Search - consideration
Results 1031 - 1040 of 3204 for consideration
Current CRA website
The updated CRM for Research and Technology Advisors is now available
The section on “consideration for large claims” was deleted. The first-time claimant advisory service (FTCAS) service is also included. ...
Current CRA website
RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies
Download and save the PDF to your computer Open the downloaded PDF in Acrobat Reader 10 or later Use this form if a participating employer of a pension plan and a pension entity of the plan want to jointly elect under section 157 of the Excise Tax Act (ETA) to treat actual taxable supplies made by the employer to the pension entity as being made for no consideration, or revoke a previous election. ...
Current CRA website
RC7215 Elections or Revocation of the Elections to Not Account for GST/HST and/or QST on Actual Taxable Supplies for Participating Employers that are Selected Listed Financial Institution
bec Sales Tax (ARQST) to treat actual taxable supplies made by the employer to the pension entity as being made for no consideration, or revoke previously made elections. ...
Current CRA website
Gifts of services
At law, a gift is a voluntary transfer of property without consideration. ...
Current CRA website
After the Canada Revenue Agency (CRA) receives your request
It is a general CRA practice for another CRA official, or a committee of CRA officials, to prepare a decision report for the designated official's consideration, including a recommendation on whether or not granting relief is warranted. ...
Current CRA website
Section III: Supplementary Information - Financial Highlights
Much of the future-oriented financial information is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...
Current CRA website
Calculate the rebate
Form GST189: Rebate under reason code 13 Who can apply Calculate the rebate How to apply After you apply Calculate the rebate Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service: A – B A The amount of the provincial part of the HST paid for the supply B The total of all amounts, each of which is determined for a participating province by the formula: C × D C If the property or service is a specified item in respect of the participating province, zero In any other case, the amount of tax that would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province, or in any other case, at the tax rate for the particular participating province D The extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province Go to GST/HST calculator (and rates) for the applicable rates. ...
Current CRA website
Filing with Internet file transfer
Important considerations: If you are using a commercial software, it will automatically create your.xml file An.xml file created with Web Forms or a PDF document saved as an.xml will not pass validations through Internet file transfer Have your account number and Web access code (WAC) associated to this number To use the Internet file transfer (XML) application, your valid account number and the Web access code (WAC) associated to this number is required. ...
Current CRA website
Line 31600 – Disability amount for self
Doing taxes for someone who died There may be special considerations when claiming amounts on line 31600 for someone who died. ...
Current CRA website
Chart – Prescribed factors
A qualifying RRIF is one that has never received any property as consideration, other than property transferred from another qualifying RRIF, and was set up during one of the following periods: before 1986 and has since been revised or amended after 1986 and before 1993 after 1992 with funds or property transferred directly from another qualifying RRI 3. ...