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Information was exchanged with Revenu Québec. 3.3 Limitations and clarifications The following limitations and clarifications should be considered when reviewing this report: An external survey using online panels Footnote 8 was carried out by TNS Canada for this evaluation. ... Most were selected based on their high volumes whereas others were selected because they were considered complex or represented a distinct workload. ...

The nature and purpose of the formal meeting or assembly has to be considered in order to determine whether it is a convention or something else. ... The following factors may be considered in determining whether a formal meeting or assembly is not open to the general public: the nature of the meeting or assembly; who usually attends; and how it is publicized. ...

., the amount payable includes the HST payable and a credit for the GST/HST new housing rebate) for the unit, the rebate amount credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the HST is payable. 9. ... If the builder and the purchaser agree to use a stated price net of rebates for the unit, the rebate amounts credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the HST is payable. ...

The CRA continues to handle a large number of requests that are considered complex based on the number of pages. ... Other requests were considered complex because of the nature and sensitivity of the subject matter. ...

If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2015, you have to pay PPIP premiums if one of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...

Premises, facilities, or installations may be considered to be a place of business whether they are owned or rented, or, in some cases, where they are simply available to the business. ... However, you can claim any ITCs to which you are entitled for the following only: purchases of real property and improvements to real property; purchases of capital property (other than real property), such as computers and vehicles, and improvements to capital property; purchases of eligible capital property and improvements to eligible capital property (before January 1, 2017); purchases on which GST/HST became payable before your quick method election took effect, if the time limit to claim the amounts has not expired; goods sold by an auctioneer or an agent on your behalf where the auctioneer or agent has to account for the tax; and goods you are deemed (considered) to have bought to use only in your commercial activities because: a non-resident, who is not registered for the GST/HST, transferred them to you, after paying tax on them; and you provided a commercial service on the goods and then sold them, acting as an agent for the non-resident and collecting the GST/HST. ...

If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2016, you have to pay PPIP premiums if one of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...

Communication Consultation and communication occurred during the TFSA design and implementation phase and, for the most part, was considered successful by both CRA stakeholders and the financial institutions interviewed. ... Of the resolved notices of objection, 39% confirmed CRA’s decision and 37% were considered invalid Footnote 33. ...

Deemed disposition- This term is used when you are considered to have disposed of property, even though a transaction did not take place. ... Consequently, a deemed disposition is not considered for the purposes of Income Tax Regulation 230 and a T5008 slip is not required. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...