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However, where there is physical or functional integration of infrastructure and equipment among multiple sites, it may be considered to be a single clean hydrogen project. Significant expansion of capacity If an existing clean hydrogen project that has commenced commercial operations undergoes a significant expansion of its capacity, it could be considered to be a new clean hydrogen project. For example, the addition of a new hydrogen production line could be considered to be a new clean hydrogen project. ...

Invalid requests The following requests cannot be considered for relief under the Taxpayer Relief Provisions: On this page General Requests for penalties and interest that cannot be considered Late, amended, or revoked elections related to the goods and services tax/harmonized sales tax (GST/HST) Refunds or adjustments beyond the three-year period General We cannot consider a request to: cancel or waive properly assessed tax dispute a Notice of Assessment or Notice of Reassessment (go to Complaints and disputes to find out how to file a formal objection) cancel administrative charges such as fees your bank charges you (for more information, call the Canada Revenue Agency (CRA) general enquiries number or the telephone number provided on the correspondence received) Requests for penalties and interest that cannot be considered We cannot consider a request to: cancel or waive penalties for a tax year or reporting period that ended outside of the 10 previous calendar years under the: Income Tax Act (ITA) Excise Tax Act (ETA) Excise Act, 2001 Air Travellers Security Charge Act Softwood Lumber Products Export Charge Act, 2006 cancel or waive interest that accumulated outside of the 10 previous calendar years under the: ITA ETA Excise Act, 2001 Air Travellers Security Charge Act Softwood Lumber Products Export Charge Act, 2006 cancel the GST/HST gross negligence penalty charged under section 285 of the ETA (fill out form E413, Notice of Objection (Excise Tax Act) to file a formal objection) Late, amended, or revoked elections related to the goods and services tax/harmonized sales tax (GST/HST) We cannot consider a request to: accept late, amended, or revoked elections for a tax year that ended outside of the 10 previous calendar years accept late, amended, or revoked elections that are not listed in Regulation 600 of the ITA Note: For the complete list and details of the eligible elections, see List of prescribed elections in Appendix A of Information Circular IC07-1R1, Taxpayer Relief Provisions. For the list of designations and allocations that are considered prescribed elections, see Deemed Prescribed Elections at paragraph 55 of Information Circular IC07-1R1. ...

Employing a caregiver, baby-sitter, or domestic worker If you hire a caregiver, baby-sitter, or domestic worker, you may be considered to be the employer of that person. ... When are you considered to be an employer? You are considered to be an employer when you: hire a person; establish regular working hours (for example, 9 a.m. to 5 p.m.); and assign and supervise the tasks performed. ...

Employing a caregiver, baby-sitter, or domestic worker If you hire a caregiver, baby-sitter, or domestic worker, you may be considered to be the employer of that person. ... When are you considered to be an employer You are considered to be an employer when all the following apply to you: hire a person establish regular working hours (for example, 9 a.m. to 5 p.m.) assign and supervise the tasks performed If you or a person working for you is not sure of the worker's employment status, either one of you can request a ruling to determine the status. ...

" What may be considered abusive Examples When a Canadian taxpayer requests an increase in the transfer price of purchases or acquisitions without repatriation being carried out within a reasonable time – This may be considered abusive, as there is an increased expense or cost without an outlay. ... The taxpayer should be made aware of whether or not the auditor is recommending that the adjustment be considered appropriate. ... These separate adjustments are the ones to be considered under subsection 247(10) of the Act. ...

The term "directly attributable" [note 1] is used to identify the salary or wages, and other remuneration considered to be a "labour expenditure" (LE) in calculating the FTC, and a "Canadian labour expenditure" (CLE) in calculating the PSTC. ... The activities of persons engaged in support of a film production may be considered to be directly attributable to the production, depending on the particular facts of each situation. ... Types of expenditures that are/are not considered to be an LE and CLE Expenditures that may be considered to be an LE or CLE include: vacation pay, statutory holiday pay, sick leave pay; and benefits that are taxable in the hands of an employee (corporation's contribution to the employees' registered retirement savings plan, group insurance plan, meals, etc.); that are paid to, or for, individuals whose salary, wages, or remuneration are directly attributable to the production of a film or video. ...

The term "directly attributable" [note 1] is used to identify the salary or wages, and other remuneration considered to be a "labour expenditure" (LE) in calculating the FTC, and a "Canadian labour expenditure" (CLE) in calculating the PSTC. ... The activities of persons engaged in support of a film production may be considered to be directly attributable to the production, depending on the particular facts of each situation. ... Types of expenditures that are/are not considered to be an LE and CLE Expenditures that may be considered to be an LE or CLE include: vacation pay, statutory holiday pay, sick leave pay; and benefits that are taxable in the hands of an employee (corporation's contribution to the employees' registered retirement savings plan, group insurance plan, meals, etc.); that are paid to, or for, individuals whose salary, wages, or remuneration are directly attributable to the production of a film or video. ...

Can a courier be considered as an employee and a self-employed worker? ... It is however possible for a worker to be considered an employee under one contract or agreement while at the same time being considered a self-employed worker under another contract or agreement. ... J is considered an employee under her contract with ABC Couriers while at the same time she is considered self-employed for the work performed for different clients. ...

Submit information What is considered tax cheating? Having investments outside the country is not illegal. However, when an individual or business intentionally take actions to get around the intent of Canada's tax laws, it's considered tax cheating. Typical situations include: Undeclared taxable income that has been transferred outside of Canada Undeclared foreign taxable income Undeclared foreign property Aggressive tax avoidance or tax evasion schemes that involve offshore transactions To learn more about situations that are considered tax cheating and to read examples of submissions received by the Canada Revenue Agency (CRA) go to What is being reported. ...

Situations when you should consider applying for relief include: you have undisclosed tax liabilities you did not charge, collect, or report GST/HST for any reporting period you claimed ineligible input tax credits, refunds or rebates you provided incomplete information on a return for a reporting period you did not file an information return For more information about when relief may or not be considered, go to GST/HST Memorandum 16-5. ... If accepted into the Limited Program: you will not be referred for criminal prosecution related to the information being disclosed you will not be charged a gross negligence penalty; however, you will be charged other penalties as applicable, and no interest relief will be provided What factors are considered when determining the appropriate program of relief? ... Yes, the following are some of the additional factors considered when determining whether to accept an application into the Limited Program: the GST/HST was charged or collected but not remitted efforts were made to avoid detection (for example, participation in the underground economy) there had been deliberate or wilful default or carelessness amounting to gross negligence applications by corporations, and any related entities, with gross revenue above $250 million in at least two of their last five tax years will typically be considered through the Limited Program. ...