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Current CRA website

Leave Management Audit

While this may help to mitigate the risk of future occurrences, there is no formal connection to managing such risks at the national or regional levels. ...
Current CRA website

Debt Management Call Centre - Internal Audit Report

The predictive dialler is a computerized system that automatically dials batches of telephone numbers for connection to agents. ...
Current CRA website

GST/HST and e-commerce

Your supply is deemed to be made in Canada as the facilities or part thereof which enables connection to the Internet are located in Canada. ...
Current CRA website

Common Reporting Standard - ITA Part XIX

G) Personal information transmission The personal information is used in a system that has connections to at least one other system. ...
Current CRA website

Common Reporting Standard Income Tax Act Part XIX v2.0

Risk to privacy: Yes G) Personal information transmission The personal information is used in a system that has connections to at least one other system. ...
Current CRA website

GST/HST Audit and Examination

Quantum 1.0 is based on IBM Identity Insight software and integrates internal and external data to visualize the relationships and connections between individual and business entities. ...
Current CRA website

Authentication and Credential Management v4.0

The personal information is used in a system that has connections to at least one other system. ...
Current CRA website

Income Tax Audit Manual

On-site visits allow the team leader to: meet with the taxpayer or representative and discuss the audit; deal with any concerns or complaints expressed by the taxpayer; review the Audit Plan in connection with the records available and issues identified to the date of the visit; ensure that the auditor has requested all the required records and is provided access to those records; review the working papers, schedule, and notes prepared by the auditor and to suggest amending the Audit Plan where necessary within the context of the audit in process; observe the auditor at the taxpayer's place of business; observe how the auditor interacts with the taxpayer; assess the auditor's knowledge of accounting systems; determine how effective the auditor is in obtaining information from the taxpayer and in maintaining control of the audit; and help solve problems and identify issues that may help to reduce overall audit time. 6.5.8 Team leader participation in the final interview If necessary, the team leader should attend the final interview with the taxpayer or their representative when significant changes or complex or controversial issues are identified. ...
Current CRA website

Community Volunteer Income Tax Program 2018 Comprehensive End-of-Season Survey Findings

This survey report: outlines key findings, connections to earlier feedback, and insights highlights recent program actions identifies opportunities to strengthen the program Key findings Key findings from the survey are outlined below. ...
Current CRA website

and Deemed Residents of Canada – Completing your return: Steps 3 and 4

. ⬤ Line 22100 – Carrying charges, interest expenses, and other expenses Claim the following carrying charges and interest that you paid to earn income from investments: fees to manage or take care of your investments (other than fees you paid for services in connection with your pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered retirement savings plan (RRSP), specified pension plan (SPP), and tax-free savings account (TFSA)) fees for certain investment advice (see archived Interpretation Bulletin IT-238R2, Fees Paid to Investment Counsel) or for recording investment income reasonable fees, that have not already been deducted, to have someone prepare or assist you in filing your return if you have income from a business or property (see consolidated and archived Interpretation Bulletin IT-99R5, Legal and Accounting Fees) most interest you paid on money you borrowed for investment purposes, but generally only if you use it to try to earn investment income, such as interest and dividends Note If the only earnings your investment can produce are capital gains, you cannot claim the interest you paid. legal fees you incurred relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid or will have to pay to you Note Legal fees you incurred to try to make child support payments non-taxable must be deducted on line 23200 of your return. ...

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