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Some of the factors to be considered would include: (a) where different profit margins exist for different products, adjustments should be made to minimize the distorting effect of these differences; (b) any revenue that reflects inputs used in a prior period should be backed out of the formula, e.g. recovery of a bad debt from a prior period; (c) any amount received or receivable for the supply of capital goods should be excluded from the formula; (d) the value of the sale of the business as a going concern should be excluded from the formula. ...

However, a refillable insulin pen is not, in and of itself, considered to be a drug. ...

An “on-demand” service could be considered in the future. 4. Is the CEP an audit program? ...

For information on how to report these amounts, see Capital gains (or losses) from information slips For 2017 and later tax years, if you exchange mutual fund corporation shares that result in you switching exposure between portfolios (switch funds), the exchange will be considered a disposition at fair market value (FMV) which could result in a capital gain that is taxable in the year of the exchange. ...

The net income is to be reduced by whichever amount is less: Line 127, or 50% of lines 124 + 155 Note: If the value is negative, it is considered zero for the purposes of determining the amount that the family net income will be reduced by. ...

Renting out a room in your home is considered income. You have to report it on your tax return. ...

The auditor will examine books and records, documents, and information (collectively referred to as records) such as: information available to the CRA (such as tax returns previously filed, credit bureau searches, or property database information) your business records (such as ledgers, journals, invoices, receipts, contracts, and bank statements) your personal records (such as bank statements, mortgage documents, and credit card statements) the personal or business records of other individuals or entities not being audited (for example, a spouse, family members, corporations, partnerships, or a trust [settlor, beneficiary, and trustee]) adjustments made by your bookkeeper or accountant to arrive at income for tax purposes Note Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the business being audited. ...

You have to file a return even if you have: no business transactions no duty to remit When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your return is considered to be filed on time if we receive it on the next business day. ...

We recognize the importance of client input and are taking steps to ensure that taxpayer and benefit recipient perspectives, are considered as service standards evolve. ...

Sales tax is considered to be regressive because as your income rises, the percentage of your income used to pay sales tax decreases. ...