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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. ...

In general, the supply of one or more individual assets will not be considered a supply of a business. ...

A large business producing goods for sale (and carrying on such production activities primarily in Ontario or at least 10% in British Columbia) generally can elect to use a production proxy to determine what portion of the specified energy that it acquires for use in these provinces is considered to be used directly in the production of goods for sale (and not subject to the RITCs requirement). ...

The education savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a primarily government-assisted plan (PGAP), but will not attract Canada disability savings grants (CDSGs); will be included in the taxable portion of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit of $200,000. ...

Overview The CRA has processes in place to make sure that the workplace is safe and that employees' health and wellness are being considered. ...

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 sex 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. ...

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 sex classification Province or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, CPP contributions payable on self-employment earnings, EI premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2 and non-taxable when this sum is less than $2. ...