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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. ...

., 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. ...

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. ...

As mentioned earlier, only one such election can be made in a calendar year, so any elections made in December, 2011 are going to be considered a 2012 election and therefore a revocation cannot be filed until 2013. ... Any elections filed in 2011 are going to be considered as a December 2011 election, and providing that those individuals were eligible to elect not to contribute in 2011, it will be applicable as of January the first, 2012. ...

The following are considered qualifying homes: single-family houses semi-detached houses townhouses mobile homes condominium units apartments in duplexes, triplexes, fourplexes or apartment buildings Note A share in a co-operative housing corporation that entitles you to own and gives you an equity interest in a housing unit located in Canada also qualifies. ... A qualifying individual is one of the following: an individual who is eligible for the disability tax credit for the year an individual who is 65 years of age or older at the end of the year An eligible individual is one of the following: (a) a spouse or common-law partner of a qualifying individual (b) for a qualifying individual who is 65 years of age or older, an individual who has claimed the amount for an eligible dependant (line 30400 of the return), or the Canada caregiver amount for other infirm dependants age 18 or older (line 30450 of the return) for the qualifying individual, or could have claimed such an amount if: the qualifying individual had no income for the eligible dependant amount on line 30400 of the return, the individual was not married or in a common-law partnership for the amount on lines 30400 and 30450 of the return, the qualifying individual was dependent on the individual because of an impairment in physical or mental functions (c) an individual who is entitled to claim the disability amount (on line 31800 of their return) for the qualifying individual, or would be entitled if no amount was claimed for the year by the qualifying individual or the qualifying individual’s spouse or common-law partner An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: it is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual it is owned (either jointly or otherwise) by the eligible individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada throughout the year Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres) is considered part of the eligible dwelling. ...

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... When a due date falls on a Saturday, Sunday, or a public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

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. ...

The CRA continues to handle a large number of requests that are considered complex based on the number of pages. ... Other requests were considered complex because of the nature and sensitivity of the subject matter. ...

Other requests were considered complex because of the nature and sensitivity of the subject matter being processed. ... Once all input is considered, the revised tools will be implemented. Complaints, investigations, and Federal Court cases In 2016–2017, the CRA received 23 complaints under the Privacy Act and closed 23 complaints. ...

The successor holder will be considered to have entered into a new qualifying arrangement unless the full balance of the FHSA is: directly transferred to the survivor's RRSPs or RRIFs by the end of the exempt period received by the survivor as a taxable withdrawal by the end of the exempt period Both of the following must also apply: The survivor did not make any contributions or transfers from their RRSPs to the FHSA after the deceased holder's death The survivor did not make any qualifying withdrawals from the FHSA after the deceased holder's death When the successor holder chooses to directly transfer the property to their RRSPs or RRIFs, they can fill out Form RC722, Transfer from an FHSA to an FHSA, RRSP or RRIF After the Death of the Holder, and provide it to their RRSP issuer or RRIF carrier to document the details of the transfer. ... Therefore, Cartier was not considered to be a qualifying individual and could not become a holder of the FHSA. ...