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For the forestry and logging industry. 8455 Stumpage costs for the forestry and logging industry. 8456 Royalty costs royalties paid to holders of copyrights, movies, patents, performing rights, and trademarks, found in cost of sales 8457 Freight-in and duty customs and excise duty 8458 Inventory write-down revaluation of inventory and inventory adjustments 8459 Direct cost amortization of tangible assets amortization of leasehold improvements and amounts referred to as depreciation shown in cost of sales 8460 Direct cost amortization of natural resource assets amounts referred to as depletion shown in cost of sales 8461 Overhead expenses allocated to cost of sales amounts reported under cost of sales that are normally considered operating expenses 8500 Closing inventory 8501 Closing inventory – Finished goods 8502 Closing inventory – Raw materials 8503 Closing inventory – Goods in process closing inventory – work in progress 8518 Cost of sales This item represents the sum of all cost of sales amounts. 8519 Gross profit/loss This item represents the net amount of item 8089 – Total sales of goods and services, less item 8518 – Cost of sales – may also be referred to as gross margin. ...

You would most likely be considered a non-resident of Canada on the date you sever your ties. ... You would most likely be considered a non-resident of Canada (emigrant in the year of departure). ... You may be considered a deemed resident of Canada if you have not established significant residential ties with Canada to be considered a factual resident, but you stayed in Canada for 183 or more days in the year. ...

If the answer is No, the amount is not considered assistance for purposes of the CPTC. ... If the answer is No, the amount is not considered assistance for purposes of the PSTC. ...

As a result, the corporation is considered to have purchased an additional 20% of the property. ... As a result, the corporation is considered to have sold 50% of the property. ...

As a result, the corporation is considered to have purchased an additional 20% of the property. ... As a result, the corporation is considered to have sold 50% of the property. ...

However, under certain circumstances, you may also be considered a builder if you build and sell a single house. ... Answer You are considered to be a builder for GST/HST purposes. Consequently, you are considered to have made a taxable self-supply when you move into a house or when the construction of the house is substantially completed, whichever is later. ... Was I considered to have made a self-supply of the condo unit when I moved in? ...

Non-superficial losses In certain situations, when you dispose of capital property, the loss may not be considered a superficial loss. ... You are considered to have sold the property because you changed its use. ... The property is considered to have been sold because the owner died. The disposition results from the expiry of an option. ...

Also get and complete Form T1248, Information About Your Residency Status – Schedule D If you are not considered to be a factual resident of Canada, and on December 31, 2020, you lived outside Canada and were a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agency program, you may be considered a deemed resident of Canada. ... This may also apply to your spouse or common-law partner, dependent children and other family members If you stayed in Canada for 183 days or more in 2020, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country, you will be considered a deemed resident of Canada. Use the tax package for non-residents and deemed residents of Canada If, throughout 2020, you did not have significant residential ties with Canada and neither of the 2 previous situations apply to you, you may be considered a non-resident of Canada for tax purposes. ...

Organization B has entered into an agreement with University C, which is considered to be a university pursuant to the ETA, to purchase certain educational services from University C. ... University E is considered to be a university pursuant to the ETA. Organization D is not owned or controlled by University E. ... University U is considered to be a university pursuant to the ETA. The incorporating documents of Organization R provide that upon dissolution any property shall be conveyed to University U. ...

Let’s look at a few types of payments to find out if they’re considered retiring allowances. ... The next two slides list various types of payments that are not considered retiring allowances. ... Slide 22 Amounts paid as a retiring allowance are not considered pensionable or insurable income because they are not considered employment income. ...