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However, in the case of charter flights paid or payable in Canada, the charterer is considered the taxpayer and ATT is incorporated in the price of the ticket as a cost element passed on to the passenger. ...

You have to pay the GST based on the basic tax content of the tractor because you are considered to have sold it or to have bought it back. ...

Generally, the value of tickets is considered a taxable benefit when an employer gives an employee tickets for personal use unless it is being given under the terms of the gifts and awards policy. ...

Any location to or from which the employee regularly reports for work or performs the duties of employment is generally considered a regular place of employment. ...

Discounts on merchandise and commissions from personal purchases If you sell merchandise to your employee at a discount and you also offer the discount to the general public or to certain groups of the public, the benefit to the employee is not usually considered taxable. ...

Note If the back part or trunk of a van, pick-up truck, or similar vehicle has been permanently altered and can no longer be used as a passenger vehicle, it is no longer considered an automobile as long as it is used primarily for business. ...

The value of this type of gift or award is considered a taxable employment benefit. ...

The key elements of these regulations are the requirements in respect to: how an application for the special allowance is made, the duties of the Minister of National Revenue to examine the application and to approve it where the applicant is eligible; the elements required to determine if a child is considered to be maintained by the applicant; and the administration of the payments. ...

. ☐ Limit using the charity's resources for social activities and fundraising activities as they generally are not considered charitable. ☐ If working through intermediaries such as an agent, a contractor, or any other non-qualified donee, the charity must be able to demonstrate that it retains direction and control over the use of it resources. ...

The budget proposes that registered charities will not be considered to be carrying on a business solely because they hold an interest in a limited partnership, as long as they meet certain conditions and restrictions. ...