Search - considered

This memorandum sets out the administrative guidelines under which the cancellation or waiver of penalties and/or interest, payable under section 280 and penalties assessed under section 280.1, may be considered. ... Factors to be considered when waiving or cancelling penalties and/or interest 15. ... The person’s request for a second review should include the following information: the reasons why the person disagrees with the CRA’s decision (e.g., not all information was considered, or certain facts or details were not considered in their proper context); and any relevant new documents, facts or correspondence. ...

In certain circumstances, other services may or may not be considered freight transportation services. ... ABC is considered the invoicing carrier and charges the applicable GST/HST to the shipper. ... In these circumstances, the gravel pit owner (contractor) would be considered to be the shipper of the goods, not the carrier. ...

Air conditioning work Asphalt paving Carpet work Commercial refrigeration work (for example, the refrigerator is large and a component part of the building) Concrete pouring and finishing Demolition Dry and wet heating Drywalling Duct and sheet metal work Electrical work Elevator and escalator work Environmental control work Excavating and grading Fencing Finish carpentry Form work Gas pipe work Glass and glazing work Hardwood flooring installation Heavy equipment rental with an operator (if there is no operator, it is just rental and not a construction activity) Insulation work Masonry work Painting and decorating Pile driving Plastering and stucco Plumbing Precast concrete installation Resilient flooring and carpet work Roofing and shingling Rough and framing carpentry Septic system installation Sheet metal and built-up roofing Shingling Siding work Sprinkler system work Steel reinforcing Structural steel erection Swimming pool installation Terrazzo and tile work Tile work Water well drilling Wrecking and demolition Examples of structures, surfaces or sub-surface construction Apartment buildings Gas and oil pipelines Highways, streets and bridges Hydro electric power plants Industrial and commercial buildings Personal homes and residences Power and telecommunication transmission lines Waterworks and sewage systems Examples of items not considered structures, surface or sub-surface construction Planes Satellites Ships These items are constructed but are not structures. ...

A taxpayer is considered to be a person, which can be an individual, a corporation, or a trust. ... For the purposes of the Act, a certain partner will also be considered to be a limited partner in other situations. ... Therefore, the SR&ED work is considered to have been performed by the partnership and not by one of the members of the partnership. ...

What is considered personal information? Will my identity be protected? ... What is considered personal information? The Privacy Act defines personal information as any information about an identifiable individual that is recorded in any form. ...

What is considered as expenses incurred in making the catch? In general, the most common types of expenses incurred in making the catch include, but are not limited to, such things as: boat fuel bait ice salt contributions for the cook or engineer Crew members often incur expenses for basic hand tools and clothing. These expenses are not considered to be expenses incurred in making the catch, as referred to above. ...

Table of Contents General Drugs and biologicals Other drugs when supplied under prescription Provincially controlled drugs Over-the-counter drugs Not considered drugs for purposes of the GST/HST Off-the-shelf non-presciption drugs Federally controlled drugs and substances Dispensing service and fees Human sperm Institutional health care service Imports Proposed amendments This memorandum includes discussion on the proposed amendments that arise from Bill C-24 which received first reading on February 16, 2000. ... Not considered drugs for purposes of the GST/HST 10. Some products are intended for the treatment of minor ailments but are not considered to be drugs. ...

Assessment Criteria The effectiveness of the Agency is supported by the alignment of plans, priorities, and Board objectives The Agency has implemented its cost containment plan and managed the impacts Processes and options have been identified for the deficit reduction action plan Business transformation is being managed to ensure continuity Evidence of innovation Information Considered by the Board The CRA's governance regime ensures that accountabilities are appropriately aligned with plans, priorities, and Board objectives. ...

Supplies of IPP that may not be used in Canada are considered to be made outside Canada and are therefore not subject to the GST/HST. ... When a supply is considered to be made As explained above, for supplies of IPP to qualify for zero-rating under the proposed provision, suppliers must verify the registration, residency and physical location of their customers at the time the supply is made. ...

Line 293 – Do you want to be considered as a quarterly instalment remitter, if you are eligible? ... You are considered to have reacquired the debt immediately afterwards at a cost of nil. ... Depreciable property is considered acquired when it becomes available for use. ...