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As well, when the proceeds of disposition are less than $1,000, they are considered to be $1,000. ... Property other than a building is considered available for use at the earliest of several dates. ... Depreciable property is considered acquired when it becomes available-for-use. ...

This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... Note If you are a specified employee and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

A faxed copy is not considered an original form. You must keep a copy of these forms for three years. ... You must collect from your clients the GST on the amount considered as being paid by them for a taxable supply of a service. ... If paid by cheque, this amount is considered paid when cashed or deposited by the client. ...

On the other hand, satisfying either the 10% or 20% value-added test means that the person will not be considered to be engaged in the substantial alteration of property. ... The percentage total value added in respect of finished inventory of a person is relevant to determining whether the person is considered to be engaged in the substantial alteration of property. ... The percentage determined under subsection 273.1(2) is relevant in determining whether a person is considered to be engaged in the substantial alteration of property. ...

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. ...

A student is also considered a full-time student if they were enrolled in a qualifying educational program and one of the following situations apply: The student attended only part-time and is eligible for the disability tax credit for the year. ... Note: UFile will determine if the scholarship should be included as income depending on whether the student is enrolled full-time, part-time, or considered non-qualifying. In this screenshot, where the student is considered full-time, the scholarship is not taxable and, therefore, is not showing as income. ...

You are considered to have collected the GST/HST when you remove the money from the vending or coin-operated machine. ... This will be the case whether or not the rental agreement states that the payment of property taxes by the tenant is to be considered rent or additional rent. ... You are considered to have bought the clothing from the consignor for $60 immediately before the sale. ...

You are still considered to have a spouse or common-law partner if you were separated involuntarily and not because of a breakdown in your relationship. ... Any benefits paid for your children are considered their income, even if you received the payment. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

Identity elements are not considered when determining the outcome of an objection. ... Identity elements are not considered by the program when determining the outcome of an appeal. ... Identity elements are not considered when determining the outcome of a request. ...

Further changes to the tracking system will be considered to allow increased monitoring of these sectors. ... The CRA has considered e-commerce transactions as a compliance risk since 2015 and they have been integrated within our risk assessment methodologies. ... The trend of the tax gap can be considered as one of many indicators of performance at a strategic level because the trend can be influenced by the tax administrator, in addition to other players. ...