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With regard to whether the main reason for owning a housing unit is to earn income, a person receiving only incidental rental income from a housing unit is not considered to own the property mainly for the purpose of gaining or producing income. ... The sentences that were removed formerly read as follows: “Or, for example, a seasonal residence can be considered to be ordinarily inhabited in the year by a person who occupies it only during his or her vacation, provided that the main reason for owning the property is not to gain or produce income.” “With regard to the latter stipulation, a person receiving only incidental rental income from a seasonal residence is not considered to own the property mainly for the purpose of gaining or producing income.“ and “As of July 2005, a housing unit owned by a taxpayer that is ordinarily inhabited by the taxpayer or by the taxpayer’s spouse, common-law partner, former spouse, former common-law partner or child could be designated as a principal residence that was ordinarily inhabited in the year.” ...

Such property or services are either considered current expenses or included in a separate class of property from that of the residential complex for income tax purposes and, therefore, are not considered qualifying improvements and are not eligible for the rebate. ... Ruling given Since the rebate claim was filed within two years of the earlier of substantial completion and occupancy of the home, the following property and services would be considered eligible costs in respect of the qualifying land, interest and improvements that may be included in determining the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes: Option Architectural fees Land Rentals of equipment directly related to the construction of the home Legal fees related to the purchase of the land and the construction of the home Building materials and building permits Contractor's and Subcontractor's services for constructing the home Drilling of water well Connection and installation of electrical power Installation and supply of a septic system Hook-up of natural gas Purchase and installation of a built-in air conditioner and a built-in water-purifier Leveling, sodding and landscaping Purchase and installation of wall to wall carpeting (not area carpeting) Construction of a patio and an open deck Purchase and installation of drapery hardware affixed to the complex Construction of a detached garage Purchase and installation of light and bathroom fixtures Pavement of the driveway Purchase and installation of a pre-wired security system Purchase and installation of a built-in vacuum cleaner Purchase and installation of an in-ground swimming pool The following property and services are not included in the total tax paid by the particular individual for purposes of the GST new housing rebate for owner-built homes because they are not considered improvements within the meaning of the Act: Purchase of power tools to be used in the construction of the home; Legal fees related to financing; Purchase of area rugs; Purchase of custom made draperies and blinds; Moving expenses; Pesticides and weed spraying; Purchase and installation of free standing appliances and furniture; Purchase of a television and a sound system; Purchase of art work and home decorations which are not fixtures; Purchase of linen. ...

Political activities vs. prohibited partisan activities Q.5 Is mentioning the name of a minister in a press release considered a partisan political activity? ... A simple, factual statement in a press release, such as: “Minister Jane Smith announced a new government policy today,” is not considered a partisan political activity. ... A.9 Linking to the website of a particular political party or candidate is typically considered a partisan political activity. ...

If the allowance is for the use in Canada of a motor vehicle in relation to the activities of the person, it must be considered to be a reasonable allowance for income tax purposes. When these conditions are met, the person paying the allowance is considered to have received the property or services, and any consumption or use of the property or services by the employee, partner or volunteer is considered to be consumption or use only by the person. In addition, the person is considered to have paid, at the time the allowance is paid to the employee, partner, or volunteer, the GST/HST in respect of the property or services. ...

For the purposes of the dual flight time and solo flight time, the student is considered by the Department to be under instruction and direct supervision. ... For the purposes of the build-up flight time, the student is not considered by the Department to be under instruction and direct supervision. ... The 90 hours build-up time is not exempt under section 8 of Part III of Schedule V to the ETA since the student is not under instruction and direct supervision while completing the 90 hours build-up time (2) Airline Transport Pilot Licence The following flight time must be completed, pursuant to the federal legislation, in order for an individual to obtain an Airline Transport Pilot Licence: Solo flight time 625 hours Build-up flight time 875 hours The 625 hours of solo flight time is considered by the Department to be an exempt supply where all other requirements of section 8 of Part III of Schedule V to the ETA are met. ...

" Included in that definition are several requirements that an organization must meet in order to be considered a "public college". ... An institution may have certain reasonable admissions standards, such as educational prerequisites, and still be considered to be providing educational services to the general public. ... Where an organization meets the definition of a "public college" and it is also established and operated otherwise than for profit, it is considered a "selected public service body" as defined in subsection 259(1) and may therefore be entitled to rebates under section 259. ...

How shared custody benefit amounts are split If your child only lives with you part-time, you may be considered to have shared custody for the Canada Child Benefit (CCB). ... For shared custody arrangements If your child only lives with you part-time, you may be considered to have shared custody for the Canada Child Benefit (CCB). ... What counts as full custody for the CCB If the child lives with you more than 60% of the time, you are considered to have full custody for the purposes of the CCB. ...

The information in this article would apply to his employment for both CPP and EI purposes because it would be considered to be at the location of the festival and in connection with it. ... The information in this article would apply to her employment for EI purposes but not for CPP because it would be considered to be in connection with but not at the location of the circus. ... Non-regular employment that becomes regular When an employee is not initially in regularly employed status, and the nature of the employment changes such that the employee is later considered to be in regularly employed status, the employment is pensionable and insurable beginning on the day that the employment becomes regular. ...

Usually, the amount of land that can be considered as part of the eligible dwelling is limited to half of a hectare (1.24 acres). However, if it can be shown that more land is needed to use and enjoy the home, more than this amount can be considered as part of the eligible dwelling. ... The secondary unit could be newly constructed or created from an existing living space that did not already meet local requirements to be considered a secondary dwelling unit. ...

Since June 15, 2024 falls on a Saturday, you will be considered to have filed on time if we receive your return on or before June 17, 2024. ... Your payment will be considered paid on time if we received it, or it was processed at a Canadian financial institution, on or before, April 30, 2024. ... If you earn income from online platforms, you're considered part of the platform economy. ...