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Few GST/HST objections are considered low complexity. They may involve issues such as the CRA making GST/HST assessments when returns have not been filed. ...

This document described essential tests (namely the criteria of scientific or technological advancement, scientific or technological uncertainty, and scientific and technical content) that had to be met before work could be considered scientific research and experimental development. ...

Find out if your donation is eligible for a tax receipt For your donation to be considered a gift and qualify for a tax receipt, you must ensure that: it was made voluntarily it is personal property it was not directed to a specific person or non-qualified donee the organization can determine the eligible amount of your gift For more information, go to What is a gift? ...

. ¶1.22 is added to provide the CRA’s view on when an individual is considered to be authorized by the laws of a jurisdiction to act as a medical practitioner. ¶1.23 (formerly included in the discussion at ¶3 of IT-519R2) is revised to refer readers to an updated listing of medical practitioners by province/territory, which is maintained on the CRA website. ¶1.25 (formerly ¶21 and ¶22 of IT-519R2) is revised to improve readability to clarify the individual’s responsibilities for maintaining evidence to support their position that a particular facility is a licensed private hospital should they be asked by the CRA to provide such evidence. ¶1.26 (formerly discussed at ¶19 of IT-519R2) is revised to clarify the meaning of the term medical services and to provide the CRA’s view on the treatment of payments made to a medical practitioner for the completion of health and disability forms. ¶1.27 is added to provide the CRA’s view that payments to medical practitioners are only considered eligible medical expenses when they are paid for medical services relating to existing illnesses and conditions. ¶1.28 (formerly ¶20 of IT-519R2) is revised to clarify the CRA’s view regarding payments made to corporations, partnerships, societies and associations that may be eligible medical expenses. ¶1.29 is added to provide the CRA’s view regarding membership fees, access fees and block fees paid to private medical clinics as eligible medical expenses. ¶1.30 is added to reflect a legislative amendment made by S.C. 2010, c. 12, s. 13(1), which added subsection 118.2(2.1) to the Act, effective for expenses incurred after March 4, 2010, and to reflect the impact of subsection 118.2(2.1) on amounts that might otherwise be eligible medical expenses under paragraph 118.2(2)(a). ¶1.32 (formerly included in the discussion at ¶23 and ¶24 of IT-519R2) is revised to clarify of the CRA’s view regarding the meaning of the terms attendant care and one full-time attendant. ¶1.33 (formerly included in the discussion at ¶23 of IT-519R2) is expanded to clarify the CRA’s view regarding the meaning of the terms nursing home and full-time care in a nursing home. ¶1.34 is added to clarify that paragraphs 118.2(2)(b), (b.1) and (b.2) only apply in respect of costs related to caring for an eligible person with a disability, whereas paragraphs 118.2(2)(c), (d) and (e) apply in respect of costs related to caring for a patient regardless of whether the patient is an eligible person with a disability. ¶1.35 (formerly included in the discussions at ¶6 and ¶26 of IT-519R2) is revised to improve readability and to refer readers to related information on the CRA website. ¶1.39, ¶1.43 and ¶1.49 (formerly ¶25 of IT-519R2) are revised to include a reference to workers’ compensation insurance premiums. ¶1.40 and ¶1.41 (formerly included in the discussion at ¶24 of IT-519R2) are revised to improve readability and to more closely reflect the legislation in paragraph 118.2(2)(b.1). ... The example has also been updated to reflect a more common circumstance in which paragraph 118.2(2)(e) would apply. ¶1.59 (formerly included in the discussion at ¶29 of IT-519R2) is expanded to provide CRA’s view on claims under paragraph 118.2(2)(e) where enrolment at a school is considered beneficial to the patient but is not required. ¶1.60 is added to provide the CRA’s view on claims under paragraph 118.2(2)(e) for payments to a facility that functions mainly as a provider of rental accommodations. ¶1.61 is added to provide the CRA’s view on the impact of a claim under paragraph 118.2(2)(e) on a claim for the disability tax credit where the patient is an eligible person with a disability. ¶1.67 (formerly included in the discussion at ¶32 of IT-519R2) is revised to reflect the fact that the urgency of the situation is not generally considered as a factor in determining whether a person engaged in the business of providing transportation services is readily available. ¶1.69 (formerly included in the discussion at ¶34 of IT-519R2) is expanded to reflect the circumstances in which the CRA will consider other reasonable travel expenses incurred during the time that the patient is receiving medical services to be eligible medical expenses. ¶1.71 is added to provide the CRA’s views on claims for transportation and other reasonable travel expenses incurred to transport a patient to and from a school when the fees paid to the particular school can be claimed as eligible medical expenses under paragraph 118.2(2)(e). ¶1.72 (formerly included in the discussions at ¶34 of IT-519R2) is revised by referring readers to the CRA website for information on receipt requirements and the calculation of meal and vehicle expenses under the simplified and detailed methods. ¶1.73 (formerly ¶35 of IT-519R2) is revised to reflect a legislative amendment to paragraph 118.2(2)(i), made by 2006, c. 4, s. 62(2), effective for the 2005 and subsequent tax years. ...

If the person is not an employee and the solicitation of these insurance policies is the insurance agent’s or broker’s principal business, the insurance agent or broker is considered to be a listed financial institution under subparagraph 149(1)(a)(iii) for GST/HST purposes. ... If it is determined that multiple supplies are being provided by a person, the possible application of sections 138 and 139 should be considered. ... If the predominant element of the single supply is determined to be a financial service, then the supply as a whole is considered to be a financial service. 11. ...

If the amount paid or due to the funeral home represents the total of the consideration and tax (i.e., the amount is considered to include the tax), the GST/HST portion of the amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If, instead, the amount paid represents the total of the consideration and tax (i.e., the total amount is considered to include the tax), it is the GST/HST portion of the amount that must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If the amount disbursed from the trust represents the total consideration and tax (i.e., the total amount is considered to include the tax), the GST/HST portion of that amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ...

Slips issued by the RRIF issuer The chart below shows how the RRIF carrier generally prepares the slips used to report the amounts paid out or considered to have been received from a deceased annuitant's RRIF. ... If the spouse or common-law partner is not named as the successor annuitant, he or she can still be considered as a successor annuitant if the deceased annuitant's legal representative consents to the designation and the RRIF carrier agrees. ... Dan decides that it would be beneficial to ask for a reduction to the amount Sarah is considered to have received from her RRIF. ...

It is considered a first step in formalizing the risk reporting and monitoring process. ... The CRA's Program Activity Architecture (PAA) is considered to be the “evaluation universe” for planning purposes. ... Acceptable Next Steps Program coverage will be considered as a factor in developing future evaluation plans. ...

To be considered a qualifying NPO at any time in a fiscal year, the NPO's percentage of government funding for the fiscal year must be at least 40% of its total revenue. ... The new version of the form is more detailed and clarifies for which year an NPO wants to be considered a qualifying NPO. ... Rather, an NPO will provide information about its sources of government funding and total revenue for the year it wants to be considered a qualifying NPO. ...

The manner in which an incontinence product is marketed is considered, although it is not the predominant factor the CRA considers when making a determination. ... The fact that a product is reusable or disposable, or can be used by an individual who does not have a disability is not sufficient to change the characteristics of a product so that it is no longer considered to be an incontinence product specially designed for use by an individual with a disability. Incontinence products that do not have all of the design features outlined above are not considered to be specially designed for use by an individual with a disability and are therefore not zero-rated supplies under section 37 of Part II of Schedule VI. ...