Search - considered

A band-empowered entity is considered to be situated on a reserve when the entity maintains a presence on a reserve. ... IPP will be considered to be situated on a reserve where there are sufficient factors to connect it to a reserve. ... For purposes of the Excise Tax Act, a trust is considered a separate person from its beneficiaries. ...

IPP will be considered to be situated on a reserve where there are sufficient factors to connect it to a reserve. ... Memberships A membership comprises various rights to property or services, and is therefore considered to be IPP. ... For purposes of the Excise Tax Act, a trust is considered a separate person from its beneficiaries. ...

For example, the product should not be consumed, or should only be consumed in restricted amounts, by pregnant women or children under 16 years of age The product is compared in its marketing to other products that are not considered to be food, beverage or ingredients. ... For example, the product should not be consumed, or should only be consumed in restricted amounts, by pregnant women or children under 16 years of age The product is compared in its marketing to other products that are not considered to be food, beverage or ingredients. Energy bars, protein bars and ready-to-consume energy or protein drinks (such as protein shakes) These products are considered food or beverages and qualified for the temporary GST/HST relief when they met all the following criteria: Compete directly with other similar products that are not enhanced by protein, caffeine, vitamins, and/or minerals (sold in a similar aisle in a store and are marketed in similar fashion) Considered by the average person to be a food or beverage to satisfy hunger or thirst Considered by Health Canada to be a food or beverage Read more details of which products are considered dietary supplements Cannabis products sold in the form of a beverage Related links: Meals and drinks for dine-in, takeout, delivery, and catering Mixed drinks served at establishments Page details Date modified: 2025-02-18 ...

However, such organizations can apply jointly to have the member organization considered a branch of the main organization. ... You are also considered to have repurchased the property and to have paid the GST on that purchase on July 2, 2023. ... If the sale is considered to be a taxable sale, you are considered to have collected GST/HST on that sale and you have to include that tax in determining your net tax for the reporting period in which you stopped using the property in commercial activities. ...

Other tax situations Indigenous peoples Revenu Québec income tax return Non-residents and deemed residents of Canada File returns for someone who has died Foreign reporting Deemed resident You are a deemed resident of Canada for income tax purposes if: on December 31, 2019, you were living outside Canada, you are not considered to be a factual resident of Canada because you did not have significant residential ties in Canada, and you are a government employee, a member of the Canadian Forces including their overseas school staff, or working under a Canadian International Development Agency (CIDA) assistance program. This can also apply to the family members of an individual who is in one of these situations you stayed in Canada for 183 days or more in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country Features File to get your benefits File your return to receive benefits and credits. ...

Pursuant to subsection 149(3), where a person purchases, in a taxation year a non-financial business as a going concern from a financial institution, and this activity was continued as the person's principal business after the purchase, the person is considered to be a financial institution for the remainder of that taxation year. However, in the circumstances described above, it is the Department's position "not" to consider a person who purchases a non- financial business from a financial institution to be a financial institution unless it wants to be considered a financial institution. ...

It is proposed that these new rules be considered to have come into effect on March 21, 2013. ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

Changes in use When there is a change in use of a property you have, you may be considered to have sold all or part of your property even though you did not actually sell it. ... Every time you change the use of a property, you are considered to have sold the property at its fair market value and to have immediately reacquired the property for the same amount. ...

In each of the above cases, no stock dividend is considered to have been issued, no disposition or acquisition is considered to have occurred, and the event is not taxable. ...

These regulations Define the terms used in the administration of the relief provisions; define the types of goods used on board of a conveyance as that are considered to be ship’s stores; provide the requirements for sealing off the ship in a Canadian port; and provide various administrative powers. ... Qualifying Canadian businesses may use these regulations to determine the classes of goods that are considered to be ships’ stores and in respect of which they can claim a refund of any excise tax or excise duty they paid on these goods, or in the case of non-duty-paid packaged alcohol, not pay the excise duty. ...