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Band-empowered entity You are considered a qualifying non-profit organization and you paid GST/HST. Note Band funding of Indian non-profit organization is considered the same as government funding when determining if the person is a qualifying non-profit organization. ...

The FNGST applies to the lease payments because the student is considered to ordinarily be residing on the land of a First Nation where the FNGST applies. ...

Generally, you must deduct CPP contributions from: Salary, wages or other remuneration Commissions Bonuses Most taxable benefits Honorariums Certain tips and gratuities To determine if you need to deduct CPP contributions, refer to: Determine if a benefit is taxable Determine the tax treatment of payments other than regular employment income When to deduct CPP contributions You have to deduct CPP contributions from your employee's pensionable earnings if the employee meets all of the following conditions: Employee is in pensionable employment during the year Employee is not considered to be disabled under the CPP or the Quebec Pension Plan (QPP) Employee is between 18 and 69 years old, even if the employee is receiving a CPP or QPP retirement pension If the employee is between 65 and 69 years old and gives you a completed Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election during the year, you should stop deducting CPP contributions. ... Situations where you need to prorate the maximum CPP contribution You have to prorate the maximum CPP contribution in the following situations: employee turns 18 in the year employee turns 70 in the year employee gives you a completed Form CPT30 during the year employee is considered to be disabled under the CPP in the year employee dies in the year What if the employee has different jobs The CPP annual maximum pensionable earnings apply to each job the employee holds with different employers (different business numbers). ...

Type 1 fisher – a member of the crew who either: owns or leases the boat or specialized fishing gear used to make a catch employs other persons under a contract of service to make a catch Type 2 fisher – any self-employed fisher who is not considered a type 1 fisher. ... Cured fish – Fish and fish products identified as follows: salted groundfish, smoked and pickled herring, pickled mackerel, pickled turbot, pickled and salted alewives, pickled trout, and other pickled fish products cod oil and cod livers Designated employer – A person who is considered to be the employer of self-employed fishers. ...

Under these conditions, for GST/HST purposes, the carriers are considered not to have made any sales of newspapers to their customers. ... A carrier is considered to have sold the newspaper and received the GST/HST at the time the money is removed from the newspaper box. ...

The subsequent registrant supplier would then be considered the first supplier of the tour package. ... Because the HST transitional rules would apply to this sale, and the proposed 14% HST for Prince Edward Island had not been charged on the original sale of the tour package, the second tour operator is considered to be the first supplier of the tour package. ...

A modular home may be considered to be a mobile home for GST/HST purposes. ... Throughout the process, Hugh paid the GST/HST as follows: Purchases Tax Tax paid Land 5% GST $2,500 Modular home 14% HST $42,000 Total tax paid $44,500 If Hugh meets all of the conditions for claiming the GST/HST new housing rebate, he will be able to claim a total new housing rebate of $5,400, using Option 2, calculated as follows: GST/HST new housing rebate (for the federal part of the HST): Total federal part of the HST paid = $42,000 × 5/14 = $15,000 Total GST/HST new housing rebate = $15,000 × 36% = $5,400 The calculation of this rebate would be based on the federal part of the HST paid on the purchase of the modular home, which is considered to be a mobile home. ...

The subsequent supplier would then be considered the first supplier of the tour package. ... Because the transitional rules apply to this sale and only the GST had been charged on the original purchase of the tour package, the second tour operator is considered the first supplier of the tour package. ...

A stop between two legs of a journey that is 24 hours or less is not considered to be a stopover. However, a stop of more than 24 hours between two legs of a journey will generally be considered a stopover where two or more tickets or vouchers are issued for the legs of the journey. ...

However, a conversion or rollover from qualified employer sponsored retirement plan accounts (such as traditional 401(k)s and profit sharing plans) or traditional IRAs to a Roth IRA after December 31, 2008 will be considered a Canadian Contribution. ... If a Canadian Contribution is made to the Roth IRA, a portion of the Roth IRA will cease to be considered a "pension" for purposes of Article XVIII. ...