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A person is not required to be engaged in an activity or undertaking with an expectation of profit to be considered to be in business for GST/HST purposes. ... Generally, the difficulty arises in determining the extent to which a PSB can be considered to be carrying on a business for the purpose of determining whether it is engaged in a commercial activity and, therefore, eligible or required to register for the GST/HST. ... However, the making of supplies cannot be considered as the sole measure of whether a business is being carried on given the absence of the profit test from the definition of "business". ...

The date a return is considered to be filed and the date tax is considered paid are subject to different rules in the Act, as explained in paragraphs 16, 17 and 21 of this memorandum. ... The date of the postmark is considered to be evidence of that day. 17. ... The date of the teller's stamp will be considered as the date received. ...

Therefore, a trust will not be considered to be a bare trust where the trustee has other duties which involve independent or discretionary powers and responsibilities. ... Registration for purposes of the gst While a trust is not normally considered a legal entity, the Act does include a trust in the definition of "person" for purposes of the GST. ... On the other hand, where beneficial owners of property held in a bare trust have registered and accounted for the GST since the inception of the trust or January 1, 1991, they will also be considered to be in compliance with the Act. ...

Therefore, a trust will not be considered to be a bare trust where the trustee has other duties which involve independent or discretionary powers and responsibilities. ... Registration for purposes of the gst While a trust is not normally considered a legal entity, the Act does include a trust in the definition of "person" for purposes of the GST. ... On the other hand, where beneficial owners of property held in a bare trust have registered and accounted for the GST since the inception of the trust or January 1, 1991, they will also be considered to be in compliance with the Act. ...

A person is not required to be engaged in an activity or undertaking with an expectation of profit to be considered to be in business for GST/HST purposes. ... Generally, the difficulty arises in determining the extent to which a PSB can be considered to be carrying on a business for the purpose of determining whether it is engaged in a commercial activity and, therefore, eligible or required to register for the GST/HST. ... However, the making of supplies cannot be considered as the sole measure of whether a business is being carried on given the absence of the profit test from the definition of "business". ...

A statement as to whether, to the best of the Applicant’s knowledge, the issue of whether the Applicant is a municipal or public body performing a function of government in Canada, within the meaning of paragraph 149(1)(c) of the Act, is being considered or has previously been considered by the CRA. ... It should be noted that the above information should not be considered an exhaustive list. ... An Indian band is considered to be performing a function of government if it demonstrates that it performs functions and provides services in a manner generally exhibited by a government. ...

For more information on input tax credits, go to Input tax credits Accommodation sharing Accommodation sharing is renting part or all of a property, typically for a short period of time, and is considered rental income. ... In most cases, the CRA will consider your income to be rental income from property if you rent space and provide only basic services such as: heat utilities parking laundry facilities However, your income may be considered to be self-employment business income if you provide other services to tenants, for example: meals security cleaning The more services you offer, the greater the chance that income from your rental operation is considered business income. ... In this situation, Renée is generally considered to be earning rental income from a property and must report it as rental income on her income tax and benefit return. ...

If an employee has voluntarily entered into a formal telework arrangement with their employer, the employee is considered to have been required to work from home. Because his employer’s office was closed between January 1 and March 31, 2024, Ahmed was considered to be required to work from home during these months. ... If an employee has voluntarily entered into a formal telework arrangement with their employer, the employee is considered to have been required to work from home. ...

The medical examination is considered to be primarily for your benefit. ... The employees' allocation of the ceiling amount to the various types of expense in an HCSA is not considered. ... However, in rare circumstances, each HCSA can be considered a separate insurance plan. ...

It could be something as small as a mug, a pen or a t-shirt, it could be a case where you operate a day care and for donations of $1 000, they get 2 days free daycare- that service is considered an advantage. ... If you have a building that's donated to you and there is a mortgage attached to it and the charity assumes that mortgage, the relief of that debt to the individual donor is considered an advantage to that donor. So this slide gets you thinking about what types of things you could be giving to an individual donor and that anything you give them is considered an advantage. ...