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This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ... This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ...

Designated municipality – If a person is designated by the Minister of National Revenue to be a municipality for particular exempt municipal services that it supplies, the person is considered to be a municipality only for the purpose of the PSB rebate and only for those particular exempt municipal services. ... To be considered a qualifying NPO, at any time in a fiscal year, the NPO's or prescribed government organization's percentage of government funding for the fiscal year must be at least 40% of its total revenue. ...

For example, a holding company may be considered a financial institution under paragraph 149(1)(b) if it earns financial revenues such as dividends from an unrelated corporation for the previous taxation year to the extent that it meets the thresholds mentioned above. ... For the purpose of this de minimis test, penalties levied by a vendor for late payment of an account receivable generated in the normal course of the vendor's business would not be considered to be a fee for the provision of credit. ...

Example 7 A non-registrant builder of new rental housing is deemed to have self-supplied the housing on September 1, 2013, at which time the GST and B.C. transition tax become payable (and are considered to have been collected) by the builder. As a non-registrant, the builder is considered to be a monthly filer, and is required to report the tax on a non-personalized GST/HST return for the reporting period September 1, 2013 to September 30, 2013. ...

Farming income Farming income includes income you earned from the following activities: soil tilling livestock raising or showing racehorse maintenance poultry raising dairy farming fur farming tree farming fruit growing beekeeping cultivating crops in water or hydroponics Christmas tree growing operating a wild-game reserve operating a chicken hatchery operating a feedlot In certain circumstances, you may also earn farming income from: raising fish market gardening operating a nursery or greenhouse operating a maple sugar bush (includes the activity of maple sap transformation into maple products if this activity is considered incidental to the basic activities of a maple sugar bush, such as the extraction and the collection of maple sap, which are farming activities) Generally, livestock are domestic animals bred, raised, or kept on a farm or ranch, normally in an agricultural setting, for commercial profit. ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ...

You are still considered to have a spouse or common-law partner if you were separated involuntarily (not because of a breakdown in your relationship). ... You are primarily responsible for the care and upbringing of the child if you: supervise the child's daily activities and needs make sure the child's medical needs are met and arrange for child care when necessary You are not considered the person who is primarily responsible if the child is legally, physically, or financially maintained by a child welfare agency. ...

Examples of blood relatives who are not considered to deal at arm’s length with each other include grandparents, parents, brothers, sisters, and children. ... Persons related to these individuals or groups are also considered related to those corporations. ...

The information in Memorandum 18-4 does not represent a change in the CRA’s policy and was provided to ensure that all relevant indicators surrounding a transfer payment are considered in order to reach a correct determination as to whether a payment is consideration for a supply. ... Therefore, even if a purpose of a transfer payment is to fund or subsidize a grantee’s activities that benefit the general public or a segment thereof, other indicators must be considered when making a final determination as to whether the payment is consideration for a supply. ...

Many charities are critical of a concept of charity embedded in statute and regulation that is patriarchal and out of step with today’s environment in which equity, human rights and the dismantling of systemic oppression are considered to be central to the purpose and work of many organizations serving vulnerable populations. ... We also considered the findings and recommendations from the Special Senate Committee Report on the Charitable Sector, and the Government of Canada’s response to that report. ...

Medical Expenses Tax Credit (line 33200) – For expenses incurred after October 16, 2018, certain cannabis products purchased for a patient for medical purposes will be considered eligible medical expenses for the medical expense tax credit, once they become permitted for legal sale under the Cannabis Act. ... Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and gender classification Provincial or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. ...