of purity. ... For example, a guarantee bond is considered to be a financial instrument. ...

This info sheet outlines the methods that are considered to be fair and reasonable by the Canada Revenue Agency (CRA) for purposes of determining the percentage of completion of the construction or substantial renovation of a residential complex situated in Ontario or British Columbia (B.C.) as of July 1, 2010. ... Provincial transitional new housing rebate Generally, a provincial transitional new housing rebate is available in respect of a newly constructed or substantially renovated residential complex, or an addition to a multiple unit residential complex where the construction or substantial renovation of the complex, or addition, is at least 10% complete as of July 1, 2010, and the sale of the complex is subject to the HST at 13% in Ontario or 12% in B.C.; the builder of the complex, or addition, is considered to have made a self-supply of the complex, or addition, on or after July 1, 2010; or the builder is considered to have collected the transitional tax adjustment in respect of the complex. ... The following six methods are generally considered to be fair and reasonable methods that can be used to determine the percentage of completion. ...

In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2017, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...

An amount credited from one supplier to another, or from one recipient to another, is not considered to be a trade-in. ... Where a person receives a cash advance from the supplier against the value of the trade-in, the advance is considered a financial arrangement. ... As a result, the interest amount included in a lease payment is not considered to be consideration for an exempt supply, but is part of the taxable lease payments and the GST will apply. ...

Even though these unique bonds are not normally considered to be contracts of insurance, they do strongly resemble insurance policies. ... A refiner of precious metals is considered to be any person who in the regular course of business converts or refines gold, platinum or silver regardless of the degree of purity. ... For example, a guarantee bond is considered to be a financial instrument. ...

In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2017, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...