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Current CRA website

Administration

A claim is considered to be complete when we have received: a properly completed Form T1177, Film or Video Production Services Tax Credit; the accreditation certificate (or a copy); and the T2 Corporation Income Tax Return for the year. ...
Current CRA website

T4A information return

A cancelled slip is considered to be the same as an amended slip. Note You do not have to file an amended T4A slip if the only change is to the recipient’s address. ...
Current CRA website

Treatment of enduring property for purposes of the disbursement quota

They are all considered current earnings, and the capital refers to the dollar value of the original gift. ...
Current CRA website

SWLN5 - Certification of Independent Remanufacturers

As of the effective date of the cancellation, the exporter is not considered to be a certified independent remanufacturer and is not entitled to the considerations (i.e., use of first mill to determine export price) provided under the Act. ...
Current CRA website

2.4.1 Obtaining a Registration

The CCRA has the authority to specify the activities that may be carried out under a registration and the premises where these activities may be carried out, as well as to impose any conditions on these activities that are considered appropriate in the circumstances. ...
Current CRA website

Foreign Convention and Tour Incentive Program - Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents

Short-term accommodation for attendees is considered a related convention supply only if it is included in their admission. ...
Current CRA website

Taxidermy - Animal, Bird and Fish Mounts

When a taxidermist uses very little of the fish, the final product is also considered to be a fish replica, and therefore the sale of the replica is a sale of property. ...
Current CRA website

The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits

As a result, the co-venturer is still considered to have made these supplies. ...
Current CRA website

Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable

As the vendor is considered to have met the disclosure requirements and has accounted for the GST payable on the sunglasses, the vendor may initiate legal action against the recipient for the recovery of the unpaid tax. ...
Current CRA website

Meaning of the Phrase "Where a Particular Property or Service is Supplied Together with any Other Property or Service"

The context of the transaction as a whole indicates that the main objective of the non-profit organization may be considered to supply the ticket providing the right to attend the amateur performance and not to supply the bus ticket. 6. ...

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