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However, when a gift certificate is given as consideration for a supply of property or a service, the gift certificate is considered to be money. ... The golf course operators are considered to be supplying real property by way of lease or licence. ... Amounts considered to be held in trust, such as GST/HST collected, must not be used as an alternate means of cash flow for a business. ...

Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, and any amount considered a capital gain less any amount considered a capital loss from the disposal of property for income tax purposes. ... Fostering children is not considered to be a commercial activity for purposes of the GST/HST. ... The definition lists the types of items that are not considered to be a printed book. ...

Using the extreme value methodology, the tax gap for tax year 2011 was estimated to be $6.2 billion (before audit results are considered). ... For large corporations that are transparent and are considered low-risk, they can reasonably expect earlier tax certainty and reduced compliance burden. ... Tax years prior to 2011 were not considered to avoid the confounding effects of the 2008-2009 recession. ...

It does not include: owner-built houses, duplexes, apartment buildings, mobile homes, or floating homes; and housing units in respect of which a builder is considered to have made a self-supply. ... Since it is a grandparented sale, the builder is also considered to have collected $6,000 ($300,000 × 2%) as a transitional tax adjustment. ...

If the health spending account or allowance does not cover dental services or include dental insurance, it is not considered providing access to dental services and you can fill out box 45 using code 1. ... Benefits and earnings taxable only in Quebec Certain taxable benefits and earnings are considered by Revenu Québec to be pensionable earnings for employees working in Quebec. ... This is considered a qualifying medical expense which the recipient may claim as a medical expense tax credit on their income tax and benefit return. ...

The information about a representative on Form AUT-01 is considered taxpayer information of the authorizing or consenting party and is not considered taxpayer information of the representative. ... Some rare examples of when GST/HST might be considered included in the unreported business income per net worth: The source shown is a taxi business, where all rates and receipts are considered GST/HST inclusive. ... The taxpayer may have written off material amounts considered uncollectible. ...

The process through which your rights are protected varies depending on the right(s) being considered. ... If you feel your concerns have still not been fully considered after this first contact, you can file a complaint with the CRA Service Complaints Program. ...

The meaning of a tour package under the Act could result in a single supply that is a combination of two or more services, or of property and services, being considered a tour package for GST/HST purposes even though the package may not fit the common perception of a tour package. ... The nature and purpose of a package being sold has to be considered in order to determine whether it is a tour package or something else. For example, if the overall purpose of a package is to provide a specialized service, it is not considered to be a tour package for GST/HST purposes. ...

New employers are considered regular remitters, so you should send your remittances monthly unless the CRA advises you to use a different remittance frequency. ... This is the amount of the AMWA that will be used for 2017, and you would be considered a Threshold 1 remitter. ... Slide 28: Remittances are considered to have been made the day the CRA receives them. ...

If these conditions are not met, subsection 147.3(12) of the Act provides that the registration of the transferor plan is revocable. 4 In addition, subsection 147.3(10) of the Act deems the portion of the amount transferred in excess of what is permitted under subsection 147.3(4) to have been paid to the individual, and the individual is considered to have contributed the amount to the money purchase vehicle, 5 assuming there is no other provision to accommodate the transfer, e.g., subsection 147.3(6) of the Act. ... Where (a) an amount is transferred on behalf of an individual from a defined benefit provision of an RPP to a money purchase vehicle in accordance with subsection 147.3(4) of the Act, (b) retirement benefits had begun to be paid under the provision to the individual within one year before the transfer, and (c) the amount determined under paragraph 8517(4)(a) of the Regulations in respect of the transfer is greater than the amount that would be determined under paragraph 8517(4)(b) of the Regulations in respect of the transfer if retirement benefits had not begun to be paid to the member, the amount so transferred shall not exceed the amount that would be determined under subsection 8517(1) of the Regulations in respect of the transfer if paragraph 8517(4)(b) of the Regulations were applicable, unless none of the reasons for beginning to pay the retirement benefits can reasonably be considered to have been to maximize the amount that may be transferred in accordance with subsection 147.3(4) of the Act. ... Attained age Factor Attained age Factor Attained age Factor Under 50 9.0 65 12.4 81 7.0 50 9.4 66 12.0 82 6.7 51 9.6 67 11.7 83 6.4 52 9.8 68 11.3 84 6.1 53 10.0 69 11.0 85 5.8 54 10.2 70 10.6 86 5.5 55 10.4 71 10.3 87 5.2 56 10.6 72 10.1 88 4.9 57 10.8 73 9.8 89 4.7 58 11.0 74 9.4 90 4.4 59 11.3 75 9.1 91 4.2 60 11.5 76 8.7 92 3.9 61 11.7 77 8.4 93 3.7 62 12.0 78 8.0 94 3.5 63 12.2 79 7.7 95 3.2 64 12.4 80 7.3 96 or over 3.0 1 Where payments are made in two or more installments as a consequence of the transfer deficiency requirements under provincial pension legislation, each payment is a single amount and is subject to the prescribed amount limit at the time of each transfer. 2 Note that the prohibition on the transfer of surplus does not extend to situations where actuarial surplus is used to fund benefit upgrades for plan members, such as on the wind-up of a plan, since such amounts are no longer considered to be surplus. ...