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Archived CRA website

ARCHIVED - Refund or balance owing

Under proposed changes, if you were considered a resident of Quebec on December 31, 2011, and contributed more than you had to (see line 312), enter the difference on line 450. ... For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ...
Archived CRA website

ARCHIVED - Refund or balance owing

Under proposed changes, if you were considered a resident of Quebec on December 31, 2012, and contributed more than you had to (see line 312), enter the difference on line 450. ... For example, a request made in 2013 must relate to the 2003 or a later tax year to be considered. ...
GST/HST Ruling

8 February 2018 GST/HST Ruling 181264 - GST/HST rebate on regional administrative costs

To be considered a public hospital for purposes of the rebate, a facility must have health care personnel and health care equipment available to provide health care services to the general public. ... Activities undertaken by a hospital authority in respect of a facility that is not a public hospital would not be considered to be activities of operating a public hospital. ... Meeting these criteria establishes that a facility or part of a facility, other than a public hospital, will be considered a qualifying facility for a fiscal year, or any part of a fiscal year, of the operator of the facility or part. ...
GST/HST Interpretation

23 December 2009 GST/HST Interpretation 111118 - Residential Care Facilities of XXXXX

With respect to RCF 2, you would like confirmation that: (a) Effective February 27, 2008, the lease of RCF 2 will not be considered two supplies under the deeming provisions of subsection 136(2). ... With respect to RCF 3, you would like confirmation that: (a) Effective February 27, 2008, the lease of RCF 3 will not be considered two supplies under the deeming provisions of subsection 136(2). ... It is only the Operator's supplies of property (i.e., residential units) that must be considered in determining whether all or substantially all of the Operator's supplies are supplies of the complex or part that are exempt under section 6 of Part I of Schedule V to the ETA. ...
GST/HST Interpretation

22 January 1995 GST/HST Interpretation 1995-01-22 - GST Treatment of Activities and Projects Undertaken by a Non-Profit Organization

All contributions were cash; the value of land, donated time or goods or services shall not be considered as the equivalent of cash. ... Money is not considered a supply for GST purposes. On this basis, XXXXX makes no taxable supplies to XXXXX and so will not be required to collect or remit GST. ... You submitted that section 135 need not be considered in the present situation since this section applied only to the "sponsor of an activity of the body". ...
GST/HST Ruling

1 November 2022 GST/HST Ruling 237938 - 83% Public Service Body rebate eligibility

The Facility is considered the patient’s “residence” for LHIN purposes, which enables the Facility to receive some medical equipment and supplies (e.g., gloves, syringes, wound care equipment, briefs). ... Supplies of residential hospice care, as is the case of the current services provided within the Residential Hospice Program, when part of a medically necessary process of health care for the individual for the purpose of providing palliative health care, which process is undertaken in whole or in part at the part of the Facility that is a qualifying facility and is reasonably expected to take place under the active direction or supervision, or with the active involvement, of a physician or a nurse practitioner acting in the course of the practise of medicine or in the course of the practise of a nurse practitioner respectively, would be considered facility supplies. ... As mentioned above, subsection 259(2.1) sets out three criteria that must be met in order for a facility or part of a facility to be considered a qualifying facility for all or part of a fiscal year. ...
Current CRA website

T1135 Foreign Income Verification Statement and Related Statistics

The tax years are considered not complete because the CRA still expects to receive T2 returns from late filers for these tax years. ... A T2 return is considered linked to a schedule T1135 if the tax filer indicates "Yes" on line 259 of the T2 Income Tax Return. ...
Current CRA website

Public Colleges

A post-secondary college or post-secondary technical institute may have certain reasonable admission standards, such as educational prerequisites, and still be considered to be providing educational services to the general public. ... Workshops, conferences, retreats and seminars are generally not considered to be courses. ... A public college may offer seminars, activities or other events to its students or members of the general public; however, such events are generally not considered to be a supply of instruction in courses for GST/HST purposes. 55. ...
Current CRA website

Election to Deem Supplies to be Made for Nil Consideration

The registrant would be considered to have the property that the registrant has so acquired by way of such lease. 27. ... For example, if a registrant has a licence to use real property or personal property such as a computer, the registrant would not be considered for GST/HST purposes to have the real property or the computer. ... Every combination of specified members, among the names included, will be considered to have made the election, or to have revoked the election, with respect to supplies made between them. ...
Current CRA website

Excise and GST/HST News - No. 109

Although the CEWS is considered government assistance for income tax purposes and must be included in computing taxable income, the CEWS is not government funding for determining the NPO’s percentage of government funding. ... Card payment processing services are generally considered to be financial services. ... In this regard, each arrangement must be considered on a case-by-case basis to determine if the same fact situation as Zomaron exists. ...

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