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An organization that has been determined to be a municipality is considered to be a municipality for all GST/HST purposes. All of the activities of a determined municipality are considered to be done in the course of fulfilling its responsibilities as a local authority. ...

However, if these tasks constitute a household service or a personal care service, they will be considered a home care service when they are rendered to an individual who, due to age, infirmity or disability, requires assistance. ... If the service provider charges a separate amount for each of these tasks and is considered to be making more than one supply, the tasks that are not included in the definition of a home care service may be subject to GST/HST depending on the circumstances. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2016. ...

Designated employer – A person who is considered to be the employer of self-employed fishers. ... "Type 2" fisher – any self-employed fisher who is not considered "type 1. ...

Records kept outside Canada and accessed electronically from Canada are not considered to be records in Canada. ... In addition, other documents whether written or any other form, including supporting documents such as accountants' working papers that assist in the determination of obligations and entitlements are considered part of the books and records of the taxpayer and must be made available to the CRA. 21. ...

For the purpose of calculating the maximum number of meals allowed, a “day” is considered to be a twenty-four (24) hour period that begins at the departure time. ... The departure time for transport employees is considered to be the time the employee leaves the municipality and the metropolitan area, if there is one, where the employer's establishment is located. ...

However, we will not permit revisions when, in the Department's view, the main purpose of the amended election is: retroactive tax planning, such as taking advantage of losses or tax credits not considered when the election was originally filed. ... " In these circumstances no benefit will be considered to have been conferred even though the fair market value of the transferred property exceeds the fair market value of the consideration received. ...

The amount you can deduct in a given year for any expense depends if it is considered a current year expense or capital expense. ... The following may be considered when determining operating expenses: Advertising Allowance on eligible capital property Bad debts Business start-up costs Business tax, fees, licenses and dues Business-use-of-home-expenses Capital cost allowance Delivery, freight, and express Fuel costs (except for motor vehicles) Insurance Interest charges Fees, penalties, or bonuses paid for a loan Fees deductible over five years Fees deductible in the year incurred Interest deductible on property no longer used for business purposes Interest on loans made against insurance policies Capitalizing interest Interest related to work space in your home Maintenance and repairs Long-haul truck drivers Extra food and beverages consumed by self-employed Management and administration fees Meals and entertainment (allowable part only) Motor vehicle expenses Legal, accounting, and other professional fees Prepaid expenses Office expenses Other expenses Property taxes Rent Salaries, wages, and benefits (including employer's contributions) Supplies Telephone and utilities Travel Advertising You can deduct expenses for advertising, including advertising in Canadian newspapers and on Canadian television and radio stations. ...

In such cases the property the credit union seizes or repossesses will be considered inventory for purposes of the GST/HST and not capital property. ... This position that seized or repossessed property is considered inventory is consistent with that taken by the Department with respect to the status of such property for income tax purposes. ...

Our audit coverage rates vary depending on the risk and the taxpayer population being considered. ... The reason, in part, is because of changes in population, which were not considered when the funding was originally approved. ...