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Topics Employee benefits Situations where you are not considered to have collected the GST/HST When and how to report the GST/HST you are considered to have collected How to calculate the amount of the GST/HST you are considered to have collected Input tax credits (ITCs) Property acquired before 1991 or from a non-registrant Do you have to remit GST/HST on employee taxable benefits? ...

Generally, if a benefit is taxable for income tax purposes, we consider you to have made a supply of a good or service to the employee If the property or service that gives rise to the taxable benefit is subject to GST/HST, you are considered to have collected the GST/HST on that benefit. However, there are situations where you will not be considered to have collected the GST/HST on taxable benefits given to employees. For more information on these situations, see Situations where you are not considered to have collected the GST/HST. ...

The allowance was considered, at the time it was paid by the registrant, to be a “reasonable” (i.e., non-taxable) allowance for the purposes of subparagraph 6(1)(b)(v), (vi) or (vii.1) of the ITA. ... Decision Effective January 1, 2001 1, the total combined allowances are not considered to be “reasonable”, by virtue of subparagraph 6(1)(b)(x) of the ITA. ... The registrant is required to certify that it considered the motor vehicle allowances to be unreasonable at the time that they were paid. ...

An employee is not considered to be operating their own business, but rather as being a part of the payer’s business. ... CPP contributions If it is determined that the barber or hairdresser was employed under a contract for services they would be considered to be self-employed. ... This is the case even if the individual is not employed under a contract of service and is considered self-employed. ...

It should be noted that showing the amount in line 114 of the " Goods and Services Tax Return for Registrants " is considered to be sufficient application for the refund. 3. ... The supply of an employee benefit is considered to have been made at the end of February in the year following that in which the benefit was conferred. ... Tax is considered to have become payable in the last reporting period beginning in the registrant's taxation year, and is determined by multiplying the tax fraction by the CCA. ...

An equipment maintenance service contract, by itself, is usually considered to be a single supply of a service (with the parts considered to be an incidental supply to the supply of the service). ... Note that section 2 must be considered first. Section 3 can be considered only if section 2 does not apply. ... Where the agreement(s) for a maintenance contract can be considered to be in respect of more than a single supply of service (i.e. if separate supplies are considered to be made in respect of separate pieces of equipment), then the HST place of supply rules must be applied to each supply under the agreement(s). ...

On this basis, the individual is considered a patient of the facility and the physician's services are considered rendered to that patient. ... On this basis, the individual is considered a patient of the facility and physician B's services are considered to be an institutional health care service rendered to that patient. ...

Major addition To be considered a major addition, the work must be so great that the result is viewed as a newly built house. The addition, by itself, would not be considered to result in a newly built house. ... Substantial renovations by homeowners Major changes have to be made to be considered a substantial renovation (see above). ...

Net tax remittable of $2,500 is considered to have been remitted to the Receiver General on January 29, 2007 and the remaining $7,500 of net tax remittable is considered to have been remitted on February 2, 2007. 3. ... Net tax remittable of $2,500 is considered to have been remitted to the Receiver General on April 27, 2007 and the remaining $7,500 of net tax remittable is considered to have been remitted on May 3, 2007. 3. ... Net tax remittable of $2,500 is considered to have been remitted to the Receiver General on May 3, 2007, and the remaining $7,500 of net tax remittable is considered to have been remitted on May 9, 2007. 3. ...

Residency status For income tax purposes, international students studying in Canada are considered to be one of the following types of residents: resident (includes students who reside in Canada only part of the year); non-resident; deemed resident; or deemed non-resident. ... Deemed non-residents of Canada If you establish significant residential ties with Canada and are considered a resident of another country with which Canada has a tax treaty, you may be considered a deemed non-resident of Canada for tax purposes. You are a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty, you are considered a resident of that other country. ...