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Current CRA website
Information for Canadian Small Businesses: Chapter 2 – Goods and services tax/harmonized sales tax (GST/HST)
In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2017, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...
Current CRA website
Notice of Change: TIB B-084 - Treatment of Used Goods
An amount credited from one supplier to another, or from one recipient to another, is not considered to be a trade-in. ... Where a person receives a cash advance from the supplier against the value of the trade-in, the advance is considered a financial arrangement. ... As a result, the interest amount included in a lease payment is not considered to be consideration for an exempt supply, but is part of the taxable lease payments and the GST will apply. ...
Current CRA website
Definition of "Financial Instrument"
Even though these unique bonds are not normally considered to be contracts of insurance, they do strongly resemble insurance policies. ... A refiner of precious metals is considered to be any person who in the regular course of business converts or refines gold, platinum or silver regardless of the degree of purity. ... For example, a guarantee bond is considered to be a financial instrument. ...
Current CRA website
Information for Canadian Small Businesses: Chapter 2 – Goods and services tax/harmonized sales tax (GST/HST)
In this case, although she is considered to be a GST/HST registrant as of August 20, she has up to September 18, 2017, to register for the GST/HST. ... You are also considered to have paid GST/HST on the purchase. The amount of tax paid is equal to the basic tax content of the property. As a result, you may be eligible to claim an ITC for the tax you are considered to have paid. ...
GST/HST Interpretation
15 February 2022 GST/HST Interpretation 233932 - Tax status of COVID-19 testing services
However, BCCNM’s Professional Standards make it clear that clinical practice, education, administration and research are all considered part of the practice of registered nursing.” ... Exempt supplies are not considered to be made in the course of a commercial activity. ...
GST/HST Interpretation
15 June 2005 GST/HST Interpretation 57994 - XXXXX Parking
As with food and beverages, it is also recognized that some products that would be considered to be ingredients by an average consumer have no nutritive value. ... In this format, it would not be zero-rated, since products in capsule form are generally considered dietary supplements. ... Based on this research, pumpkin oil can be considered an ingredient. At the retail level, pumpkin oil sold in capsules would not be zero-rated as per our policy. ...
GST/HST Interpretation
3 December 1999 GST/HST Interpretation 7730/HQR0001336 - Application of the GST/HST to Flight Training
Also, where an organization is governed by provincial legislation respecting vocational schools, this will be considered as an indication that one of the main purposes of the organization is to provide vocational training. ... In addition, the Basic Commercial Pilot Licence (Aeroplane) and Advanced Commercial Pilot Licence (Aeroplane) are considered to be programs that develop or enhance students' occupational skills. ... For the purposes of the build-up time, the student is not considered to be under instruction and direct supervision. ...
GST/HST Interpretation
3 December 1999 GST/HST Interpretation 7195/HQR0000801 - Application of the GST/HST to Flight Training
Also, where an organization is governed by provincial legislation respecting vocational schools, this will be considered as an indication that one of the main purposes of the organization is to provide vocational training. ... In addition, the Basic Commercial Pilot Licence (Aeroplane) and Advanced Commercial Pilot Licence (Aeroplane) are considered to be programs that develop or enhance students' occupational skills. ... For the purposes of the build-up time, the student is not considered to be under instruction and direct supervision. ...
GST/HST Interpretation
24 September 2002 GST/HST Interpretation 40906 - Sale of Real Property
Pursuant to paragraph (b) of the definition of "real property" in subsection 123(1) of the ETA, legal and equitable interests in real property are considered as "real property". The respective interests of XXXXX in the Property were therefore considered to be real property for GST purposes. ... The policy further states: However, where a portion of the minimum lot size is not used for residential purposes but rather for commercial activities, such portion is usually not considered to be reasonably necessary for the use and enjoyment of the building as a residence. ...
GST/HST Interpretation
30 June 2003 GST/HST Interpretation 41416 - GST Treatment of Fees and Input Tax Credits (ITCs) Related to Automated Bank Machine (ABM) Transactions
The person who is entitled to the surcharge fee for providing the payment of money to the cardholder is considered to be the supplier of a financial service to the cardholder. ... The surcharge fee paid by the cardholder using the ABM is considered to be consideration for an exempt supply of a financial service. ... A change of less than 10% is considered to be insignificant unless that change changes the percentage to more or less than 50%. ...