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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. ...

In such circumstances, the person acting on behalf of the purchaser is considered an agent of the purchaser. ... The noted supplies are considered to be acquired by Consulting Co. for Consulting Co.’s own behalf. ... As a result, the permit is considered to be acquired by Moving on its own behalf, and not as an agent of Pat Dawson. ...

For example, someone who arrived in Canada in 2021 is considered a newcomer for the 2021 taxation year only. ... An individual is considered a resident of Canada when they have at least one significant tie and several secondary ties in Canada. Most newcomers who move to Canada with the intentions of staying here are considered residents from the time they enter Canada. ...

There are few cases in which the Canadian courts have considered the issue of charitable registration in connection with multiculturalism or multicultural endeavours. ... " Footnote 16 Unacceptable providing any assistance that is not considered a necessity, or providing access to amenities beyond those which most people take for granted, would not be considered the relief of poverty providing services to beneficiaries who are not experiencing poverty Advancement of education 32. ... A religious body is considered charitable when its activities serve religious purposes for the public good. ...

Diagram 1A Lot D is considered to be one parcel of land. D is then subdivided or severed into three parts described as lots E, F and G. ... For example, a bush area surrounded by land used in a farming business is considered to be a part of the entire parcel of farmland. ... If the supplier and the recipient make this joint election, the recipient is considered to have acquired the farmland for use exclusively (90% or more) in commercial activities. ...

If you were considered a resident of Quebec on December 31, 2022, and you contributed more to your EI premiums than you had to (see line 31200), claim the difference on line 45000 of your return. ... Disposable masks that are not supplied by your school are considered consumable supplies if students are required to wear them in your classroom and all of the conditions above have been met. ... Note This credit is considered assistance and must be included in farming income. ...

An amount considered material for one claimant may not be considered material for another. ... Remember that the 5 questions are inter-related and need to be considered as a whole. ... However, if the information is not obtained, and the claim is considered unsubstantiated, a review plan would not be required. ...

A trust will not be considered an alter ego trust if it so elects in its T3 return for its first tax year. ... The fund's property and income are considered to be the property and income of the trust, with the life insurer as the trustee. ... The trust will not be considered a master trust and must file yearly T3 returns from then on. ...

., determining whether the supply is one of property or services) is fundamental to the application of the GST/HST, as it affects the place where a supply is considered to be made, the tax rate that applies to a supply, the manner in which tax is collected, and the timing of liability for tax in respect of a supply. Supplies made by electronic means (including digitized products) are considered to be either intangible personal property or services. ...

A municipality will be considered to own an organization if: it owns 90 per cent or more of the shares or capital of the organization; or it holds title to the assets of the organization or controls their disposition, such that in the event of wind-up or liquidation, these assets are vested in the municipality. A municipality will be considered to control an organization if: it appoints more than 50 per cent of the members of the governing body of the organization (e.g. directors, governors, commissioners); and the organization must submit to the municipality its operating and, where applicable, capital budget for review and approval. ...