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Note A child is considered to be "maintained by an agency" if that agency continues to financially support a child who has been placed in the permanent or temporary custody of a guardian, tutor (in Quebec) or other individual who has been conferred all rights, duties and responsibilities of a parent pursuant to a decree, order, judgment of a competent tribunal or the laws of an Indigenous governing body. 4. ... A child is no longer considered to be maintained by the agency if, for example, the child starts to be maintained by a new agency, returns to live with a parent, is adopted, is missing, has died, is kidnapped, or no longer resides in Canada. If a child is ordered into the custody of a financially-assisted guardian, tutor (in Quebec) or another individual with similar rights and obligations with respect to the child, that child is still considered to be "maintained by an agency" and CSA payments will continue. 11. ...

For example, if a trust ceased to be resident in Canada on June 14, 2023, a deemed year-end would be triggered and the trust would be considered to have a tax year from January 1 to June 14, 2023. ... When the due date falls on a Saturday, Sunday, or public holiday recognized by the Canada Revenue Agency (CRA): Your return is considered on time if the CRA receives it, or it is postmarked on or before the next business day. Your payment is considered on time if the CRA receives it on, or it is processed at a Canadian financial institution on or before the next business day. ...

Large businesses In general, only a person that is considered to be a large business will be subject to the RITC requirement. ... A selected listed financial institution will not be considered a large business. ... Company B will be considered a large business effective August 15, 2012 and would begin recapturing ITCs at that time. ...

Large businesses In general, only a person that is considered to be a large business will be subject to the RITC requirement. ... A selected listed financial institution will not be considered a large business. ... Company B will be considered a large business effective August 15, 2012 and would begin recapturing ITCs at that time. ...

If this amount is $250,000 or less, you are considered a small supplier and you do not have to register for GST/HST. ... You are also considered to have repurchased the property and to have paid the GST on that purchase on July 2, 2016. ... If the sale is considered to be a taxable sale, you are considered to have collected GST/HST on that sale and you have to include that tax in determining your net tax for the reporting period in which you stopped using the property in commercial activities. ...

Large seeds refer to peas, corn and beans only; any other type of seed is considered a small seed. ... Peat is considered a soil conditioner not a fertilizer, and may be sold as soil or as soil mixture. ... The air conditioner and blade attachment are considered to be part of the supply of the tractor. 44. ...

You were a deemed non-resident of Canada in 2019 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...

Large seeds refer to peas, corn and beans only; any other type of seed is considered a small seed. ... Peat is considered a soil conditioner not a fertilizer, and may be sold as soil or as soil mixture. ... The air conditioner and blade attachment are considered to be part of the supply of the tractor. 44. ...

If a certificate is revoked, it is considered to have never been issued. ... For example, any provincial tax credit allowed in connection with the Canadian film or video production is considered assistance. ... Note 2 The CPTC is not considered government assistance for the purposes of determining the CPTC itself. ...

The unit owner is considered to be making a single supply to an occupant. ... The Corporation is considered to be making a single supply to a Resident. ... The Operator is considered to be making a single supply to a Resident. ...