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For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

For your farm to be considered a business, you must have carried on activities with the intention of making a profit and there must be evidence to support that intention. ...

Generally speaking, a PSB exists where an individual would be considered to be an employee of the payer if not for the existence of the corporation. ...

LLCs electing to be treated as a corporation in the U.S. must provide a copy of their most recently assessed U.S. tax return and/or a letter from the Internal Revenue Service confirming the LLC’s election and start-date to be considered resident in the U.S. ...

For the purposes of filing Form T5013, Statement of Partnership Income and Form T5013SUM, Summary of Partnership Income, a nominee or an agent has to hold an interest in the partnership for another person in order to be considered as a nominee or an agent. ...

H) Potential risk that in the event of a privacy breach, there will be an impact on the individual or employee Details: The sensitivity of information used in the objections process is considered high (Protected B). ...

If a child only lives with you part time, go to Custody arrangements and your benefits to find out if you are considered to have shared custody. ...

If the transfer or loan of property is made by a partnership, the property is considered to have been transferred or loaned jointly by the partnership and each member of the partnership. ...

Generally, to be considered a first-time home buyer, you must: be at least 18 years of age be a Canadian citizen or permanent resident of Canada not have lived in a home, whether inside or outside of Canada, that you or your spouse or common-law partner owned or jointly owned as your primary place of residence at any time in the calendar year or in the preceding four calendar years More information on this rebate and how to apply will be made available in the Guide RC4028, GST/HST New Housing Rebate. ...

References Legislation ITA: 6 Amounts to be included as income from office or employment ITA: 6(1)(a) Value of benefits ITA: 6(1)(b) Personal or living expenses (allowances) CPP: 12(1) Amount of contributory salary and wages ETA: 173 Taxable benefit is considered a supply for GST/HST purposes IECPR: 2(1) Amount of insurable earnings IECPR: 2(3) Earnings from insurable employment IECPR: 2(3)(a.1) Earnings from insurable employment – amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the ITA What is the CRA's administrative policy for the purpose of taxable benefits Cash Near-cash Non-cash Page details Date modified: 2025-08-06 ...