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A supply of a good is considered to be made in Canada if it is delivered or made available to the customer in Canada. ... In this situation, the GST/HST may apply if the association is considered to be supplying a publication or a subscription to a publication, rather than a membership. ... As a result, the value of the gift or sample publications shipped to Canada is considered to be the price for which they are usually sold to consumers on the retail market. ...

In order to be considered a charitable purpose, promoting racial equality must also fall within one or more of the acceptable categories of charity. ... However, materials the group knows or ought to know are inaccurate, false, misleading, inflammatory, biased, or disparaging would not be considered educational. ... Promoting racial equality through positive race relations efforts and eliminating racial discrimination can be considered a charitable purpose in the fourth category of charity, other purposes beneficial to the community. 19. ...

Legislative reference Income Tax Act Paragraph 37(8)(c) SR&ED expenditures related to a business, restriction 4.3 When SR&ED is considered a business The prosecution of SR&ED, in and by itself, is only considered a business of the claimant to which the SR&ED relates, if the claimant derives all or substantially all of its revenue from the prosecution of SR&ED. ... Income from the performance of SR&ED carried out on behalf of another taxpayer is generally considered to be revenue from the prosecution of SR&ED. ... This investment income will not be considered as part of the third-party payment. ...

Income from the performance of SR&ED carried out on behalf of another taxpayer is generally considered to be revenue from the prosecution of SR&ED. ... If the results of the SR&ED are in the public domain before the sponsor receives them, then that would not be considered to be a preferential right. ... This investment income will not be considered as part of the third-party payment. ...

If the gift card meets all these conditions, it is considered non-cash for the purpose of the CRA's administrative policy. If the card does not meet these conditions, it is considered a near-cash benefit and is taxable. ... The employer provided gift cards (which meet the conditions for the card to be considered non-cash) of $50 to 75 employees and not the spouses or common-law partners to cover the cost for meal, beverage and delivery service. ...

What qualifies as a support payment Answer a few questions to find out if the specific-purpose payments made are considered support payments. The following provides the same information in two different formats: Interactive questions to get specific results Full text to determine if specific-purpose payments made are considered support payments Answer interactive questions Answer The payments made are not considered support payments. ... Answer The specific-purpose payments made are not considered support payments. ...

The following provides the same information in two different formats: Interactive questions to get specific results Full text to determine if payments made are considered support payments Answer interactive questions Answer The payments made are not considered support payments. ... You have told us: the payments are not paid to the recipient Answer The payments may be considered support payments. ... Exceptions In certain situations, your payments are considered support payments even if they do not meet the above conditions. ...

The term factual resident means that, although you left Canada, you are still considered to be a resident of Canada for income tax purposes. ... If your circumstances change, you may no longer be considered a factual resident of Canada for income tax purposes. ... For all of the following years, you would be considered a non-resident of Canada. ...

If an individual is a builder and, under the circumstances described above, is considered to have sold a laneway house and collected the GST/HST, the individual must account for the GST/HST that is considered to have been collected on that sale by reporting it on a GST/HST return (self-assessing). ... Lisa is considered to be a builder of the laneway house. She must self-assess the GST/HST that she is considered to have collected. ... She must report the tax on a GST/HST return for the reporting period in which she is considered to have sold the laneway house. ...

Your employee is considered to be disabled under the CPP An employee who is considered to be disabled under the CPP does not have to contribute to the CPP. ... When prorating, use the number of months up to and including the month the employee was considered to be disabled. Note If the employee is no longer considered disabled under the CPP, start deducting CPP contributions on the first pay dated in the month after the employee is no longer considered disabled. ...