Search - considered

The builder is required to account for the tax considered to have been collected. ... You are considered to have paid and collected the HST on the self-supply of the duplex. ... You are considered to have collected and paid the GST on the self-supply of the residential complex (building and land) and must account for that tax considered to have been collected. ...

The GST considered to have been collected on the operating expense benefit is $72.00. ... There is no GST considered to have been collected on the long service award. ... The footwear is not considered to be a taxable benefit for the employee, so you are not considered to have collected the GST/HST on the footwear and you do not have to remit any tax. ...

The GST considered to have been collected on the standby charge benefit would be $184.62. ... The GST considered to have been collected on the operating expense benefit is $72.00. ... The GST considered to have been collected on the operating expense benefit is $216.00. ...

Subsection 146(22) May allow contributions to a Registered Retirement Savings plan (RRSP) or a prescribed provincial pension plan made after the first 60 days of the year to be considered to have been made in the first 60 days Headquarters Positions Deputy Assistant Commissioner, Compliance Programs Branch Director General, Client Services Directorate Director General, Individual Returns Director General, International and Large Business Directorate Director General, Registered Plans Director General, Small and Medium Enterprises Directorate Director, Business Audit Director, Client Services Programs Division Director, Individual Returns Manager, Individual Programs Section Manager, Individual Returns Senior Programs Officer, Individual Returns Field Positions Director, International Tax Services Office Director, Tax Centre Director, Tax Services Office Assistant Director, Client Services Division Assistant Director, Individual and Benefit Services History: Delegation in respect of subsection 146(22) was amended on November 6, 2014, May 6, 2013 and May 20, 2008. ... Subsection 8401(4) May permit the administrator of a multi-employer Defined Benefit pension plan to report a pension credit for the year that can be considered to be attributable to benefits provided in respect of a period of reduced services of an individual Headquarters Positions Director General, Registered Plans Directorate History: Delegation in respect of subsection 8401(4) was amended on June 16, 2004. ... Paragraph 8501(4)(c) May accept when benefits may be considered to be supplemental to benefits provided under a defined benefit provision of another plan Headquarters Positions Director General, Registered Plans Directorate History: Delegation in respect of paragraph 8501(4)(c) was amended on June 16, 2004. ...

When is an RDSP considered registered? 14. When is an RDSP no longer considered registered? ... Why are RDSPs communicated to a financial institution as "pending" when a DSP is considered registered at the time of signature? ... Q.13 – When is an RDSP considered registered? A.13 – An RDSP is considered registered if the beneficiary is DTC eligible in the taxation year the plan is established and all the conditions of subsection 146.4(2) of the Income Tax Act have been met. ...

Will Form NR301 be considered valid if the non-resident completes the mailing address information with a care of address or a post office box? ... KYC documents alone would generally not be considered equivalent information. ... A hybrid entity can be considered a corporation or a trust for Canadian tax purposes. ...

Questions and Answers- 2008 Specialty Products Practitioners' Forum Answers provided by the Registered Plans Directorate Q.1 What is considered acceptable proof for purposes of making an educational assistance payment (EAP)? ... However, since they are technically considered to be trust income, these amounts may be reduced pursuant to tax conventions between Canada and other countries. ...

A person who blends distillate fuel oil (e.g., commercial diesel fuel) with bunker C fuel oil to produce a distinct grade of fuel oil having a specific viscosity will be considered a manufacturer or producer where the blended fuel oil is considered to be "diesel fuel" for excise tax purposes. ... Since the fuel oil is actually used in an internal combustion engine of the compression-ignition type it is considered to be "diesel fuel" and subject to excise tax. ... The blending of distillate fuel oil with bunker C fuel oil to produce a distinct grade of fuel oil having a specific viscosity is considered to be manufacturing or producing where the blended fuel oil is considered to be "diesel fuel" for excise tax purposes. ...

If a private foundation holds an annual golf tournament, is it considered to be carrying on a business? ... An annual golf tournament held by a charity is considered a fundraising event. ... If a company sponsors a hole by making a donation to a charity, is this considered a gift? ...

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...