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Eligible disability-related modifications include changes you make to accommodate wheelchairs, such as: installing hand-activated power door openers installing interior and exterior ramps modifying a bathroom, elevator or doorway You can also deduct expenses you pay to install or get the following disability-related devices and equipment: elevator car-position indicators (such as braille panels and audio indicators) visual fire-alarm indicators listening or telephone devices for people who have a hearing impairment disability-specific computer software and hardware attachments Renovating an older building Renovations or repairs are usually considered to be a current expense. When you renovate or repair an older building that you bought to make it suitable to rent, the cost of the work is considered a capital expense. ...

Calculate input tax credits- Types of purchases and expenses Overview Determine the types of purchases and expenses Determine the percentage of use in commercial activities Determine the ITC eligibility percentage Choose a method to calculate ITCs Determine the types of purchases and expenses The amount you can recover for any expense depends if it is considered an operating expense or a capital expense. ... Built-in appliances are fixtures that are usually considered to be part of real property. ...

Software that exclusively allows, without any further intervention, for the following activities is not considered a platform under the rules: the processing of payments listing or advertising redirecting or transferring of users to another platform What is a relevant activity A relevant activity is: The sale of goods for consideration A relevant service What is a relevant service A relevant service is, when provided for consideration, any of the following: The rental of real or immovable property A personal service The rental of a means of transport A prescribed service Sellers who will have their information collected and reported to the CRA may include those who participate in the following activities: Sale of goods Rental of real or immovable property (both residential and commercial) Rideshare and delivery services Personal services What are personal services Personal services are time- or task-based work performed by one or more individuals at the request of a user. Supplementary work that is needed to support a transaction (such as a seller packaging goods for shipping) or that is provided by a seller as an employee of a platform operator or related entity is not considered a personal service. ...

Minor changes to a previously filed selling instrument or agreement will not be considered by the CRA to be a new selling instrument. However, when the amendment is major, the amended selling instrument or agreement is considered to be a new selling instrument or agreement, as the case may be. ...

Payments of residuals and contingent compensation are considered to be delayed compensation for film or video acting services provided in Canada. ... This review will ensure that the concerns raised by the film industry on the taxability of residuals and contingent compensation payments under the current law are fully considered. ...

The tax gap is a complex concept that can be considered from a number of perspectives – domestic or international, by type of tax or taxfiler, or by form of non-compliance. ... Nevertheless, tax gap estimates, considered along with other information and intelligence on non-compliance, can provide insight into the overall health of the tax system and approximate the level of non-compliance with tax laws. ...

Therefore, a non-resident person considered to be carrying on business for income tax purposes is not necessarily considered to be carrying on business for GST/HST purposes. ... The non-resident lessor is considered to be in the business of supplying tangible personal property by way of lease. For GST/HST purposes, the supply of property under a lease is considered to be made on a regular and continuous basis. ...

Whether a person will be considered an agent of another person is a question of fact. ... The supply, however, may be considered a professional service which would be zero-rated under section 23 of Part V of Schedule VI. ... Factors considered were: where was the purpose or objective of the service to have been realized? ...

Whether a person will be considered an agent of another person is a question of fact. ... The supply, however, may be considered a professional service which would be zero-rated under section 23 of Part V of Schedule VI. ... Factors considered were: where was the purpose or objective of the service to have been realized? ...

Therefore, a non-resident person considered to be carrying on business for income tax purposes is not necessarily considered to be carrying on business for GST/HST purposes. ... The non-resident lessor is considered to be in the business of supplying tangible personal property by way of lease. For GST/HST purposes, the supply of property under a lease is considered to be made on a regular and continuous basis. ...