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There is more land in this parcel than is considered reasonably necessary for the use or enjoyment of the residential complex as a place of residence for individuals. ...

Memberships A supply of a membership by a charity is exempt, unless the value of the following benefits is significant (generally considered to be 30% or more) in relation to the cost of the membership: free or reduced admission to a place of amusement; the use of recreational or athletic facilities at a place of amusement; or the right to participate in a recreational or athletic activity at a place of amusement. ...

Who is considered an eligible employer for the purposes of the new quarterly remitter category? ...

Since input tax credits are considered government assistance, include on this line the amount you claimed on line 108 of your GST/HST return only if you cannot apply the rebate, grant, or assistance you received to reduce a particular expense or an asset's capital cost. ...

The CCRA has the authority to specify the activities that may be carried out under a licence and the premises where these activities may be carried out, as well as to impose any conditions on these activities that are considered appropriate in the circumstances. ...

In addition to obviously strenuous games like hockey and soccer, activities such as golf lessons, horse-back riding, sailing and bowling (as well as others that require a similar level of physical activity) are considered to be eligible for the credit. ...

All of the following items are considered part of the owner's equity, EXCEPT: capital drawings net income dividends 2. ...

Example/Context An employee of the Human Resources Branch considered the various perspectives that had been provided by CRA employees in response to Blueprint 2020 initiatives. ...

For example, shifts in the make-up of the labour market, such as the increase in the number of self-employed Canadians and those in the construction labour category, are both considered areas of higher compliance risk. ...

For taxation years that end after June 1993, section 219.3 only applies where it cannot reasonably be considered that one of the main reasons for the corporation becoming resident in the other country was to reduce the amount of tax payable under Part XIII or XIV. 4. ...