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Income tax considerations are an integral part of the design of flexible employee benefit programs and an important aspect of the selection of benefits by the employee. ... Tax Considerations in the Design of the Overall Flex Program ¶ 5. The concept of the plan year is important to a Flex Program if the program offers employees the choice of both taxable and non-taxable benefits. ... Statutory Considerations ¶ 11. In determining the tax consequences arising from a Flex Program, consideration must be given to whether the Flex Program falls within the definition in subsection 248(1) of a salary deferral arrangement, a retirement compensation arrangement, an employee benefit plan or an employee trust. ...

In 2024, the ePayroll Project Team will present a business case and a costed implementation plan to the Government of Canada for their consideration. ... They believe that ePayroll could help increase the efficiency of the tax system, including some specific considerations around T4 slips and Records of Employment. ... The concerns identified by participants include the Government of Canada’s track record of implementing digital platforms, and important considerations around the data security and the protection of private information. ...

Specific situations not accepted for Canadian competent authority negotiation consideration 25. ... However, a taxpayer’s stated intention to pursue MAP relief or not may be taken into consideration by the TSO when deciding whether to enter into an audit settlement or not. Provincial income tax considerations 74. The provinces and territories are not bound by Canadian tax conventions. ...

Specific Situations Not Accepted for Canadian Competent Authority Consideration 26. ... The Canadian Competent Authority will give due consideration to the findings made by the Appeals Branch with regard to the application of Canadian law. 42. ... Provincial Income Tax Considerations 59. The provinces and territories are not bound by Canadian tax conventions. ...

Specific Situations Not Accepted for Canadian Competent Authority Consideration 26. ... The Canadian Competent Authority will give due consideration to the findings made by the Appeals Branch with regard to the application of Canadian law. 42. ... Provincial Income Tax Considerations 59. The provinces and territories are not bound by Canadian tax conventions. ...

Specific Situations Not Accepted for Canadian Competent Authority Consideration 26. ... The Canadian Competent Authority will give due consideration to the findings made by the Appeals Branch with regard to the application of Canadian law. 42. ... Provincial Income Tax Considerations 59. The provinces and territories are not bound by Canadian tax conventions. ...

Refer to Appendix A.6 for a discussion of some specific considerations for dealing with files where there is a NOO or appeal, and when the RTA may be involved in the appeals review process. ... Chapter 5.11.3 discusses procedures for dealing with problems of inadequate records and books. 2.9.0 Contact and communications with the claimant 2.9.1 General considerations All RTAs must know and follow the CRA policy on communications security for protected information. ... The RTA must take into consideration the CRA service standards when planning and conducting a review. ...

Refer to Appendix A.6 for a discussion of some specific considerations for dealing with files where there is a NOO or appeal, and when the RTA may be involved in the appeals review process. ... Chapter 5.11.3 discusses procedures for dealing with problems of inadequate records and books. 2.9.0 Contact and communications with the claimant 2.9.1 General considerations All RTAs must know and follow the CRA policy on communications security for protected information. ... The RTA must take into consideration the CRA service standards when planning and conducting a review. ...

This is an important consideration for demonstrating the extent to which the issues were communicated to the claimant by the FR, and the efforts to work with the claimant to resolve these issues. ... The FR needs to take into consideration the CRA service standards when planning and conducting a review. ... Consideration of penalties must be discussed with the FRM in all cases. ...

This is an important consideration for demonstrating the extent to which the issues were communicated to the claimant by the FR, and the efforts to work with the claimant to resolve these issues. ... The FR needs to take into consideration the CRA service standards when planning and conducting a review. ... Consideration of penalties must be discussed with the FRM in all cases. ...