Search - considered

If the due date falls on a Saturday, a Sunday or a holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ... An individual undertaking a post-doctoral fellowship is not considered to be enrolled in a qualifying educational program. ... A program is not considered a qualifying or specified educational program if the student receives, from a person with whom they deal at arm’s length, a grant, reimbursement, benefit, or allowance for that program. ...

Self-employed commercial ride-sharing drivers are considered to be making such supplies once they start providing commercial ride-sharing services, including commercial carpool services. ... If the combined total annual revenue from taxable supplies of commercial ride-sharing services and other taxable supplies exceeds $30,000 (for example, $20,000 for commercial ride-sharing services and $15,000 for other taxable supplies), the self-employed commercial ride-sharing driver is not considered a small supplier and is required to charge and collect tax on all revenues from their taxable supplies (the combined taxable supplies of $35,000). If a self-employed commercial ride-sharing driver is already registered for the GST/HST, including with respect to another commercial activity, they are automatically considered to be registered with respect to their commercial ride-sharing services and are not required to apply for registration again. ...

The amount of the refund or rebate retained is considered to have been paid to the person. In addition, the amount retained is considered to have been given to the Minister by the person as security. ...

Where an unincorporated organization is separated into a number of branches or divisions, each of these branches or divisions could, if they are sufficiently autonomous, be considered separate persons for GST/HST purposes, and therefore, except for those that are small suppliers, each would be required to register for the GST/HST. ... A branch or division may be considered a person if: the branch or division may sue and be sued in its own name; the branch or division is capable of holding property in its own name; the parent body is not liable for the debts and obligations of the branch or division, and the branch or division is not liable for the debts and obligations of the parent body or of any other branch or division; the branch or division has the capacity to contract in its own name; the branch or division has its own constitution (or charter) and by-laws; the branch or division has its own board of directors and does not have, to any significant extent, directors, officers or employees that are common with the parent body or any other branch or division; the branch or division enjoys a considerable degree of autonomy in its day-to-day operations (e.g., financial resources allocation, program development, staffing, payroll); the branch or division raises most of its revenues as opposed to receiving funding from the parent body (e.g., the branch or division is self-sustaining financially); the accounting activities of the branch or division are separate from those of the parent body and other branches or divisions (e.g., separate books and records, financial statements, bank accounts, etc.); the financial and/or fiscal year of the branch or division is different from the financial and/or fiscal year of the parent body and other branches or divisions; the members of the branch or division are different from the members of the parent body and other branches or divisions; persons do not automatically become members of the parent body or of another branch or division by becoming members of the branch or division and vice versa; and the branch or division has its own distinct seal. ...

The services provided by the lawyer and the articling student are considered legal services. 2. ... However, if a public service body supplies the legal services for a price that is equal to or more than the direct cost (not including the GST/HST and the Quebec Sales Tax (QST), when the person is a QST registrant) and charges an amount as GST/HST in respect of the supply, these supplies are considered to be taxable supplies. 24. ...

To be considered a major addition, the addition must change the character of the previous complex to such a fundamental extent that the original building and the addition together essentially form a newly constructed residential complex. ... For example, if the renovation of a unit is sufficiently extensive to be considered a “substantial renovation”, the GST/HST new housing rebate will be available either to the qualifying purchaser of such a home from the “builder” or to a qualified individual if the individual carried out the renovation for his or her use as a primary place of residence or engaged a contractor to do the renovation. ...

Since ABC Hauling has not purchased the permits for the water, it is not considered to be providing the water. ... The services provided by Water Services Inc. are not considered to be sales and delivery of water. ...

Taxpayers must have gross revenues of less than $50 million or a proposed covered transaction of less than $10 million to be considered for the Program. ... A functional analysis must contain the records or documents listed under paragraph 247(4)(a) of the Income Tax Act, except for subparagraph 247(4)(a)(v) “data and methods considered.” ...

An employee who takes time away from their duties and takes on that task as well could be recognized and that could be considered a valid award. ... Host: How would something like a voucher play into that, would that be considered near-cash as well? ...

Consistent with IIA standards, business advisory services are considered as recommended alternative where that type of engagement is most effective way of improving controls and risk management; however, business advisory services are considered on an exception basis only; 94% direct hours providing assurance services, 6% towards business advisory services. ...