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GST/HST Ruling
9 September 2024 GST/HST Ruling 247572 - Eligibility for the purpose-built rental housing rebate
Construction of a residential complex is generally considered to begin at the time that excavation work relating to the residential complex begins. ... Tax paid in error GST/HST that is charged or collected in circumstances where it should not be charged or collected is considered to be charged or collected in error. ...
GST/HST Ruling
3 September 2024 GST/HST Ruling 247578 - GST/HST Status of […][bites]
Mini bites, balls, chunks and other similar forms are considered “fruit-based” when the product contains fruit and at least one other ingredient. ... Where it is established that a product is “fruit-based”, the item will be considered a “similar fruit-based snack food” if it is marketed as a snack food. ...
GST/HST Ruling
3 September 2024 GST/HST Ruling 247720 - Application of GST/HST on the supply of […][bites]
Mini bites, balls, chunks and other similar forms are considered “fruit-based” when the product contains fruit and at least one other ingredient. ... Where it is established that a product is “fruit-based”, the item will be considered a “similar fruit-based snack food” if it is marketed as a snack food. ...
Old website (cra-arc.gc.ca)
Harmonized Sales Tax Place of supply rules for determining whether a supply is made in a province
Generally, a business address is considered to be an address at which a business is located. ... A PO Box, that is a locked compartment within a Post Office, is not considered to be a business address. ... Generally, tangible personal property is considered to be delivered where its possession is transferred. ...
Current CRA website
Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province
Generally, a business address is considered to be an address at which a business is located. ... A PO Box, that is a locked compartment within a Post Office, is not considered to be a business address. ... Generally, tangible personal property is considered to be delivered where its possession is transferred. ...
Old website (cra-arc.gc.ca)
Harmonized Sales Tax for British Columbia – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia
The transitional tax adjustment is an amount that would be considered to have been collected by the builder of the house. ... You would be considered to have paid and collected the HST at 12% on the self-supply of the apartment building. ... You would be considered to have paid and collected the GST at 5% on a self-supply of the duplex. ...
Old website (cra-arc.gc.ca)
Financial Claim Review Manual – Review Procedures for Financial Reviewers
Essentially, the working papers are the only evidence of the FR’s review related to any adjustments considered or made. ... Secondly, the claimant can change their mind later and file an objection for the expenditures not considered SR&ED. ... This waiver is considered binding by the Appeals Division provided that it is valid and used correctly. ...
Current CRA website
Harmonized Sales Tax for British Columbia – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia
The transitional tax adjustment is an amount that would be considered to have been collected by the builder of the house. ... You would be considered to have paid and collected the HST at 12% on the self-supply of the apartment building. ... You would be considered to have paid and collected the GST at 5% on a self-supply of the duplex. ...
Current CRA website
Financial Claim Review Manual – Review Procedures for Financial Reviewers
Essentially, the working papers are the only evidence of the FR’s review related to any adjustments considered or made. ... Secondly, the claimant can change their mind later and file an objection for the expenditures not considered SR&ED. ... This waiver is considered binding by the Appeals Division provided that it is valid and used correctly. ...
Current CRA website
Income Tax Audit Manual
In all instances where books and records are considered inadequate, an informal request or a requirement letter to keep adequate records should be sent to the taxpayer. ... In these cases, or if a penalty was considered but not levied, advise the taxpayer in writing that consideration will be given to levying the penalty in subsequent years in the event of reoccurrence. ... In no case is a penalty to be applied without the taxpayer first being advised in writing that a penalty is being considered. ...