Search - considered

Additional deduction—credit unions: Although a credit union is not generally considered a private corporation, it is eligible for the small business deduction. ...

This feedback helped the Agency refine the service vision, ensuring that perspectives from a broad range of employees were considered. ...

Modular homes are considered mobile homes for GST/HST purposes if they meet certain criteria, including that the manufacture or assembly of the modular home is substantially completed prior to being moved to a site. ...

By self-identifying on the Federal Student Employment Program application form on the www.jobs.gc.ca website, students are automatically considered for the ASEP. ...

You can recover only the amount of tax that can reasonably be considered as being for the part that you sold. ... You determine that $1,250 (which is one-fourth of the $5,000 tax you paid on your purchase of the land), can reasonably be considered as the amount of GST you previously paid for the part that you sold. ... Note If you are filing an application under reason code 10, 14, or 26 because a GST/HST-registered supplier or insurer paid or credited you with your rebate, you are still considered to be the legal claimant. ...

Note that a QSIP that is a prescribed financial institution could apply not to be considered as an SLFI (see section “6. ... The investment plan would apply to the Minister by filing Form RC4612, Application to Not be Considered a Selected Listed Financial Institution. ... EBP X has not applied under section 16 of the draft SLFI Regulations for its 2011, 2012 or 2013 fiscal years to not be considered to be an SLFI. ...

Selected listed financial institution In general terms, you would be considered to be a selected listed financial institution (SLFI) for the purposes of the GST/HST under subsection 225.2(1) of the ETA throughout a reporting period in a fiscal year that ends in your taxation year if you satisfy the following two conditions: you are a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) at any time in your taxation year; and you have a permanent establishment in a participating province and a permanent establishment in any other province, at any time during your taxation year. As of January 1, 2013, you are generally considered to be an SLFI for the purposes of the QST throughout a reporting period in a fiscal year that ends in your taxation year if you satisfy the following two conditions: you are a listed financial institution described in any of paragraphs 1 to 10 of the definition of listed financial institution in section 1 of the ARQST (which parallel subparagraphs 149(1)(a)(i) to (x) of the ETA) at any time in your taxation year; and you have a permanent establishment in Quebec and a permanent establishment in any other province at any time in your taxation year. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

The PSB is also considered to have paid GST on the equipment's fair market value of $25,000. ... The PSB is also considered to have collected and to have paid tax on the fair market value of the complex at that time Footnote 3. ... Pursuant to section 175, the charity is deemed to have received a supply of the car rental, and the use of the car by the volunteer for the two days is considered to be use by the charity. ...

The education savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a primarily government-assisted plan (PGAP), but will not attract Canada disability savings grants (CDSGs); will be included in the taxable portion of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit of $200,000. ...

However, you can claim any ITCs to which you are entitled for the following: purchases of real property and improvements to real property purchases of capital assets (other than real property), such as computers and vehicles, and purchases of eligible capital property if the fair market value of the property at the time of purchase is at least $10,000 purchases of improvements to capital assets (other than real property) such as computers and vehicles and to eligible capital property purchases on which the GST/HST became payable before your special quick method election took effect, if the time limit to claim the amounts has not expired goods sold by an auctioneer or agent on your behalf where the auctioneer or the agent has to account for the tax goods you are considered to have: acquired for use exclusively in your commercial activities because an unregistered non-resident, who paid tax on an importation or deemed supply of the goods, transferred them to you in order for you to make a taxable supply of a commercial service to the non-resident in respect of the goods; and supplied, in the course of your commercial activities, as an agent on behalf of the non-resident. ...