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They are considered acceptable if: the LRBs comply with the 9(g) maximum; or the LRBs were not subject to the 9(g) maximum. ... Bridging benefits are considered to be retirement benefits. The amendment to subsection 8504(2) replaces the expression "retirement benefits" with the expression "lifetime retirement benefits". ... Full-time is whatever is considered normal full-time employment with the particular employer. ...

In order for a disclosure of unremitted tax to be considered valid under this program, the disclosure must meet the following 4 conditions: it must be voluntary it must be complete it must involve a penalty, and it must include information that is over one year past due, or if less than one year past due, not initiated simply to avoid late filing or instalment penalties As with all disclosures of unpaid income tax, a disclosure of unremitted GST/HST is valid, only if all these four conditions have been met. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the ETA. ... The net GST/HST owing on both these returns is considered remitted, according to subsection 334(1), on the date Corporation A’s return with its net GST/HST refund was mailed, August 15. ...

Charities and public institutions are also considered small suppliers if they meet the gross revenue test of $250,000 or less. If the threshold amount is exceeded in one calendar quarter, the person is considered a registrant and must collect GST/HST on the supply that exceeded the threshold amount. ... Please note that persons who are carrying on a taxi business and non-resident suppliers of taxable supplies of admissions to places of amusement, seminars, activities or events are required to be registered regardless of whether they are considered small suppliers. ...

Exports of intangible personal property (IPP) Supplies of IPP that may not be used in Canada are considered to be made outside Canada and are therefore not subject to GST/HST. ... For GST/HST purposes, supplies of the following items are considered to fall under this zero-rating provision of the Act: Cardiac pacemakers Cardioverter defibrillators Synthetic cardiac valves Stents (cardiovascular, esophageal, tracheobronchial, biliary, colonic, ureteral) Detachable coils Peripheral vascular grafts and abdominal/thoracic grafts (i.e., flexible tubes in the shape of a vein or artery used to replace a damaged vein, vessel, or artery). ... Ordinarily, the supply of one or more individual assets will not be considered a supply of a business. ...

For self-assessment purposes, the rate of the provincial part of the HST in a non-participating province is considered to be 0%. ... Dance is considered to be a recreational activity for purposes of the rebate. ... GST/HST forms GST22 Real Property- Election to Make Certain Sales Taxable GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST118 Election or Revocation of an Election for a Financial Institution to use the Prescribed Percentage GST469 Direct Deposit Request (Non-Personalized) GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC1A Business Number (BN)- GST/HST Account Information RC1C Business Number (BN)- Import/Export Account Information RC59 Business Consent Form RC193 Service-Related Complaints RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application under subsection 141.02(18) RC4530 Election or Revocation of an Election to use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4600 Election or Revocation of an Election Under Subsection 217.2(1) RC4610 Election and Revocation of an Election to Exclude Non-Resident Investment Holdings from the Calculation of the Provincial Attribution Percentages RC4612 Application to Not be Considered a Selected Listed Financial Institution RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule GST/HST info sheets GI-114 Application of GST/HST to Indian Individuals GI-115 Application of GST/HST to Indian Bands and Band-empowered Entities GI-116 Information for Businesses Located on a Reserve GI-117 Information for Off-reserve Businesses that Sell Goods or Provide Services to Indians, Indian Bands, or Band-empowered Entities GST/HST guides and pamphlets RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC188 Keeping Records RC4022 General Information for GST/HST Registrants RC4034 GST/HST Public Service Bodies' Rebate- Includes Forms GST66 and RC7066 SCH RC4420 Information on CRA- Service Complaints, Includes Form RC193, Service-Related Complaint GST/HST memoranda 14-4 Sale of a Business or Part of a Business GST/HST notices Notice260 Modified Procedures for Filing Form RC4604, GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution Notice261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity Notice262 Notice of Change, GST/HST Memorandum 28-3, Passenger Transportation Services GST/HST technical information bulletins B-105 Changes to the Definition of Financial Service Excise taxes and special levies notices ETSL64 Related document: Listing of Vehicles and Associated Tax Rates for 2011 Excise duty notices EDBN15 New Filing Period for Licensed Brewers EDN26 New Excise Stamp Security Features EDN27 New Reporting Period for Licensees Softwood lumber products export charge notices SWLN33 Surge Charge – Alberta Region (November 2010) SWLN34 Surge Charge – Alberta Region (December 2010) SWLN35 Additional Export charge for Ontario and Quebec Regions All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

For more information see GST/HST Notice295, Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen Needles, and Notice296, Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters; clarifying that the GST/HST generally applies to supplies of purely cosmetic procedures provided by all suppliers, including registered charities; adding a relieving provision to ensure that when a charity makes a taxable supply of property or services in exchange for a donation and an income tax receipt may be issued for a portion of the donation, only the value of the property or services supplied is subject to the GST/HST (see the article on this topic below); ensuring that interest earned in respect of certain deposits is not included in the $1,000,000 threshold for determining whether a person is considered to be a de minimis financial institution for GST/HST purposes; clarifying the treatment of imported reinsurance services under the GST/HST imported supply rules for financial institutions; adding feminine hygiene products to the list of GST/HST zero-rated products. ... The charity may issue an official donation receipt for income tax purposes for the full $100, because the value of the pen is considered too minimal to affect the amount of the gift. ... For an organization to be considered a vocational school, and thus be treated in a manner similar to a public college or similar institution for certain GST/HST exempting provisions, including section 8 of Part III of Schedule V to the Act, it must be established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students’ occupational skills. ...

During the review, FRs will work with the claimants to: explain the SR&ED Program, its requirements, its services and policies to claimants who would like more information about the Program, to encourage understanding of their entitlements and ensure compliance; identify, prior to the on-site visit, issues that they plan to address and their approach for addressing the issues; identify, prior to the on-site visit, what they need during the visit, whether it is information or supporting evidence to see or people to speak to, so that the claimant can be prepared for the review; identify and communicate, as early as possible, any new issues that arise during the review; identify ways to resolve the issues, such as questions to ask or supporting evidence to examine; provide an indication of any concerns that remain unresolved at the end of the on-site visit or, if unable to do so until the information gathered during the review is considered, indicate when they expect to be able to do so; give an explanation for decisions, with reasons, in writing, if any of the expenditures are not considered to be allowable as SR&ED expenditures, or if any other decisions are unfavourable to the claimant. This will help to improve claimant’s understanding of program requirements and enable them to be better positioned to provide any factual information that had not been considered in the FR’s decision; coordinate their review process, including information requests, with Research and Technology Advisor (RTA) to minimize the administrative burden, such as not separately requesting the same information from the claimant; allow a claimant the opportunity to provide additional information or explanations in response to their decisions, and to respond to the claimant concerning this additional representation; and provide feedback, advice and guidance to claimants, as required, to explain any deficiencies in the supporting documentation. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...