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A person who provides financial services by means of discounting income tax refunds and who is considered to be a discounter for purposes of the Tax Rebate Discounting Act is considered to be a listed financial institution for GST/HST purposes. ...

To figure out the withholding rates that apply to the taxable part of lifetime disability assistance payments and disability assistance payments, the Regulations will be changed to reflect that: the taxable part of a series of lifetime disability assistance payments is to be considered one lump-sum payment; and the taxable part of a disability assistance payment is to be considered a separate lump-sum payment. ...

This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ... This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ...

This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ... This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ...

Complexity of T1 return A T1 Return is considered complex if at least one of the following applies: positive gross self-employment income or positive net partnership income, positive taxable amounts of dividends or capital gains, the tax filer has declared bankruptcy or is deceased. All other T1 returns are considered simple. Marital status The marital status of the tax filer is as reported on page 1 of the T1 Return. ...

The amounts earned by a Participant under a Contract are considered income from a source that is either business or property. 2. ... Generally, costs associated with the purchase and installation of renewable energy property are considered as capital costs of depreciable property, which are deducted over a period of several years, based on a prescribed percentage. ...

., the tax return is considered statute-barred), and the amount was subsequently transferred to a RRSP: the transfer of pension benefits out of the revoked plan is considered to be a contribution to an RRSP at that time and not an eligible direct transfer under the Income Tax Act (ITA); a T1-OVP tax return must be filed and a 1 percent tax is payable for each month that an RRSP excess contribution exists; interest is payable on the amount of taxes owed; penalties are payable as a result of the late filing of this T1-OVP tax return; and any amounts withdrawn from the RRSP become taxable to the individual in the year of withdrawal. 3. ...

A.11 Since this would not be considered a valid TFSA election, the investment would be considered to be held in a non-registered account. ...

For more information on how to determine whether a product is considered a dietary supplement, refer to GST/HST Info Sheet (GI-001), Products Commonly Described as "Dietary Supplements". ... In general, these ingredients will not affect the GST/HST treatment of the water, provided that the water is consumed to quench thirst or for enjoyment, and is not considered to be a dietary supplement. ...

A PSB is considered to be resident in every province identified in the answers to questions 1 to 3 below, as applicable: If the PSB is a provincial corporation, in which province is the PSB currently incorporated or continued? ... A PSB is considered to be resident in every province identified in the answers to questions 4 to 11 below, as applicable. ...