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Notes If you are a deemed resident of Canada, and also establish residential ties in a country with which Canada has a tax treaty and you are considered to be a resident of that country for the purposes of that tax treaty, you may be considered a deemed non-resident of Canada for tax purposes. You become a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty with which Canada has with the other country, you would be considered a resident of that other country and not Canada. ... In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ...

These types of costs are considered to be a cost of distribution, not production. ... However, the production cost does not include amounts payable in the future (deferrals) which are considered to be contingent liabilities. ... The CPTC is considered to be assistance received in the year for a qualified production. ...

These facts would be considered neutral when the nature of the work dictates that these working conditions are necessary. Although these conditions of employment are usually indicators of control, they would be considered neutral in this situation. ... It is possible for a worker to be considered an employee under a contract or agreement, while at the same time being considered a self-employed worker under another contract or agreement. ...

The transitional tax adjustment is considered to be collected by the builder and is not payable by the purchaser. ... The transitional tax adjustment is an amount that you are considered to have collected. ... If the transitional tax adjustment is not considered to have been collected by the builder, because the date on which it would have been considered to have been collected is on or after April 1, 2013, the B.C. ...

Any activity that is not strictly of a preparatory or auxiliary character must be considered. ... Decision The RO is not considered to be a permanent establishment of the non-resident bank. ... The equipment and its location are not considered to be at the disposal of the non-resident. ...

Therefore, a recreational unit would not generally be considered to be a residential unit. ... The determination of whether a particular recreational unit may be considered to be a residential unit is made on a case-by-case basis. ... All relevant factors should be considered in determining whether a recreational unit is used as an individual's place of residence. ...

Note Purchasers who forfeited the deposit are considered to have paid the GST/HST. ... As a result, the corporation is considered to have sold 50% of the property. ... You can claim an ITC equal to the GST/HST you are considered to have paid. ...

Any investment losses within a TFSA are not considered a withdrawal and therefore are not part of your TFSA contribution room. ... The $4,000 loss that Amanda incurred during the year is not considered a “withdrawal”. ... You will be considered to have disposed of the property at its fair market value (FMV) at the time of the contribution. ...

To the extent that the government assistance is considered to be compensation for property that has been lost or destroyed, the amount of the assistance is treated similarly to insurance proceeds so that the compensation is considered to be proceeds of disposition. ... A property is considered to be a replacement property for a former property only if specific conditions are met. ... Goods and services tax/harmonized sales tax (GST/HST) In general, the provision of financial assistance by a government (or other grantor) to an individual or a business to subsidize the individual or business for losses or expenses resulting from a disaster will not be considered a supply and, therefore, the GST/HST will not apply to it, as long as there is no direct link between the financial assistance and a supply by the individual or business to the grantor or a third party specified by the grantor. ...

For reimbursement of meal and entertainment expenses to an employee or partner your books and records must capture: the name and BN of the registered employer or partnership that has made the reasonable reimbursement; the name of the employee or member of the partnership who has received the reasonable reimbursement; the total amount of the reimbursement received by each employee or member of the partnership; the total GST/HST considered to have been paid in respect of the reimbursement; and the reporting period in which the reimbursement was paid. For meal and entertainment expenses allowances to an employee or partner your books and records must capture: the name and BN of the employer or partnership that has paid the reasonable allowance; the name of the employee or member of the partnership who has received the reasonable allowance; the total amount of the allowance paid to each employee or member of the partnership; the total GST/HST considered to have been paid in respect of that allowance; the reporting period in which the allowance was paid; and the type of the supply. ... For allowances (other than for meal and entertainment expenses) to an employee or partner your books and records must show: the name and BN number of the employer or partnership that has paid the reasonable allowance; the name of the employee or member of the partnership who has received the reasonable allowance; the total amount of allowance paid to each employee or member of the partnership; the total GST/HST considered to have been paid in respect of that allowance; the reporting period in which the allowance was paid; and the type of the supply. ...