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Special rules Fuel brought into a listed province on behalf of a registered distributor Under section 10, when another person transports fuel into a listed province on behalf of a registered distributor, the registered distributor, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ... Marketable natural gas delivered by means of a distribution system Under section 14, when MNG is delivered to a person by means of a distribution system, the person that is considered to deliver the MNG is the registered distributor that measures, on a regular basis and for the purpose of billing the person or providing the person’s billing information to a third party, the person’s consumption or usage of MNG that is delivered by means of the distribution system. ...

Find out what a capital gain is You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... Find out what a capital loss is You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...

Find out what a capital gain is You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... Find out what a capital loss is You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...

If you feel your concerns have still not been fully considered after this first contact, you can send a complaint to the CRA Service Feedback Program. ...

Supplying unbottled water is considered to be a standard municipal service. ... If the permit is acquired in the name of the water hauler's customer instead of the water hauler, the water hauler is considered to be making a taxable supply of a delivery or transportation service to the customer. ...

Note If you have a BN for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant. ... If you have a business number for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant. ... First, determine the fiscal year for which you want to be considered a qualifying NPO. ...

The list of eligible providers outlined in Section 118.3 of the Income Tax Act (ITC) should be updated to include professions categorized under NOC 41300 and 41301.While legislative changes are being considered, the existing criteria should be interpreted flexibly to include provincially regulated health service providers, such as social workers and psycho-educators. ... The list of eligible providers outlined in Section 118.3 of the Income Tax Act should be updated to include professions categorized under NOC 41300 and 41301.While legislative changes are being considered, the existing criteria should be interpreted flexibly to include provincially regulated health service providers, such as social workers and psycho-educators. ... Attendant care and care in a facility You can claim amounts paid to an attendant only if the attendant met both of the following criteria: They were not your spouse or common-law partner They were 18 years of age or older when the amounts were paid An attendant who is hired privately will probably be considered an employee. ...

Note If you have a BN for the purpose of claiming a rebate only, you are not considered to be a GST/HST registrant. ... If you have a business number for the purpose of claiming a rebate only, you are not considered to be a GST/HST registrant. ... The CRA uses this form to establish that your NPO received the required amount of government funding to be considered a qualifying NPO. ...

Please note that an excess cheque is not considered paid until it is cashed. ...

. ¶1.35 is added to clarify that obtaining an authorized certificate does not ensure that a student will be considered to be a qualifying student. ...