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If you are considered a factual or deemed resident of Canada for tax purposes, and a resident of another country according to a tax treaty Canada has with the other country, you may be considered a deemed non-resident of Canada. ... The following general information is for students who are considered to be factual or deemed residents of Canada. ... Distances that are beyond daily travel, such as airline travel three times a semester, are not considered a commute. ...

In the circumstances, the distribution will not be considered an Excluded Amount. ... While the determination will be based on the facts and circumstances of each case, the following are some of the factors that will be considered in that regard. This list is not to be considered exhaustive of the factors that could be relevant in any particular fact circumstance. ...

Organization A is considered to be operating a college affiliated with University B and is therefore a university for GST/HST purposes. ... Workshops, conferences, retreats and seminars are generally not considered to be courses. ... However, such events are generally not considered to be a supply of instruction in courses for GST/HST purposes. 58. ...

Contractual protection obtained in respect of indemnifications provided by the Purchaser would generally not be considered to trigger the contractual protection hallmark. ... Tax insurance or other contractual protection obtained in such circumstances would generally not be considered to trigger the contractual protection hallmark. ... Rather, they must be considered against an objective “reasonably prudent person” standard. ...

Your payment is considered on time if it is received on the first business day after the due date. ... You are still considered to have a spouse or common-law partner if you were separated involuntarily and not because of a breakdown in your relationship. ... Residence information Enter the province or territory where you lived or were considered to be a factual resident on December 31, 2021. ...

An individual may have more than one residence, but is considered to have only one primary place of residence. ... However, in some cases, more than half a hectare of land may be considered to form part of the complex. ... Helen is considered to have made a taxable supply of the entire complex (land and building) when she first occupies a unit. ...

An individual undertaking a post-doctoral fellowship is not considered to be enrolled in a qualifying educational program for purposes of the education tax credit. ... These courses would usually not qualify for the tuition tax credit as they are not considered to be at the post-secondary school level. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

Since OAS and GIS payments are not related to any previous employment and are not considered to have any connection to a reserve, the payments are considered to be off-reserve. ... As such, neither would be considered an Indian for purposes of the exemption. ... Providing delivery services may be considered to be a taxable supply in the course of commercial activities in Canada. ...

If the claimant has not met the filing requirements, then the expenditures are not considered to be SR&ED expenditures. ... First-class mail or daily service will be considered filed on the date of the postmark. ... Once the SR&ED reporting deadline has passed, no additional project(s) or expenditure(s) will be considered or allowed. ...

Your payment is considered on time if it is received on the first business day after the due date. ... For example, a request made in 2025 must relate to a tax year after 2014 to be considered. ... Due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...