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You can recover only the amount of tax that can reasonably be considered as being for the part that you sold. ... You determine that $1,250 (which is one-fourth of the $5,000 tax you paid on your purchase of the land), can reasonably be considered as the amount of GST you previously paid for the part that you sold. ... Note If you are filing an application under reason code 10, 14, or 26 because a GST/HST-registered supplier or insurer paid or credited you with your rebate, you are still considered to be the legal claimant. ...

If you are not registered for the GST/HST, you are considered to be a montly filer. ... In this case, you are considered to be a monthly filer. Part C – Instalment method elected for transitional year (annual filers only) This information is not currently required for fiscal years that begin after June 30, 2010. ... Note Include on line 103 any transitional tax adjustment amount you are considered to have collected as a builder of new housing. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ... If only one of the surviving spouses receives the death benefit, that spouse is considered the sole surviving spouse. ... These expenses are considered "outlays and expenses" on Schedule 3 when you calculate your capital gain or capital loss. ...

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. ...

Note that a QSIP that is a prescribed financial institution could apply not to be considered as an SLFI (see section “6. ... The investment plan would apply to the Minister by filing Form RC4612, Application to Not be Considered a Selected Listed Financial Institution. ... EBP X has not applied under section 16 of the draft SLFI Regulations for its 2011, 2012 or 2013 fiscal years to not be considered to be an SLFI. ...

Note that a QSIP that is a prescribed financial institution could apply not to be considered as an SLFI (see section “6. ... The investment plan would apply to the Minister by filing Form RC4612, Application to Not be Considered a Selected Listed Financial Institution. ... EBP X has not applied under section 16 of the draft SLFI Regulations for its 2011, 2012 or 2013 fiscal years to not be considered to be an SLFI. ...

Selected listed financial institution In general terms, you would be considered to be a selected listed financial institution (SLFI) for the purposes of the GST/HST under subsection 225.2(1) of the ETA throughout a reporting period in a fiscal year that ends in your taxation year if you satisfy the following two conditions: you are a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) at any time in your taxation year; and you have a permanent establishment in a participating province and a permanent establishment in any other province, at any time during your taxation year. As of January 1, 2013, you are generally considered to be an SLFI for the purposes of the QST throughout a reporting period in a fiscal year that ends in your taxation year if you satisfy the following two conditions: you are a listed financial institution described in any of paragraphs 1 to 10 of the definition of listed financial institution in section 1 of the ARQST (which parallel subparagraphs 149(1)(a)(i) to (x) of the ETA) at any time in your taxation year; and you have a permanent establishment in Quebec and a permanent establishment in any other province at any time in your taxation year. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

The PSB is also considered to have paid GST on the equipment's fair market value of $25,000. ... The PSB is also considered to have collected and to have paid tax on the fair market value of the complex at that time Footnote 3. ... Pursuant to section 175, the charity is deemed to have received a supply of the car rental, and the use of the car by the volunteer for the two days is considered to be use by the charity. ...

Since claim codes use a mid-point in a range, indexing is considered more accurate. ... Where: Y = The total of the following amounts as shown on Form TD1ON or for which the employee or pensioner has made a written or electronic request: $529 multiplied by the number of disabled dependants; $529 multiplied by the number of dependants under age 19 Note: If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...

The PSB is also considered to have paid the GST on the equipment’s fair market value of $25,000. ... The PSB is also considered to have collected and to have paid tax on the fair market value of the complex at that time Footnote 3. ... Pursuant to section 175, the charity is deemed to have received a supply of the car rental, and the use of the car by the volunteer for the two days is considered to be use by the charity. ...