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Current CRA website

Newcomers to Canada and the CRA

If you applied to extend your permit before your existing permit expired, but have not yet received a decision from IRCC, you are considered to have maintained status and are eligible to receive CCB until a decision has been made. ...
Current CRA website

T2 Corporation – Income Tax Guide – Chapter 8: Page 9 of the

A claim is considered to be complete when all of the above documents are filed with the CRA. ...
Current CRA website

Standing Committee on Government Operations and Estimates (May 11, 2020)

Marc Brière: Program that are considered critical are those who are processing CERB for instance. ... There's nothing that's been approved that is proceeding, and where it has required a TB authority to be considered or TB to consider it, it has not been considered. ... Have you considered adding more staff to meet the demand? Have you considered your options? ...
Current CRA website

Chapter 1 Preparing Electronic Records for 2019

In order for an election to be considered valid, it must be submitted by the due date established in the Act. ... Return to footnote 3 referrer Footnote 4 A period is considered valid at any position except at the first position. ... Line 13500 is considered to be zero. The total self-employed income excluding losses is $5,000 (from Business A). ...
Current CRA website

NOTICE266 - For discussion purposes only - Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province

As explained in the previous section, this property would be considered to be prescribed property for purposes of paragraph 220.05(3)(a). ... As a result, the Canadian territories are considered to be non-participating provinces. ... Although considered to be real property based on the definition of real property in subsection 123(1), a mobile home and a floating home are considered to be goods under this definition for purposes of those provisions in the Excise Tax Act that relate to their importation, including section 220.07. ...
Current CRA website

Financial Statements

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... Relevant factors such as new administered activities, legislative changes, and economic factors may also be considered. ...
Current CRA website

Conventions

The nature and purpose of the formal meeting or assembly has to be considered in order to determine whether it is a convention or something else. ... The following factors may be considered in determining whether a formal meeting or assembly is not open to the general public: the nature of the meeting or assembly; who usually attends; and how it is publicized. ...
Current CRA website

T4A-NR - Payments to Non-Residents for Services Provided in Canada - 2017

If you send a payment to cover the balance due with your return, it is considered late. ... Your return is considered on time if we receive it or it is postmarked on or before the next business day. ...
Current CRA website

New Housing Rebates and the HST

., the amount payable includes the HST payable and a credit for the GST/HST new housing rebate) for the unit, the rebate amount credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the HST is payable. 9. ... If the builder and the purchaser agree to use a stated price net of rebates for the unit, the rebate amounts credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the HST is payable. ...
Current CRA website

Quick Method of Accounting for GST/HST

Premises, facilities, or installations may be considered to be a place of business whether they are owned or rented, or, in some cases, where they are simply available to the business. ... However, you can claim any ITCs to which you are entitled for the following only: purchases of real property and improvements to real property; purchases of capital property (other than real property), such as computers and vehicles, and improvements to capital property; purchases of eligible capital property and improvements to eligible capital property (before January 1, 2017); purchases on which GST/HST became payable before your quick method election took effect, if the time limit to claim the amounts has not expired; goods sold by an auctioneer or an agent on your behalf where the auctioneer or agent has to account for the tax; and goods you are deemed (considered) to have bought to use only in your commercial activities because: a non-resident, who is not registered for the GST/HST, transferred them to you, after paying tax on them; and you provided a commercial service on the goods and then sold them, acting as an agent for the non-resident and collecting the GST/HST. ...

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