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Note If you have a BN for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant. ... If you have a business number for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant. ... First, determine the fiscal year for which you want to be considered a qualifying NPO. ...

The list of eligible providers outlined in Section 118.3 of the Income Tax Act (ITC) should be updated to include professions categorized under NOC 41300 and 41301.While legislative changes are being considered, the existing criteria should be interpreted flexibly to include provincially regulated health service providers, such as social workers and psycho-educators. ... The list of eligible providers outlined in Section 118.3 of the Income Tax Act should be updated to include professions categorized under NOC 41300 and 41301.While legislative changes are being considered, the existing criteria should be interpreted flexibly to include provincially regulated health service providers, such as social workers and psycho-educators. ... Attendant care and care in a facility You can claim amounts paid to an attendant only if the attendant met both of the following criteria: They were not your spouse or common-law partner They were 18 years of age or older when the amounts were paid An attendant who is hired privately will probably be considered an employee. ...

Note If you have a BN for the purpose of claiming a rebate only, you are not considered to be a GST/HST registrant. ... If you have a business number for the purpose of claiming a rebate only, you are not considered to be a GST/HST registrant. ... The CRA uses this form to establish that your NPO received the required amount of government funding to be considered a qualifying NPO. ...

If there is no share capital, a person who has the ability to appoint the Board of Directors of the corporation will be considered to control the corporation. ...

Advancing funds to a consumer for the amount of the rebate is considered a private arrangement between you and the recipient and is not the same as paying or crediting the rebate amount to the recipient. ...

The services provided by the lawyer and the articling student are considered legal services. 5. ...

How to calculate ITCs for allowances You need to calculate the amount of GST or HST that you are considered to have paid on a reasonable allowance. ...

ITC eligibility on allowances Generally, you are considered to have paid the GST/HST on a reasonable allowance you pay to your employees or partners (or volunteers if you are a charity or a public institution) if you meet all of the following conditions: the allowance is used to pay GST/HST taxable (other than zero-rated) expenses and at least 90% of the expenses are incurred in Canada, or the allowance is for the use of a motor vehicle in Canada the allowance is or would be deductible for income tax purposes the expenses incurred by your employees, partners, or volunteers would have been eligible for ITCs if you had incurred them For more information, see GST/HST Memorandum 9.3, Allowances. ...

There is more land in this parcel than is considered reasonably necessary for the use or enjoyment of the residential complex as a place of residence for individuals. ...

Generally, a receipt should not be issued to the buyer because the price paid is considered to be its actual value in circumstances typically surrounding a sale to the highest bidder, meaning that no gift was made. ...