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The time limit for claiming ITCs is reduced to two years for: listed financial institutions (other than a corporation that is considered to be a financial institution because it has an election in effect to have certain supplies deemed to be exempt financial services); and persons with annual revenues from taxable supplies of goods and services of more than $6 million for each of the two preceding fiscal years. ...

Vehicle definition chart Type of vehicle Seating (includes driver) Business use in year bought or leased Vehicle definition Coupe, sedan, station wagon, sports car, or luxury car 1 to 9 1% to 100% passenger Pick-up truck used to transport goods or equipment 1 to 3 more than 50% motor Pick-up truck (other than above) 1 1 to 3 1% to 100% passenger Pick-up truck with extended cab used to transport goods, equipment, or passengers 4 to 9 90% or more motor Pick-up truck with extended cab (other than above) 1 4 to 9 1% to 100% passenger Sport utility used to transport goods, equipment, or passengers 4 to 9 90% or more motor Sport utility (other than above) 4 to 9 1% to 100% passenger Van or minivan used to transport goods or equipment 1 to 3 more than 50% motor Van or minivan (other than above) 1 to 3 1% to 100% passenger Van or minivan used to transport goods, equipment, or passengers 4 to 9 90% or more motor Van or minivan (other than above) 4 to 9 1% to 100% passenger 1- A vehicle in this category that is used more than 50% to transport goods, equipment, or passengers while earning or producing income at a remote work location or at a special work site that is at least 30 kilometres from the nearest community with a population of 40,000 is considered a motor vehicle. ...

As a transitional provision, the RC312 is considered to be filed on time if it is filed 120 days after the day on which the reportable transaction changes receive Royal Assent. ...

Refer to Foreign Income Verification Statement for further information on the T1135 and what is considered specified foreign property. ...

Budget 2015 also introduces amendments to the trust rules to require a trust to determine and designate the amount that is considered to be a beneficiary’s taxable capital gain from a disposition after April 20, 2015, of the beneficiary’s QFFP. ...

Refer to the Foreign Income Verification Statement for more information on Form T1135 and what is considered specified foreign property. 2. ...

The amendments proposed in the budget bill have to be debated and approved by the Canadian House of Commons and considered and approved by the Senate of Canada. ...

In March 2014, he donated the sculpture that he considered to have a FMV of $10,000, which was subsequently confirmed by the CCPERB. ...

If you are a new resident of Canada and you want to be considered for the GST/HST credit, send Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada, to your tax centre. ...

It should be noted that only once the brands are published in Part II of the Canada Gazette and form part of the Regulations will they be considered as brands "prescribed" for the purposes of subsections 38(3) and 58(1) of the Act. ...