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Current CRA website

How to complete and file a Part XIX Information Return – International Exchange of Information on Financial Accounts slips and summary

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. ...
Current CRA website

How to complete and file a Part XVIII Information Return – International Exchange of Information on Financial Accounts slips and summary

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. ...
Current CRA website

Current income tax interpretation bulletins (ITs)

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...
Current CRA website

Subsection 216(1) Late-filing Policy

The 25% tax is usually considered the final tax liability. However, a non-resident can elect to pay tax on the net income instead of the gross income by filing an income tax return under section 216. ...
Current CRA website

Change a business operating name

If the operating name changes to ABC Management Properties, that is considered an operating name change and you must notify the Canada Revenue Agency. ...
Current CRA website

Corporation income tax

Reporting the Canada Carbon Rebate for Small Businesses on your T2 corporation income tax return Under the current legislation, the Canada Carbon Rebate for Small Businesses is considered assistance received from a government and is subject to taxation. ...
Current CRA website

Ontario book publishing tax credit

A claim is considered to be complete when all of the above documentation is filed with the CRA. ...
Current CRA website

Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island

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 15% on the self-supply of the apartment building. ... You are considered to have paid and collected the HST at 14% on a self-supply of the entire duplex (that is, the building and land). ...
Current CRA website

New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick

The builder is considered to have paid and collected the GST/HST on the self-supply. ... If the self-supply occurs before July 2016, the builder is considered to have paid and collected the HST at 13% on the self-supply. ... You are considered to have paid and collected the HST at 15% on the self-supply of the apartment building. ...
Current CRA website

Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador

The builder is considered to have paid and collected the GST/HST on the self-supply. ... If the self-supply occurs before July 2016, the builder is considered to have paid and collected the HST at 13% on the self-supply. ... You are considered to have paid and collected the HST at 15% on the self-supply of the apartment building. ...

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