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Land was added to the list of exclusions as land is not considered depreciable property by virtue of subsection 1102(2) of the Regulations. ¶1.18 (formerly included in ¶3 of IT-128R and ¶21 of IT-285R2) has been updated to reflect the potential deduction of site investigation costs under paragraph 20(1)(dd). ¶1.19 has been added to provide a list of certain costs that may be deductible as current expenses in computing a taxpayer’s income from business despite the fact that such costs would otherwise be considered as capital expenditures. ¶1.20 (formerly ¶5 of IT-128R) has been expanded to add an example outlining the tax treatment of property that is normally inventory to the taxpayer, but was previously rented or leased and then sold. ¶1.21 (formerly included in ¶15 of IT-285R2 and ¶2 of IT-128R) has been expanded to include a reference to property deemed to be owned by the taxpayer. ... The amendment was added by S.C. 2013, c. 34, s. 349(1), applicable to tax years that end after December 20, 2002. ¶1.113 (formerly included in ¶14 of IT-478) has been modified to provide an additional example of when it may be necessary to revise the capital cost of a depreciable property (error made by claiming CCA on a property that is not considered depreciable property). ... A reference to Interpretation Bulletin IT-472, Capital Cost Allowance – Class 8 Property, was also added. ¶1.118 (formerly ¶4 of IT-285R2) has been expanded to include more examples of items that are considered automotive equipment. ¶1.119 (formerly ¶27 of IT-285R2) has been modified to delete those references that either no longer exist or are no longer relevant. ...

The prescribed amount of tax is calculated using the rates in subsection 106(1) of the Regulations for items 1, 2 and 3 (considered to be periodic payments) and the rates in subsection 103(4) of the Regulations for item 4 (considered to be a lump sum if paid on winding-up of the plan in full satisfaction of the rights of the plan sponsor). ... The maximum funding valuation determines a ceiling beyond which contributions to designated pension plans cannot be considered eligible contributions. ... This information often includes details specific to an individual taxpayer that may be considered "private or personal". ...

You are required to determine if your absence from a prescribed zone is considered temporary. ... In such situations, you are still considered to live in a prescribed zone, even while you are not physically present in this zone. ... Answer 5 Whether your absence from a prescribed zone is considered temporary will depend on your specific facts. ...

Period 1: Original payment- Eligibility checklist Period 1: October 1, 2022 to June 30, 2023 Status: Closed on June 30, 2023 You must have met all of the following for each child you applied for: You applied on or before June 30, 2023 Your child was born on or after December 2, 2010 (under 12 years old as of December 1, 2022) Your child received dental care services in Canada between October 1, 2022 and June 30, 2023 What were considered dental care services Oral health services provided by a licensed dentist, denturist, or dental hygienist which may have included: Orthodontic services Preventative services Restorative services Diagnostic services Oral surgery Endodontic services Periodontal services Prosthodontic services An official receipt must have been provided for these services. ... Your child did not have access to a private dental insurance plan What counted as access to private dental insurance Your child was considered to have access to private dental insurance if: Some or all of your child's dental costs were covered by a private dental insurance plan of any kind Your employer provided a dental insurance plan for your child (including health care spending accounts) Your child's other parent or caregiver's employer provided a dental insurance plan for your child (including health care spending accounts) You or someone else declined an employer provided dental insurance plan that would have covered the dental care for your child Your child's dental costs were not fully covered by another dental program provided by any level of government You were the only parent or caregiver who received the CCB for your child as of December 1, 2022 You had shared custody of your child and received half of the CCB for your child as of December 1, 2022 Shared custody benefit amounts were split If your child only lived with you part-time, you may have been considered to have shared custody for the Canada Child Benefit (CCB). ... Your child did not have access to a private dental insurance plan What counted as access to private dental insurance Your child was considered to have access to private dental insurance if: Some or all of your child's dental costs were covered by a private dental insurance plan of any kind Your employer provided a dental insurance plan for your child (including health care spending accounts) Your child's other parent or caregiver's employer provided a dental insurance plan for your child (including health care spending accounts) You or someone else declined an employer provided dental insurance plan that would have covered the dental care for your child Your child's dental costs were not fully covered by another dental program provided by any level of government You were the only parent or caregiver who received the CCB for your child as of July 1, 2023 You had shared custody of your child and received half of the CCB for your child as of July 1, 2023 Shared custody benefit amounts were split If your child only lived with you part-time, you may have been considered to have shared custody for the Canada Child Benefit (CCB). ...

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. ...

The PSTC is considered to have been paid on account of taxes payable under Part I of the Act, making the amount fully refundable in the year the PSTC is claimed. ... However, the PSTC is not considered to be government assistance for the purposes of determining the PSTC itself. ... A revoked certificate is considered never to have been issued for the purposes of claiming a PSTC. ...

In cases where an application is accepted for some, but not all of the restrictions indicated on an individual’s T2201, that individual is considered accepted for the purposes of this publication. ... If the result is greater than or equal to 0, then the amount of utilization is the DTC NRTC amount as calculated in step two and the individual is considered to have fully utilized the credit. ... If the difference is less than 0, then the utilization amount is 0 and the claimant is considered to have not utilized the credit. ...

At the end of the day, the result is that any conviction for an offence that involves a form of financial dishonesty will always be relevant, whether or not the offence is considered criminal. ... To anticipate one of your questions, you might ask what would be considered “activities in the national interest of Canada”? ... Given the important role it plays, the hospital would likely be considered to be carrying on activities in the national interest of Canada. ...

Applying a vaping excise stamp is not considered to be a part of packaging. ... Note: Vaping products taken for sampling purposes where the product will be consumed are not considered as sent for analysis. ...

The builder is considered to have paid and collected the GST/HST on the self-supply. ... You are considered to have paid and collected the HST at 14% on the self-supply of the apartment building. ... You are considered to have paid and collected the HST at 15% on the self-supply of the entire duplex (that is, building and land). ...