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Therefore, lifting seats are not considered to be chairs. Specially designed for use by an individual with a disability A lift chair is specially designed if it has design features that assist an individual with a disability to get in and out of the chair independently without which an individual would not be able to do so. ... Head pillows, arm/head rests and features such as heat massage are not considered to be specially designed parts, accessories or attachments when supplied separately and therefore are not zero-rated. Where an individual upgrades the fabric of the chair or acquires additional features at the time of the original purchase, these items are considered part of the original supply of the lift chair regardless of whether the upgrades are listed separately on the invoice. ...

Generally, in these situations, the principal is considered to have charged and collected the tax and is required to account for that tax in its net tax calculation; where a registrant acts as agent of a supplier in charging and collecting the consideration and GST/HST payable in respect of a supply made by the supplier (i.e., a billing agent) and has made an election under subsection 177(1.1) of the ETA. ... Generally, a person will be considered to have collected an amount as or on account of tax where the person issues an invoice for the supply to the customer indicating the amount of GST/HST payable and subsequently collects the amount. Where the person who has not issued an invoice for the supply but does issue a receipt or similar document to the customer indicating the amount of GST/HST received upon collecting an amount, that person will be also considered to have collected an amount as or on account of tax. ...

Where all of the above conditions are met, subsection 183(3) applies and the supply of the property would be considered to be a supply made otherwise than in the course of a commercial activity. ... A judicial sale will also be considered to fall within subsection 183(10) on the basis that these are "rights" available to creditors under statute law. ... All the conditions of subsection 183(3) have been met and, therefore, the supply is considered to have been made otherwise than in the course of a commercial activity. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered. ... For example, a request made in 2006 must relate to the 1996 or a subsequent tax year to be considered. ...

If you’re not sure about whether an employee is considered arm’s length or non-arm’s length, or have a business involving more complex control (like a corporation, trust, or partnership), you can read more about specific relationships that are considered non-arm’s length. ... To be considered on leave with pay for a week within a claim period, an employee must: not have worked at all during the full week not have been on paid absence (such as vacation leave, sick leave, or a sabbatical) have received full or partial pay from you for the week have been in an employer-employee relationship with you at the time (they were not terminated) For claim periods 5 to 19, employees on leave with pay are treated differently than active employees when calculating your subsidy amount. ...

If you’re not sure about whether an employee is considered arm’s length or non-arm’s length, or have a business involving more complex control (like a corporation, trust, or partnership), you can read more about specific relationships that are considered non-arm’s length. ... To be considered on leave with pay for a week within a claim period, an employee must: not have worked at all during the full week not have been on paid absence (such as vacation leave, sick leave, or a sabbatical) have received full or partial pay from you for the week have been in an employer-employee relationship with you at the time (they were not terminated) How active employees and employees on leave with pay are treated in the basic wage subsidy calculation Employees on leave with pay per claim period Claim period Inclusion of employees on leave with pay Periods 20 and later Not included in the calculation of the basic subsidy amount. ...

In these instances an individual’s self-employment situation may be considered simple, and they may be eligible to have their return completed by a CVITP volunteer if all of the following conditions are met: Related topics Preparing income tax returns: before, during and after Income tax basic concepts the total income in box 048 is under $1,000 there are no expenses to be claimed the individual is not registered for, or required to register for, GST/HST Expand all Collapse all Need to know T4A – Box 048: Individuals considered to be self-employed are sometimes issued a T4A information slip. ... The dates are entered on form T2125, under the Business identification section in UFile When you click on the Review button in UFile, or when the tax return is generated, you will notice that a few new lines have been populated: line 13500, Business income (Net): T4A box 048 is considered business income lines 22200, 31000, and 42100: May include an amount owing for CPP as a result of earning this type of income Information slips for Marc Caron: T4- Statement of Remuneration Paid Text version T4 – Statement of Remuneration Paid Protected B Employer’s name: Hard Rock Landscaping Employee’s name and address: Last name: Caron First name: Marc 123 Main Street City, Province X0X 0X0 Box 12: Social insurance number: 000 000 000 Box 14: Employment income – line 10100: 18,568.00 Box 16: Employee’s CPP contributions – line 30800: 745.94 Box 18: Employee’s EI premiums – line 31200: 250.18 Box 22: Income tax deducted – line 43700: 1,062.62 Box 24: EI insurable earnings: 18,568.00 Box 26: CPP/QPP pensionable earnings: 18,568.00 Employment insurance T4A – Statement of Pension, Retirement, Annuity, and Other Income Text version T4A – Statement of Pension, Retirement, Annuity, and Other Income Protected B Payer’s name: Skyline Film Production Recipient’s name and address: Last name: Caron First name: Marc 123 Main Street City, Province X0X 0X0 Box 012: Social insurance number: 000 000 000 Box 048: Fees for services: 800.00 Solution: Person with a T4A slip and income in box 048 Instructions This solution was calculated using the 2021 version of UFile CVITP, with Ontario as the province of residence. ...