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Legislative reference Income Tax Act Paragraph 37(8)(c) SR&ED expenditures related to a business, restriction 4.3 When SR&ED is considered a business The prosecution of SR&ED, in and by itself, is only considered a business of the claimant to which the SR&ED relates, if the claimant derives all or substantially all of its revenue from the prosecution of SR&ED. ... Income from the performance of SR&ED carried out on behalf of another taxpayer is generally considered to be revenue from the prosecution of SR&ED. ... This investment income will not be considered as part of the third-party payment. ...

If an individual is a builder and, under the circumstances described above, is considered to have sold a laneway house and collected the GST/HST, the individual must account for the GST/HST that is considered to have been collected on that sale by reporting it on a GST/HST return (self-assessing). ... Lisa is considered to be a builder of the laneway house. She must self-assess the GST/HST that she is considered to have collected. ... She must report the tax on a GST/HST return for the reporting period in which she is considered to have sold the laneway house. ...

The term factual resident means that, although you left Canada, you are still considered to be a resident of Canada for income tax purposes. ... Generally, you are considered to be an emigrant in the year that you sever your ties with Canada. For all following years, you will be considered a non-resident of Canada. ...

Your employee is considered to be disabled under the CPP An employee who is considered to be disabled under the CPP does not have to contribute to the CPP. ... When prorating, use the number of months up to and including the month the employee was considered to be disabled. Note If the employee is no longer considered disabled under the CPP, start deducting CPP contributions on the first pay dated in the month after the employee is no longer considered disabled. ...

Products considered fertilizer under the Fertilizers Act Any product that meets the requirements to be considered a fertilizer under the Fertilizers Act is considered to meet all the requirements noted above and is zero-rated. ... Provided one of the uses is considered to be agricultural use, the pesticide will be considered to meet this criterion. ... Product B is considered to have an agricultural use. Product B is zero-rated. ...

Are you considered a non-resident? You may be considered a non-resident for tax purposes if you: normally, customarily, or routinely live in another country and are not considered a resident of Canada; or do not have residential ties in Canada; and one of the following situations applies: you live outside Canada throughout the tax year; or you stay in Canada for less than 183 days in the tax year. Even if you no longer live in Canada, you may have residential ties in Canada that are sufficient for you to be considered a factual or deemed resident of Canada. ... Non-residents of Canada If you become a non-resident of Canada, or are considered to be a non-resident for income tax purposes: you will be allowed to keep your TFSA and you will not be taxed in Canada on any earnings in the account or on withdrawals from it; no TFSA contribution room will accrue for any year throughout which you are a non-resident of Canada; and any withdrawals made during the period that you were a non-resident will be added back to your TFSA contribution room in the following year, but will only be available if you re-establish your Canadian residency status for tax purposes. ...

Employing a caregiver, baby-sitter, or domestic worker If you hire a caregiver, baby-sitter, or domestic worker, you may be considered to be the employer of that person. ... When are you considered to be an employer? You are considered to be an employer when you: hire a person; establish regular working hours (for example, 9 a.m. to 5 p.m.); and assign and supervise the tasks performed. ...

" What may be considered abusive Examples When a Canadian taxpayer requests an increase in the transfer price of purchases or acquisitions without repatriation being carried out within a reasonable time – This may be considered abusive, as there is an increased expense or cost without an outlay. ... The taxpayer should be made aware of whether or not the auditor is recommending that the adjustment be considered appropriate. ... These separate adjustments are the ones to be considered under subsection 247(10) of the Act. ...

The term "directly attributable" [note 1] is used to identify the salary or wages, and other remuneration considered to be a "labour expenditure" (LE) in calculating the FTC, and a "Canadian labour expenditure" (CLE) in calculating the PSTC. ... The activities of persons engaged in support of a film production may be considered to be directly attributable to the production, depending on the particular facts of each situation. ... Types of expenditures that are/are not considered to be an LE and CLE Expenditures that may be considered to be an LE or CLE include: vacation pay, statutory holiday pay, sick leave pay; and benefits that are taxable in the hands of an employee (corporation's contribution to the employees' registered retirement savings plan, group insurance plan, meals, etc.); that are paid to, or for, individuals whose salary, wages, or remuneration are directly attributable to the production of a film or video. ...

An allowance must be payable on a periodic basis to be considered support payments. ... Your payment is considered a support payment if the following five conditions are met. ... Are your payments considered support payments? Answer a few questions to find out if the payments made or received are considered support payments. ...