Search - considered

Who is considered a client? Why would I want to use this service? How do I get authorized to access tax information online? ... Who is considered a client? A client is anyone who authorizes you as their representative, for example a business, your employer, a family member, or a friend. ...

Note A loss from the sale of depreciable property is not considered to be a capital loss. ... If you sell depreciable property in a year, you also have to subtract from the UCC one of the following amounts, whichever is less: the proceeds of disposition of the property minus the related outlays and expenses the capital cost of the property If the UCC of a class has a negative balance at the end of the year, this amount is considered to be a recapture of CCA. ...

Who is considered a client? Why would I want to use this service? How do I get authorized to access tax information online? ... Who is considered a client? A client is anyone who authorizes you as their representative, for example a business, your employer, a family member, or a friend. ...

As an entity who received CERS, you must report the subsidy on your income tax or information return for the tax year (fiscal period) in which you are considered to have received it. The CERS is generally considered to have been received on the last day of the claim period it relates to. ... Related form and guide Non-Profit Organization (NPO) Information Return (T1044) Income Tax Guide to the Non-profit Organization (NPO) Information Return (T4117) No GST/HST reporting requirements CERS amounts you received are not considered taxable supplies. ...

As an employer who received the CRHP, you must report the subsidy on your income tax or information return for the tax year (fiscal period) in which you are considered to have received it. The CRHP is generally considered to have been received on the last day of the claim period it relates to. ... Related form and guide Non-Profit Organization (NPO) Information Return (T1044) Income Tax Guide to the Non-profit Organization (NPO) Information Return (T4117) No GST/HST reporting requirements CRHP amounts you received are not considered taxable supplies. ...

This includes rent subsidy amounts you received through the: Canada Emergency Rent Subsidy (CERS) Tourism and Hospitality Recovery Program (THRP) Hardest-Hit Business Recovery Program (HHBRP) You must report the subsidy on your income tax or information return for the tax year (fiscal period) in which you are considered to have received it. The rent subsidy is generally considered to have been received on the last day of the claim period it relates to. ... Related form and guide Non-Profit Organization (NPO) Information Return (T1044) Income Tax Guide to the Non-profit Organization (NPO) Information Return (T4117) No GST/HST reporting requirements Rent subsidy amounts you received are not considered taxable supplies. ...

This includes subsidy amounts you received through the: Canada Emergency Wage Subsidy (CEWS) Canada Emergency Rent Subsidy (CERS) Canada Recovery Hiring Program (CRHP) Tourism and Hospitality Recovery Program (THRP) Hardest-Hit Business Recovery Program (HHBRP) You must report a subsidy on your income tax or information return for the tax year (fiscal period) in which you are considered to have received it. The subsidy is generally considered to have been received on the last day of the claim period it relates to. ... Related form and guide Non-Profit Organization (NPO) Information Return (T1044) Income Tax Guide to the Non-profit Organization (NPO) Information Return (T4117) No GST/HST reporting requirements Wage and rent subsidy amounts you received are not considered taxable supplies. ...

In each of the above cases, no stock dividend is considered to have been issued, no disposition or acquisition is considered to have occurred, and the event is not taxable. ... You are considered to have sold the property because you changed its use. ... Note Because your home is considered personal-use property, if you have a loss at the time you sell or are considered to have sold your home, you are not allowed to claim the loss. ...

In each of the above cases, no stock dividend is considered to have been issued, no disposition or acquisition is considered to have occurred, and the event is not taxable. ... You are considered to have sold the property because you changed its use. ... Note Because your home is considered personal-use property, if you have a loss at the time you sell or are considered to have sold your home, you are not allowed to claim the loss. ...

In each of the above cases, no stock dividend is considered to have been issued, no disposition or acquisition is considered to have occurred, and the event is not taxable. ... You are considered to have sold the property because you changed its use. ... Note Because your home is considered personal-use property, if you have a loss at the time you sell or are considered to have sold your home, you are not allowed to claim the loss. ...