Search - considered

Activities involving music entertainment or appreciation and recreational courses that include an element of music (e.g. ballroom dancing, aerobics) would not be considered music lessons. ... If a supplier provides multiple music programs, some of these programs may be considered music lessons for GST/HST purposes while others may not. ... Each program must be considered separately. Example A supplier offers a program for pre-school aged children and their parents. ...

Pursuant to section 143, the CRA may impose any conditions or restrictions that may be considered necessary in respect of the making, importation, packaging, use or sale of an approved formulation or in respect of any other dealing with an approved formulation. ... Research and development is not considered to be analysis. Alcohol is considered to be used for analysis when it is used: for determining the volume and absolute ethyl alcohol content of the alcohol; for analytical and chemical testing; or for quality control purposes. 51. ...

This is the amount A of your Form T1139 B is the lesser of: the total amount included in A above that is considered to be a taxable capital gain for the purpose of the capital gains deduction your total capital gains deduction deducted for 2017 C is the number of days you carry on the business after the end of the fiscal period up to and including December 31, 2017 D is the number of days you carry on the business that are in the fiscal periods ending in 2017 Note If the amount you calculate with the formula is negative, we consider it to be zero. ... In this case, to calculate the additional business income to enter at amount C, it is the lesser of: any amount you designate as your additional business income the amount determined by the following formula: (V – X) × Y ÷ Z, where: V is your net business income for the fiscal period ending in 2018 (see note below) X is the lesser of: the total amount included in V above that is considered to be a taxable capital gain for the purpose of the capital gains deduction your total capital gains deduction deducted for 2018 Y is the number of days you carry on the business in 2017 that are in the fiscal period ending in 2018 Z is the number of days you carry on the business that are in the fiscal period ending in 2018 Note If amounts V or X are not known, use reasonable estimated amounts. ... This is the amount A R is the lesser of: the total amount included in Q above that is considered to be a taxable capital gain for the purpose of the capital gains deduction the total capital gains deduction deducted for 2017 S is the number of days the business is carried on after the end of the 2017 fiscal period, up to and including the date of death T is the number of days the business is carried on that are in the regular fiscal period(s) ending in 2017 Note If the amount you calculate with the formula is negative, we will consider it to be nil. ...

In certain circumstances, you may also earn farming income from: raising fish; market gardening; operating a nursery or greenhouse; and operating a maple sugar bush (includes the activity of maple sap transformation into maple products if this activity is considered incidental to the basic activities of a maple sugar bush, such as the extraction and the collection of maple sap, which are farming activities). ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ... Note Income earned from the following is not allowable for AgriStability or AgriInvest even if it is considered farming income for income tax purposes: aquaculture; trees and seedlings sold for use in reforestation; wood sales; peat moss; and wild game reserves. ...

In certain circumstances, you may also earn farming income from: raising fish; market gardening; operating a nursery or greenhouse; and operating a maple sugar bush (includes the activity of maple sap transformation into maple products if this activity is considered incidental to the basic activities of a maple sugar bush, such as the extraction and the collection of maple sap, which are farming activities). ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ... Note Income earned from the following is not allowable for AgriStability or AgriInvest even if it is considered farming income for income tax purposes: aquaculture; trees and seedlings sold for use in reforestation; wood sales; peat moss; and wild game reserves. ...

You are not considered the person who is primarily responsible if the child is legally, physically, or financially maintained by a child welfare agency. ... Some or all of your employment income may be considered tax-exempt according to section 87 of the Indian Act. There are some factors that are considered in determining if your employment income is exempt or not, including: where you live where your employer is located, and, where your work is done Let’s look at an example. ...

These situations are considered child care – special cases if the lower net income person: attended school and was enrolled in a part-time or full-time educational program was mentally or physically infirmed was incarcerated The child care expenses can be claimed by the higher net income individual or in part, by both individuals. ... Under Change of marital status in 2021, select the appropriate marital status from the drop-down menu for Change in your marital status in 2021 for example, if the individual was married but considered separated on December 31, 2021, select Married, then separated Text version UFile screen Under Interview tab Family Head sub-tab Marital status change topic is highlighted Change of marital status in 2018 page Date of change in your marital status (dd-mm-2018) is highlighted Marital status change Enter the effective date of the change Note: Enter the date that the change occurred. ... If the spouse or common-law partner had sufficient income to maintain a reasonable standard of living in their home country, they would not be considered as a dependent, and as such, you must provide any income they earned. ...

Since 2012-13, an application is simply considered "abandoned" when an applicant organization does not respond to the Directorate's request for information. ... Public and charitable sector outreach initiatives In 2015-16, the Directorate reviewed its outreach program to assess its effectiveness.This review considered product quality, impact, and ease of understanding. ... First, it examined late filing and found that: approximately 1/4 of charities file late on an annual basis most late returns are received within 30 days of the deadline the majority of late filers were "repeat offenders," filing late for two or more consecutive years most late-filing charities have: no, or few, paid staff revenues under $100,000 expenditures under $100,000 The project also considered whether the Directorate unintentionally encourages charities to file just before their registration would be revoked, rather than filing on time. ...

The following are not considered subject vehicles and will not be subject to the luxury tax: an ambulance a hearse a motor vehicle clearly marked for policing activities a motor vehicle clearly marked and equipped for emergency medical or fire response activities a recreational vehicle designed or adapted to provide temporary residential accommodations and equipped with at least four of the following: cooking facilities a refrigerator or ice box a self-contained toilet a heating or air-conditioning system that can function independently of the vehicle engine a potable water supply system that includes a faucet and sink a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine a motor vehicle registered with a government before September 2022, provided that possession was also transferred to the user of the vehicle before this date Application of the luxury tax In general, the luxury tax on subject vehicles will apply to sales or importations of subject vehicles priced or valued above the $100,000 price threshold. ... Generally, a sale is considered completed when possession of the subject vehicle is transferred to the purchaser or when ownership of the subject vehicle is transferred to the purchaser, whichever is earlier. ... A subject vehicle is considered registered with a government if it is registered with or licensed by that government for the purposes of permitting that subject vehicle to travel on public roads within the jurisdiction of that government. ...

Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...