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Registered retirement savings plans (RRSPs) Contributions you make to an employee's RRSP and RRSP administration fees that you pay for your employee are considered to be a taxable benefit to the employee. ... Administration fees that you pay directly for an employee's are considered taxable and pensionable. ... These are considered a non-cash benefit, so they are not insurable. Do not deduct EI premiums. ...

If the benefit is not taxable, you are not considered to have collected the GST/HST on the benefit. ... Step 3 If you are considered to have collected the GST/HST on a taxable benefit, you have to calculate the amount of the GST/HST due. See How to calculate the amount of the GST/HST you are considered to have collected. ...

However, where a portion of that land is used in commercial activities, such portion will not usually be considered to contribute to such use and enjoyment. ... Ruling given One-half hectare of the land comprising the land upon which the house is situated and immediately contiguous land will be considered part of the residential complex. ... Ruling requested What portion of the land associated with the apartment building is considered part of the residential complex? ...

If the self-supply takes place before July 2010, the builder-landlord is considered to have paid and collected the GST at 5% on the self-supply. ... As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on August 1, 2010. ...

As a result, Company A is considered to have made a taxable self-supply of the nursing home on that date. ... If the self-supply takes place after March 2013, the person would be considered to have paid and collected the HST at 14% on the self-supply. ... Under the self-supply rules, you will be considered to have made a taxable self-supply of the apartment complex on May 1, 2013. ...

A direct relationship would not be considered to exist between the administrative services provided by ImportCo and the construction equipment. The construction equipment would not be considered to be for use, consumption or supply in the course of ImportCo commercial activities. ... A functional relationship would be considered to exist between the packaging service and the catalogues. ...

In order to be an operator of a joint venture for purposes of the election, a registrant must first be considered a participant in the joint venture. ... For purposes of the section 273 joint venture election, a "bare trust" which is a bare trust at law cannot be considered the operator of a joint venture. ... Generally, an agent is considered to be an extension of the principal and makes or acquires supplies on behalf of the principal who for GST/HST purposes is considered to have made or acquired the supplies. ...

Rentals and leases – more than three months When you rent or lease goods for a period of more than three months, each period of the lease for which there is a payment is considered to be a separate supply. Each separate supply of the rented or leased goods is considered to be made in the province where the goods are ordinarily located. ... In the case of a specified motor vehicle, the supply is considered to be made in the province where you register the vehicle during the lease period. ...

The rebate is considered to be credited on the earlier of the day ownership or possession of the housing is transferred, under the agreement, to the purchaser. ... Similarly, when a person who purchases new housing from a first reseller (a subsequent reseller) is considered to be a builder, the sale of the new housing is taxable. ...

Lump-sum payments An amount paid as one lump-sum will generally not be considered a support payment because it is not paid on a periodic basis. However, if periodic payments required by a court order or written agreement have fallen into arrears and one payment is made to bring these requirements up to date, that payment would be considered a support payment. ... The $3,500 lump-sum payment is considered a settlement amount paid by Jason to release him from his liability for the arrears and therefore, does not qualify as a support payment because it was not made in accordance with the original agreement. ...