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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. ...

Step 2 For each taxable benefit, determine whether any of the situations where you are not considered to have collected the GST/HST applies. ... Step 3 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. For more information, see How to calculate the amount of the GST/HST you are considered to have collected. ...

Registered retirement savings plans (RRSPs) Contributions you make to your employee's RRSP and RRSP administration fees that you pay for your employee are considered to be a taxable benefit for the employee. ... Administration fees that you pay directly for an employee are considered taxable and pensionable. ... These are considered a non-cash benefit, so they are not insurable. Do not deduct EI premiums. ...

The agreement also states that the amounts paid before January 2024 are considered paid and received under this agreement. ... The payments made in 2023 and 2024 are considered support payments because they were paid in the year of the written agreement and the previous year. ... The 2022 payments are not considered support payments because they were not paid in the year of the written agreement or in the previous year. ...

However, where a portion of that land is used in commercial activities, such portion will not usually be considered to contribute to such use and enjoyment. ... Ruling given One-half hectare of the land comprising the land upon which the house is situated and immediately contiguous land will be considered part of the residential complex. ... Ruling requested What portion of the land associated with the apartment building is considered part of the residential complex? ...

For more information about the circumstances that may be considered, see When to Request a Remission Review. ...

If the self-supply takes place before July 2010, the builder-landlord is considered to have paid and collected the GST at 5% on the self-supply. ... As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on August 1, 2010. ...

As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... If the self-supply takes place after March 2013, the person would be considered to have paid and collected the HST at 14% on the self-supply. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on May 1, 2013. ...

If the self-supply takes place before July 2010, the builder-landlord is considered to have paid and collected the GST at 5% on the self-supply. ... As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on August 1, 2010. ...

A direct relationship would not be considered to exist between the administrative services provided by ImportCo and the construction equipment. The construction equipment would not be considered to be for use, consumption or supply in the course of ImportCo commercial activities. ... A functional relationship would be considered to exist between the packaging service and the catalogues. ...