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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. ...

To determine whether the GST or HST applies to a supply of non-residential real property situated in P.E.I. where the supply is made by way of lease, the following must be considered: the lease interval; and when the consideration for the supply of the real property becomes due or is paid without having become due. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

If you feel your concerns have still not been fully considered after this first contact, you can send a complaint to the CRA Service Feedback Program. ...

You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...

You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...

Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. ... Appendix A – Proof of non-residence in Canada The following examples of written documentation, to be kept on file, will generally be considered satisfactory to the Minister of National Revenue as certification that the person to whom the sale is made is not resident in Canada. ...

If all of the income that entitled an individual to the COVID-19 benefit amounts is tax exempt, all of their COVID-19 benefit payments are considered tax exempt. ... Using the detailed method is not considered a simple tax situation. For the 2021 tax return, an employed individual can choose to claim the Home office expenses using either: the temporary flat rate method, or the detailed method Each employed individual working from home can use the temporary flat rate method to calculate their deduction for home office expenses if all of the following conditions are met: They worked from home in 2021 due to the COVID-19 pandemic They worked more than 50% of the time from home for a period of at least four consecutive weeks in 2021 They are only claiming home office expenses and are not claiming any other employment expenses They were not reimbursed by their employer for home office expenses The temporary flat rate method allows eligible employees to claim a deduction of $2 for each day they worked at home in that period, plus any other days they worked from home in 2021 due to COVID-19, up to a maximum of $500. ...

Tourism and Hospitality Recovery Program (THRP) eligibility Closed There were two ways eligible organizations could qualify for the THRP: Tourism, hospitality, arts, entertainment and recreation sectors: Option 1 of 2 The first way to have qualified for the THRP was 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) came from one or more of the tourism, hospitality, arts, entertainment, or recreation activities this program supported You had a 12-month average revenue drop from March 2020 to February 2021 of at least 40% You had a claim period revenue drop of at least 40% Find out if your activities were considered part of tourism, hospitality, arts, entertainment, or recreation Organizations affected by a qualifying full or partial public health restriction: Option 2 of 2 The second way to have qualified for the THRP was introduced as the Local Lockdown Program. ... Read about which rent or property expenses you could claim If your business, registered charity, or non-profit was related to another eligible entity, you may have been considered to be part of an "affiliated group". ...

A supply of IPP that may not be used in Canada is considered to be made outside Canada, and is therefore not subject to the GST/HST. ... The unregistered non-resident is still considered to be the person making the supply to the other particular person. ...

Cross references: Stipulation Not Required for Pre-1992 Plans – 8509(10.1) Designated Laws – 8513 11.4 8503(4)(d) – Undue Deferral of Payment One year from the date of the member's death is considered as soon as practicable, for the purpose of satisfying paragraph 8503(4)(d) of the Regulations. ... This subsection applies to benefits that are provided or payable after 2007. 11.26 8503(24) & (25) – Associated Defined Benefit Provisions Subsection 8503(24) of the Regulations specifies when one DB provision is considered to be associated with another DB provision for the purpose of subsection 8503(23). ...