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To determine whether the GST or HST applies to a supply of non-residential real property situated in P.E.I. where the supply is made by way of lease, the following must be considered: the lease interval; and when the consideration for the supply of the real property becomes due or is paid without having become due. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

On a T4A-RCA, box 17 shows the amount of distributions included in box 16 that is considered a retiring allowance and might be eligible for transfer. ... Payments from a PRPP are considered pension income. You can claim the pension income amount for these payments if you are: the PRPP member aged 65 years or older; or the spouse or common-law partner of a deceased PRPP member. ...

Payment compliance will now be considered in all strategies developed to address any area of non-compliance. ... In 2008-2009, we worked collaboratively with that department to ensure that our tax treaty priorities and jurisdictions of interest to the CRA from the perspective of enabling or enhancing information exchange in regard to tax matters were considered. ...

A file is considered to be “non-workable” if a court decision on it or a related file is pending; if the file is awaiting an opinion from Appeals at Headquarters; or sometimes for CPP/EI files, if a file has been referred to a specialized CPP/EI group in Appeals for an opinion. ... Some 42 potential factors have been identified, and 18 are being considered for a pilot test of income tax and GST workloads in the second half of 2002-2003. ...

Please note that an excess cheque is not considered paid until it is cashed. ...

. ¶1.35 is added to clarify that obtaining an authorized certificate does not ensure that a student will be considered to be a qualifying student. ...

Generally, a person is considered to be a Connected person if the person: owns, directly or indirectly, at least 10 per cent of the issued shares of any class of the capital stock of the employer or of a corporation related to the employer; does not deal at arm's length with the employer; or is a specified shareholder of the employer by virtue of paragraph (d) of the definition "specified shareholder" in subsection 248(1) of the Income Tax Act (the Act). [8500(3)] Defined benefit limit For years before 1995, the defined benefit limit is $1,722.22. ...

Since a partnership is considered to be a separate person, it may be required to register for and collect GST/HST if it provide taxable supplies in Canada. ...

Valuation for derivatives – A derivative that provides rights to a corporation and is held on income account is considered to be inventory property, and the corporation could therefore choose to value it at the lower of its cost and its fair market value at the end of the year (inventory valuation rules). ...

Under the Regulation 105 BTS Waiver Guidelines, it could be determined that: the applicant's stay in Canada is less than 180 days under the current contract; and the services are not considered repetitive. ...