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A partnership is considered to be a person for GST/HST purposes. Therefore, it is important that you structure your affairs in a clear and understandable manner, since your reporting and remittance of GST/HST will depend on the type of structure you choose. ... Goodwill and certain other intangible properties are no longer considered to be eligible capital expenditures. ...

Statement of Limitation Findings from this qualitative research (i.e. focus groups) should be considered directional only, and results should not be projected as representative of the entire Canadian population. ... This process is considered too complex and time consuming. Handing this task over to a specialist is a way to avoid mistakes and ensure that you get back as much as possible on your tax return. ...

If you provided a taxable benefit to an employee If you are considered to have collected the GST/HST on a taxable benefit, you have to calculate the amount of the GST/HST due. The amount of the GST/HST you are considered to have collected on a taxable benefit is based on a percentage of the value of the benefit for GST/HST purposes. ...

Note: Amounts received from the Aid to Publishers will not be considered in the formula for calculating the qualifying labour expenditure for a QJO. ... CEWS and the TWS are considered government assistance and therefore the qualifying labour expenditure in respect of an eligible newsroom employee must be decreased by the CEWS received and TWS claimed or intended to be claimed in respect of that employee. ...

Amounts that you pay under a net lease are considered rent. You will add all of these expenses to the “Rent” field in the calculator when you calculate your subsidy amounts. ... Additional factors will need to be considered. For example, if Mr. C and Op Co are acting in concert without separate interest in respect of the rental transaction they may not be dealing at arm’s length. ...

Amounts that you pay under a net lease are considered rent. You will add all of these expenses to the “Rent” field in the calculator when you calculate your subsidy amounts. ... Additional factors will need to be considered. For example, if Mr. C and Op Co are acting in concert without separate interest in respect of the rental transaction they may not be dealing at arm’s length. ...

However, because Ravi has determined that his business is not considered a qualifying tourism or hospitality entity, he is not able to apply for the THRP under this set of conditions. ... He would still need to calculate his claim period revenue drop to see if he can apply for a rent subsidy through the THRP under that set of conditions, but his 12-month average revenue drop does not need to be considered in that case. ...

You may qualify if you are either: part of the tourism, hospitality, arts, entertainment, or recreation sectors, or affected by a qualifying public health restriction Who can apply for the THRP There are two ways eligible organizations can qualify for the THRP: Tourism, hospitality, arts, entertainment, and recreation sectors: Option 1 of 2 The first way to qualify for the THRP is by meeting the following three conditions: More than 50% of your total eligible revenue for the prior reference periods for CEWS claim periods 1 to 13 (but excluding one of either CEWS claim period 10 or 11) comes from one or more of the tourism, hospitality, arts, entertainment, or recreation activities this program supports You have a 12-month average revenue drop from March 2020 to February 2021 of at least 40% You have a claim period revenue drop of at least 40% Find out if your activities are considered part of tourism, hospitality, arts, entertainment, or recreation Updated: May 17, 2022 Organizations subject to a qualifying public health restriction or qualifying partial (capacity-limiting) public health restriction: Option 2 of 2 The second way to qualify for the THRP was introduced as the Local Lockdown Program. ... If you're not sure which subsidy may fit your situation: Answer a few questions to see what you may qualify for Applying for wage or rent support under the THRP Through the THRP, whether you are considered a qualifying tourism or hospitality entity or you were subject to a qualifying public health restriction or a qualifying partial (capacity-limiting) public health restriction, you may be able to get a subsidy to help cover wages (formerly the Canada Emergency Wage Subsidy) and rent (formerly the Canada Emergency Rent Subsidy). ...

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 2021. ...

An individual is considered to depend on someone for support if they rely on them to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter, and clothing. ... Certain conditions must be met in order to be eligible to participate in the HBP, including the following: You must be considered a first-time home buyer. ...