Search - considered

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. ...

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. ...

The CRA defines individuals as non-residents for income tax purposes, if they: normally, customarily, or routinely live in another country and are not considered a resident of Canada; do not have significant residential ties in Canada and any of the following applies: they live outside Canada throughout the tax year they stay in Canada for less than 183 days in the tax year Footnote 2 Non-resident tax revenue can be derived from income described under Part I of the Income Tax Act (ITA), (for example, Canadian employment income, business income, and disposition of Canadian taxable property) and Part XIII of the ITA (for example, Canadian investment income, rental income, pension income, annuities and royalties). ... Where opportunities are identified for improvements in processes, they will be considered with the appropriate Agency stakeholders. ... Return to footnote4 referrer Footnote 5 Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status Return to footnote5 referrer Footnote 6 Residence Status System Project Business Case (November 2019) developed by the ABSB – Call Centre Services Directorate Return to footnote6 referrer Footnote 7 Complex cases include the taxpayer being considered a resident of another country under a treaty, as well as many ties (primary and secondary) across many countries Return to footnote7 referrer Footnote 8 Data request from the Specialty Correspondence Section in the ABSB. ...

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. ...

Findings, Recommendations, and Action Plans 1.0 Governance The objective of the first line of enquiry is to determine whether: 1.1 Strategic investment planning reflects Agency priorities, and appropriate controls are in place to ensure project proposals (or submissions) are analyzed and aligned horizontally prior to approval; 1.2 Reporting requirements and procedures are appropriate to ensure efficient and effective oversight of project delivery in the MPI process; 1.3 Project management organizational models and practices are aligned with Agency policies, and best practices are identified and shared appropriately within the Agency; and 1.4 Opportunities for internal red tape reduction are considered. 1.1 Strategic Investment Planning Effective investment planning should ensure that resource allocation takes place in a diligent and rational manner while supporting departmental and government-wide priorities and taking into consideration areas of highest risk Footnote 11. ... Other factors that are considered include cost, organizational project management capacity, architecture and composition of the current portfolio. ... The establishment of Project Management Offices (PMO) is considered a best practice to help project teams with documentation and the establishment of project requirements, and as a way to maintain and share project management expertise. ...

Note If you were a resident (including a deemed resident) of Canada in 1999 but, under a tax treaty, you were considered a resident of another country, we may consider you to have been a non-resident of Canada for tax purposes in 1999. ... You were a deemed resident of Canada for tax purposes in 1999 if you did not have residential ties in Canada, but you stayed here for 183 days or more in 1999 and, under a tax treaty, you were not considered a resident of another country. ... If so, though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ...

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. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

Assuming that all other ITC conditions are satisfied, the property owner is considered the recipient of the supply if the property manager is acting as the agent at the time the GST/HST was paid or payable. ... The return is a necessary element of the documentary requirements (i.e., the return is considered a "record") for any ITC claim in respect of the supply. ... Furthermore, any consumption or use of the property or service by the employee, member or volunteer in relation to the activities of the person is considered to be the consumption or use of the person. ...

As such they cannot and should not be considered representative of the Canadian public more broadly or the charitable sector more specifically. ... Representations to Government (10 minutes) [NOTE FOR IDEATION SCREEN] Representations to government When a registered charity makes a representation, whether by invitation or not, to an elected representative or public official, the activity is considered to be charitable, rather than political. Even if the charity explicitly advocates that the law, policy, or decision of any level of government in Canada or a foreign country ought to be retained, opposed, or changed, the activity is considered to fall within the general scope of charitable activities. ...