Search - considered

RC4612 GST/HST Application to Not Be Considered a Selected Listed Financial Institution Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Download and save the PDF to your computer Open the downloaded PDF in Acrobat Reader 10 or later Fill out this form if you are, or reasonably expect to be, a qualifying small investment plan that is a selected listed financial institution (SLFI) and you are requesting approval, under section 15 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, to not be considered an SLFI for GST/HST purposes for any reporting period in a particular fiscal year and in the next fiscal year. ...

Forgiven Debts Considered Bad Debts Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. ... For purposes of the Excise Tax Act (the "ETA"), forgiven debts pursuant to an arrangement under the Companies' Creditors Arrangement Act are considered to be bad debts as opposed to reductions of consideration. ... Forgiven debts pursuant to an arrangement under the Companies' Creditors Arrangement Act, are considered to be bad debts for purposes of the ETA. ...

When an election is considered to have been made You should continue to deduct and remit CPP contributions until the employee has provided you with a copy of Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election to stop contributing to the CPP, or until other conditions apply (for example, when the employee turns 70 years of age or is no longer working). The election to stop contributing to the CPP is considered to be made when the employee gives you a copy of a completed and signed election form (Form CPT30). ...

P-084R Forgiven Debts Considered Bad Debts You can view this publication in: HTML p-084r-e.html Last update: 1999-03-08 Page details Date modified: 1999-03-08 ...

Are the specific-purpose payments made considered support payments? Question 1 Are the specific-purpose payments made for the benefit of the recipient? ...

Are the specific-purpose payments made considered support payments? Question 2 Are the specific-purpose payments made under a court order or written agreement? ...

Are the specific-purpose payments made considered support payments? Question 4 Are the specific-purpose payments to support the recipient, children of the recipient, or both? ...

Are the specific-purpose payments made considered support payments? Question 5 Does the court order or written agreement state that the recipient will include the payments in their income and that the payer can deduct them? ...

Are the payments made or received considered support payments? Question 1 Are the amounts payable and receivable under a court order or written agreement? ...

Are the payments made or received considered support payments? Question 3 Are the payments to support the recipient, the recipient's children, or both? ...