Search - considered

Results 46431 - 46440 of 49431 for considered

Vision eligibility

Since we established at your last visit that corrective lenses won't be of use to you because of the nature of the disease affecting your vision, I must unfortunately tell you that you are now considered legally blind. ...

17 July 2024 GST/HST Interpretation 245893 - Supply of short-term accommodation through an accommodation platform

The ETA was amended, effective July 1, 2021, to include new GST/HST provisions that generally apply to non-resident suppliers, distribution platform operators and accommodation platform operators that participate in the digital economy. 1.1 Non-registered supplier of short-term accommodation Under the new digital economy provisions and more specifically pursuant to subsection 211.13(3), where an accommodation platform operator (Footnote 1), registered for GST/HST under the simplified regime (Footnote 2), facilitates the making of supplies of short-term accommodation (Footnote 3) located in Canada through its accommodation platform (Footnote 4), on behalf of non-registered suppliers (i.e. hosts), and where the recipients (i.e. guests) of short-term accommodation did not provide evidence satisfactory to the Minister that they are registered under the regular GST/HST regime, the accommodation platform operator is considered to be the supplier of the short-term accommodation. ...

17 July 2024 GST/HST Interpretation 247942 - Supply of short-term accommodation through an accommodation platform

Registered supplier of short-term accommodation Under the new digital economy provisions and more specifically pursuant to subsection 211.13(3), where an accommodation platform operator (Footnote 1), registered for GST/HST under the simplified regime (Footnote 2), facilitates the making of supplies of short-term accommodation (Footnote 3) located in Canada through its accommodation platform (Footnote 4), on behalf of non-registered suppliers (i.e. hosts), and where the recipients (i.e. guests) of short-term accommodation did not provide evidence satisfactory to the Minister that they are registered under the regular GST/HST regime, the accommodation platform operator is considered to be the supplier of the short-term accommodation. ...

Here are the keys to unlocking housing-related tax savings this filing season!

Principal residence exemption: When you sell your principal residence (or are considered to have sold it), you may be eligible to claim the principal residence exemption. ...

New to Canada and filing a tax return for the first time? Here’s what you need to know

Since that date falls on a Sunday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before June 16, 2025. ...

GST/HST new residential rental property rebate

If you are the builder of a residential rental property, or if you make an addition to a multiple-unit residential rental property, you are generally considered to have made a self-supply and to have paid and collected tax on the fair market value of the rental property or addition at the time that you lease or occupy the first unit of the property as a place of residence. ...

Businesses, are you ready for your CRA mail to go online?

With the change to online mail, your business correspondence will be considered as received on the date that it is posted to your My Business Account. ...

Re-appropriation of T2 statute-barred credits

Re-appropriation of T2 statute-barred credits T2 Re-appropriation additional information When you file your T2 income tax return more than three years past the tax year-end, any overpayment is considered to be statute-barred for refund purposes under subsection 164(1) of the Income Tax Act. ...

Claiming a capital gains reserve

If this happens, you will be considered to have made a charitable donation in that year and can claim the charitable donation tax credit. ...

22 October 2024 GST/HST Ruling 245470 - Supply of fractional ownership in a horse

A horse, including an ownership interest in a horse, is considered to be tangible personal property (TPP) for GST/HST purposes. ...

You are here