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Corporations A and B are, therefore, considered to be closely related. 30. ... Matters for which such laws entitle holders of a class or series of shares to vote separately as a class or series are also not considered when determining whether a person holds qualifying voting control of a corporation. ... Subsection 128(2) provides that where two corporations are closely related to the same corporation under the provisions of subsection 128(1), they are considered closely related to each other. ...

If the sale is subject to the HST at 15%, but the builder does not disclose the information as required, the builder is considered to have collected the HST at 15%. ... A builder who is considered to have collected the HST on a self-supply is required to report that amount on its GST/HST return for the reporting period during which the self-supply occurred. ... Where the housing is not considered to be a “residential complex” for GST/HST purposes, the rental may be subject to the HST even if the period of continuous possession or use is one month or more. ...

For example, any provincial tax credit allowed in connection with the accredited production is considered assistance. ... Note 2 The PSTC is not considered government assistance for the purposes of determining the PSTC itself. ... The PSTC claimed is considered assistance received in the year for the purposes of determining the income of the eligible production corporation. ...

., if the proceeds from the sale would be considered a capital gain or capital loss for income tax purposes. ... While the lessee is generally not considered to be responsible for paying property taxes, the lessee is liable for the payment of the rent. ... If the landlord makes a cash payment to the lessee as an inducement to enter into the lease, the lessee is considered to have made a taxable supply to the landlord. ...

An attendant who is hired privately will probably be considered an employee. ... – A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. ...

Ruling Requested Is the collecting of tagged bags of garbage considered to be an exempt supply of a garbage collection service pursuant to paragraph 20(h)? Ruling provided The supply of the service of collecting the first tagged bag and any additional tagged bags is considered a supply of garbage collection services and would be exempt pursuant to paragraph 20(h). ... This is considered to be an exempt supply of garbage collection services pursuant to paragraph 20(h). ...

Disposing of your principal residence When you sell your home or when you are considered to have sold it, usually you do not have to pay tax on any gain from the sale because of the principal residence exemption. ... Note Because your home is considered personal-use property, if you have a loss at the time you sell or are considered to have sold your home, you are not allowed to claim the loss. ...

Specified disability savings plan This new definition indicates that an RDSP is not considered an SDSP unless the following actions are completed: a medical doctor who is licensed to practice under provincial laws or who is licensed to practise under the laws where the beneficiary resides, certifies in writing that in their professional opinion the beneficiary will not live longer than five years; the holder of the RDSP provides the issuer with the medical certificate and an election containing prescribed information that designates the plan as an SDSP; and the issuer notifies the Minister of Human Resources and Skills Development (HRSD) of the SDSP election in accordance with the Minister's requirements. ... Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: a) the time that the Minister of HRSD receives notification (in accordance with the Minister's requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; b) immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000* [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)] * If the issuer receives the required medical certificate before 2012: immediately before the earliest time in the 2012 calendar year when the total taxable amount of all disability assistance payments made when the plan was an SDSP exceeds $20,000 (this allows for the remainder of the 2011 withdrawal limit to be paid in 2012) [if paragraph (i) requires that a larger taxable amount be paid from the plan then the threshold amount for this paragraph will be the taxable amount that pertains to the calculation in paragraph (i)]; c) immediately before the time a contribution is made to the plan (note that for the purpose of an SDSP, a rollover is not considered a contribution); d) immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; e) immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; f) immediately before the plan is terminated; g) immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; h) if lifetime disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and i) if the government contributions (grant and bond) that were paid to the beneficiary's plan (and all prior plans) are greater than private contributions that were made into the beneficiary's plan (and all prior plans) at the beginning of the calendar year and the total disability assistance payments made from the plan in the year do not equal the result of the legislated maximum formula in paragraph 146.4(4)(l) of the Act (or a lesser amount as supported by the property in the plan), immediately following the year. ...

Specified disability savings plan This new definition indicates that an RDSP is not considered an SDSP unless the following actions are completed: a medical doctor who is licensed to practice under provincial laws or who is licensed to practise under the laws where the beneficiary resides, certifies in writing that in their professional opinion the beneficiary will not live longer than five years; the holder of the RDSP provides the issuer with the medical certificate and an election containing prescribed information that designates the plan as an SDSP; and the issuer notifies the Minister of Human Resources and Skills Development (HRSD) of the SDSP election according to the Minister’s requirements. ... Removal of the SDSP designation An RDSP is no longer considered an SDSP at the earliest of the following times: the time that the Minister of HRSD receives notification (according to the Minister’s requirements) from the issuer that the plan holder has elected to remove the SDSP designation from the plan; immediately before the earliest time in a calendar year when the total taxable amount of all disability assistance payments made in that year when the plan was an SDSP, exceeds $10,000 [if paragraph (11) requires that a larger taxable amount be paid from the plan then the total withdrawal for the calendar year will be determined by the condition in paragraph (11)]; immediately before the time a contribution is made to the plan. Note that for the purpose of an SDSP, a specified RDSP payment is not considered a contribution; immediately before the time a Canada disability savings grant, Canada disability savings bond, or designated provincial program payment is paid into the plan; immediately before the time an amount is paid into the plan where the amount was paid because of or under a program whose purpose is similar to a designated provincial program and the amount was funded directly or indirectly by a province; immediately before the time an accumulated income payment is made to the plan; immediately before the plan is terminated; immediately before the plan becomes non-compliant as a result of the application of paragraph 146.4(10)(a) of the Act; immediately before the beginning of the first calendar year throughout which the beneficiary is eligible for the disability tax credit; if disability assistance payments have not begun to be paid before the end of the particular calendar year following the year in which the plan has last been designated an SDSP, immediately following the particular year; and immediately following the end of a calendar year (that is not the first year of the SDSP) if the total amount of disability assistance payments made from the plan in that year is less than the year’s legislated maximum formula result (or a lesser amount that is supported by the property in the plan). ...

For this rule, the goods are considered to be delivered in a particular province or territory and not in any other province, if the supplier either: ships the goods to a destination in the particular province or territory that is specified in the contract for carriage of the property; or transfers possession of the goods to a common carrier or consignee that the supplier has retained on behalf of the purchaser, to ship the goods to such a destination; or sends the goods by mail or courier, to an address in the particular province or territory. ... Subject matter expert: In that case, regardless of where the customer might be, the supply is made at your location because that is where the goods are considered to be delivered to your customer. ... Since the only home address in Canada of the recipient obtained by the supplier in the ordinary course of its business is in Manitoba, the supply of the service is considered to be made in the non-participating province of Manitoba and is subject to the GST. ...