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The property taxes are considered part of the consideration for the rental of the property. ... Under certain conditions, the supply of a residential unit that is supplied on a rent-geared-to-income basis is considered to be a supply of a municipal service, and once the supplier has been designated as a municipality for the purposes of the municipal rebate, the organization is entitled to claim the rebate. ...

Eligible educator You are considered an eligible educator if you were employed in Canada at any time during the 2019 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, licence, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2019 for teaching supplies that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students’ learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) the eligible teaching supplies expense was not deducted from any person’s income for any year or included in calculating a deduction from any person’s tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ... For example, a request made in 2020 must relate to the 2010 or a later tax year to be considered. ...

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. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2016. ...

For instance, for some participants, a score of 7 is considered an excellent score for a Government agency. ... Improving satisfaction on the important elements of transparency and being client-service oriented are where the CRA stands to see the biggest gains in terms of being considered fair. ...

Host receives from an ISC an item (other than an exclusive product) An item (other than an exclusive product) is considered as a sales aid when an approved direct seller supplies it to an ISC who will give it to a host as a host gift. ... The $5,000 revenues from the sale of exclusive products are not considered when determining whether he has to register. ...

Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, any amount considered a capital gain from the disposition of property for income tax purposes, and any other revenue of any kind; less any amount considered a capital loss from the disposition of property for income tax purposes. ...

A modular home may be considered to be a mobile home for GST/HST purposes. ... Throughout the process, Hugh paid the GST/HST as follows: Calculation Purchases Tax Tax paid Land 5% GST $2,500 Modular home 13% HST $39,000 Total tax paid $41,500 If Hugh meets all of the conditions for claiming the GST/HST new housing rebate, he will be able to claim a total new housing rebate of $23,400, using Option 2, calculated as follows: GST/HST new housing rebate (for the federal part of the HST): Total federal part of the HST paid = $39,000 × 5/13 = $15,000 GST/HST new housing rebate = $15,000 × 36% = $5,400 The calculation of this rebate is based on the federal part of the HST paid on the purchase of the modular home, which is considered to be a mobile home. ...

A modular home may be considered to be a mobile home for GST/HST purposes. ... GST/HST paid by Hugh throughout the process Purchases Tax Tax paid Land 5% GST $2,500 Modular home 12% HST $43,200 Total tax paid $45,700 If Hugh meets all of the conditions for claiming the GST/HST new housing rebate, he will be able to claim a total new housing rebate of $23,670.36, using Option 2, calculated as follows: GST/HST new housing rebate (for the federal part of the HST): $6,300 × [($450,000- $360,000) ÷ $100,000] = $5,670 The calculation of this rebate is based on the purchase price of the modular home, which is considered to be a mobile home. ...

The circumstances must be considered against an objective standard of a “reasonably prudent person.” ... Following an initial investigation, the CRA will inform, in writing, the directors who may be liable that one or more assessments under section 227.1 of the ITA, section 323 of the ETA, section 81 of the ATSCA, section 295 of the EA2001, or section 95 of the SLPECA are being considered. 20. ...

In addition, other documents, whether written or any other form, including supporting documents such as accountants working papers that were used to determine the obligations and entitlements with respect to taxes payable, collectible or to be remitted are considered part of the books and records of the taxpayer and must be made available to the CRA. ... Records are considered to be kept electronically when information is created, processed, maintained and stored electronically. 11. ...