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Few GST/HST objections are considered low complexity. They may involve issues such as the CRA making GST/HST assessments when returns have not been filed. ...

Note: Individuals and businesses who apply with the intention of using EFILE to file a minimal number of returns (or no returns) are not considered to be providing tax preparation services and will be denied access to EFILE. ...

Changes to these fields are considered significant enough to require a new application and a new EFILE number and password. ...

Review tax notices: UHTN1, Residential property UHTN15, Questions about residential property UHTN16, Prescribed residential property Owner You are an owner of residential property if you are: Identified as, or considered to be, an owner of the residential property in the land registration system where the residential property is located A life tenant under a life estate in the residential property A life lease holder of the residential property A lessee that has continuous possession of the land on which the residential property is situated under a long-term lease Review tax notice: UHTN1, Owner of residential property Partner of a partnership For UHT purposes, in all parts of Canada (other than Quebec), the CRA interprets the term partnership to mean the relationship that exists between persons carrying on a business in common with a view to profit. ...

However, an embarkation that is a reboarding to resume a direct flight, that is for the purpose of transferring to a connecting flight, or that results from the provision of emergency or ground services, is not considered a chargeable emplanement. ...

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Note When a child resides with a female parent in the home, the female parent is usually considered to be primarily responsible for the care and upbringing of the child and should apply for the CCB. ...

The information in respect of an application for "approved" status and the subsequent granting of approval is considered to be confidential. ...

In particular, it indicates that a subordinated indebtedness issued for not less than 5 years but that may be retired before the 5-year term has expired is not considered long-term debt. ...

All the information above is needed for the institution’s request to be considered complete and must be in English or French. ...