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Generally, a supply of intangible personal property is considered to relate to tangible personal property if the intangible personal property relates to specific tangible personal property. ... As a result, where the real property is both situated in Canada and outside Canada, the proportion of the supply of the intangible personal property that relates to the real property that is situated in Canada is considered to be made in Canada, while the proportion of the supply of the intangible personal property that relates to the real property that is situated outside Canada is considered to be made outside Canada. 30. ...

The extent that they are restricted is discussed further in section 5.1. exempt income No amount shall be considered a claimant's ITC in respect of an SR&ED expenditure made in the course of earning income if any of the claimant's income is exempt from Part I tax. ITC not meeting the filing requirement No amount shall be considered a claimant's ITC in respect of an SR&ED expenditure if the claimant does not file the prescribed form (T2SCH31 Investment Tax Credit- Corporations or T2038-IND Investment Tax Credit (Individuals)) containing the prescribed information in respect of the amount on or before the day that is one year after the claimant's filing-due date for filing an income tax return. ... Corporations deemed not to be associated As a result of the group of persons definition, CCPCs may be considered to be associated when the same group of otherwise unconnected investors, such as venture capital investors, have invested in each of them. ...

Different charitable purposes have different requirements about what is considered to be the public, or a sufficient section of the public, and how eligible beneficiaries may be defined. ... Generally, a private benefit is a benefit or advantage (charitable or non-charitable) provided to a person, entity or organization that is not a charitable beneficiary, or a benefit provided to a charitable beneficiary that goes beyond what is considered to be charitable. ... As a result of the Supreme Court of Canada decision in Vancouver Society, purposes that advance the public’s appreciation of the arts will generally be considered by the CRA under the fourth category, certain other purposes beneficial to the community in a way the law regards as charitable. ...

The Federal Sustainable Development Act also sets out 7 principles that must be considered in the development of the federal strategy as well as departmental strategies. These basic principles have been considered and incorporated in the CRA’s strategy. ... The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision-making. ...

A non-accountable allowance paid to an employee is generally considered a taxable benefit for income tax purposes. ... A public service body that pays an allowance to an employee may be eligible for a public service bodies’ rebate in respect of the allowance paid where the following conditions are met: the public service body pays an allowance to an employee of the public service body; the allowance is paid to the employee for: supplies of property or services all or substantially all (90% or more) of which are taxable supplies (other than zero-rated supplies) acquired in Canada by the employee in relation to the public service body’s activities; or the use of a motor vehicle in Canada in relation to the public service body’s activities; an amount in respect of the allowance is deductible by the public service body for income tax purposes, or would be deductible if the public service body were a taxpayer under the ITA and the activity were a business; and in the case of certain travel and motor vehicle allowances, the public service body must ensure that: the allowance is reasonable for income tax purposes; and at the time the allowance was paid, the person considered it to be a reasonable allowance, and it was reasonable for the person to have considered it to be a reasonable allowance for income tax purposes. ...

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 1 – General information On this page… Farming income How to report your farming income Business records Instalment payment Dates to remember Important information for AgriStability and AgriInvest Employment insurance premiums Goods and services tax/harmonized sales tax (GST/HST) Find out what a partnership is Farming income Farming income includes income you earned from the following activities: soil tilling livestock raising or showing racehorse maintenance poultry raising dairy farming fur farming tree farming fruit growing beekeeping cultivating crops in water or hydroponics Christmas tree growing operating a chicken hatchery operating a feedlot In certain circumstances, you may also earn farming income from: raising fish market gardening operating a nursery or greenhouse operating a maple sugar bush (includes the activity of maple sap transformation into maple products if this activity is considered incidental to the basic activities of a maple sugar bush, such as the extraction and the collection of maple sap, which are farming activities) Generally, livestock are domestic animals bred, raised, or kept on a farm or ranch, normally in an agricultural setting, for commercial profit. ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ... Note Income earned from the following is not allowable for AgriStability or AgriInvest even if it may be considered farming income for income tax purposes: aquaculture trees and seedlings sold for use in reforestation wood sales peat moss wild game reserves cannabis (except for industrial hemp) For more information on how to report income earned from non-allowable commodities, see Income. ...

Even if Sonia is certain that she will manage her team fairly, the perception and impact of this relationship within the team needs to be considered and managed. ... Think about this… If a gift, hospitality, or other benefit is offered with the expectation of influencing you in the duties you perform or the decisions you make, then it is considered a bribe, not a gift. ... As such, no reimbursement from a third-party organization should be considered. ...

Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 1 – General information On this page… Farming income How to report your farming income Business records Instalment payment Dates to remember Important information for AgriStability and AgriInvest Employment insurance premiums Goods and services tax/harmonized sales tax (GST/HST) Find out what a partnership is Farming income Farming income includes income you earned from the following activities: soil tilling livestock raising or showing racehorse maintenance poultry raising dairy farming fur farming tree farming fruit growing beekeeping cultivating crops in water or hydroponics Christmas tree growing operating a chicken hatchery operating a feedlot In certain circumstances, you may also earn farming income from: raising fish market gardening operating a nursery or greenhouse operating a maple sugar bush (includes the activity of maple sap transformation into maple products if this activity is considered incidental to the basic activities of a maple sugar bush, such as the extraction and the collection of maple sap, which are farming activities) Generally, livestock are domestic animals bred, raised, or kept on a farm or ranch, normally in an agricultural setting, for commercial profit. ... It is considered a business activity and must be reported as business income on Form T2125, Statement of Business or Professional Activities. ... Note Income earned from the following is not allowable for AgriStability or AgriInvest even if it may be considered farming income for income tax purposes: aquaculture trees and seedlings sold for use in reforestation wood sales peat moss wild game reserves cannabis (except for industrial hemp) For more information on how to report income earned from non-allowable commodities, see Income. ...

In order for an election to be considered valid, it must be submitted by the due date established in the Act. ... Such income would be considered “earned income” for registered retirement savings plan (RRSP) purposes. ... This income is also considered working income for the purposes of the Canada workers benefit (CWB). ...

If the customers receive possession and/or ownership of the furniture in June 2012, under a written agreement entered into at that time, the 12% HST is considered to be payable at the end of July 2012. ... When you cease to be a registrant, any property on hand that you had purchased for consumption, use or supply in your commercial activity is considered to have changed to non-commercial use. ... If you receive ownership or possession of the furniture in October 2012, the GST/HST would be considered payable at the end of November 2012. ...