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Activities involving music entertainment or appreciation and recreational courses that include an element of music (e.g. ballroom dancing, aerobics) would not be considered music lessons. ... If a supplier provides multiple music programs, some of these programs may be considered music lessons for GST/HST purposes while others may not. ... Each program must be considered separately. Example A supplier offers a program for pre-school aged children and their parents. ...

What areas of Ontario are considered Northern Ontario for the NOEC? Am I eligible for the 2017 NOEC? ... What areas of Ontario are considered Northern Ontario for the NOEC? For the NOEC, Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, and Timiskaming. ... However, as long as the CRA considered you to be a single parent for a particular month (as described in the previous question), your payment for that month will be based on the family income threshold. ...

Since 2012-13, an application is simply considered "abandoned" when an applicant organization does not respond to the Directorate's request for information. ... Public and charitable sector outreach initiatives In 2015-16, the Directorate reviewed its outreach program to assess its effectiveness.This review considered product quality, impact, and ease of understanding. ... First, it examined late filing and found that: approximately 1/4 of charities file late on an annual basis most late returns are received within 30 days of the deadline the majority of late filers were "repeat offenders," filing late for two or more consecutive years most late-filing charities have: no, or few, paid staff revenues under $100,000 expenditures under $100,000 The project also considered whether the Directorate unintentionally encourages charities to file just before their registration would be revoked, rather than filing on time. ...

Findings, Recommendations, and Action Plans 1.0 Governance The objective of the first line of enquiry is to determine whether: 1.1 Strategic investment planning reflects Agency priorities, and appropriate controls are in place to ensure project proposals (or submissions) are analyzed and aligned horizontally prior to approval; 1.2 Reporting requirements and procedures are appropriate to ensure efficient and effective oversight of project delivery in the MPI process; 1.3 Project management organizational models and practices are aligned with Agency policies, and best practices are identified and shared appropriately within the Agency; and 1.4 Opportunities for internal red tape reduction are considered. 1.1 Strategic Investment Planning Effective investment planning should ensure that resource allocation takes place in a diligent and rational manner while supporting departmental and government-wide priorities and taking into consideration areas of highest risk Footnote 11. ... Other factors that are considered include cost, organizational project management capacity, architecture and composition of the current portfolio. ... The establishment of Project Management Offices (PMO) is considered a best practice to help project teams with documentation and the establishment of project requirements, and as a way to maintain and share project management expertise. ...

Although there are no provisions that zero-rate the supply of an IUD as a device, the supply of certain IUDs may be considered to be a supply of a drug for purposes of the GST/HST. ... In other words, the supply of long-term residential accommodation, for which no funding described in item 4 above is received,even if the rent paid for this accommodation is geared to the tenant’s income, is not considered to be within an organization’s designated activities. ... These remaining funds are not considered to be government funding. Therefore, upon expiry of the operating agreement, the housing provider no longer meets the government funding criterion, even if it has funds remaining in the SSF. ...

Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ... The CRA has recorded, in the amounts payable to taxpayers or in reduction of the amounts receivable from taxpayers, as applicable, the estimated amount of objections or appeals that are considered likely to be lost and that can be reasonably estimated. 10. ...

Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ... The CRA has recorded, in the amounts payable to taxpayers or in reduction of the amounts receivable from taxpayers, as applicable, the estimated amount of objections or appeals that are considered likely to be lost and that can be reasonably estimated. 10. ...

Assuming that all other ITC conditions are satisfied, the property owner is considered the recipient of the supply if the property manager is acting as the agent at the time the GST/HST was paid or payable. ... The return is a necessary element of the documentary requirements (i.e., the return is considered a "record") for any ITC claim in respect of the supply. ... Furthermore, any consumption or use of the property or service by the employee, member or volunteer in relation to the activities of the person is considered to be the consumption or use of the person. ...

Note that amounts included under paragraph 6(1)(f) of the Act (benefits under employer-funded sickness or accident insurance plans, disability insurance plans or income maintenance insurance plans) are considered “compensation” under (a) above since they have to be included in calculating the beneficiary's employment income. ... If a non-vested amount is paid to the beneficiary or if vesting continues after employment ceases, the beneficiary will not be considered to have lost all entitlement to benefits. ... A taxpayer is considered to have received a benefit from a DPSP if property of a trust governed by a DPSP or a revoked plan is disposed of to the taxpayer at a price that is less than the fair market value at the time of the transaction, or if property is acquired from the taxpayer at a price that is more than the fair market value at the time of the transaction. ...

“Consumption” is not defined in the Act but is generally considered to be the act or instance of consuming or the process of being consumed. ... “Use” is not defined in the Act but is generally considered to be the act or practice of using or employing something. ... For purposes of paragraph 1(d) of Part V of Schedule VI, processing property is generally considered to refer to a technique of preparation, handling, or other activity which causes a physical or chemical change in the property other than natural growth. ...