Search - consideration

Results 1351 - 1360 of 3204 for consideration
Current CRA website

How to apply

Failure to provide information will affect your consideration for benefits. ...
Current CRA website

Independent Advisory Board on Eligibility for Journalism Tax Measures

Board Members Members of the Advisory Board were selected with consideration given to the linguistic, cultural, and ethnic diversity of the country. ...
Current CRA website

Canada Revenue Agency Financial Statements

Some of the information included in the financial statements, such as accruals and the allowance for doubtful accounts, is based on management's best estimates and judgment, with due consideration to materiality. ...
Archived CRA website

ARCHIVED - Barter Transactions

Such transactions can therefore result in income or expense as contemplated by sections 3 and 9 thereof or can result in the acquisition or disposition of capital property, eligible capital property, personal-use property or inventory, depending upon the circumstances of the persons who are bartering and the nature of that which is bartered, on the same basis as if cash was the consideration. 5. ...
Current CRA website

Terms of reference – Transfer Pricing Review Committee

For final consideration of cases involving the application of paragraphs 247(2)(b) and (d) of the ITA (the recharacterization provision), a manager from the Tax Avoidance Division and a senior official from the Tax Policy Branch of the Department of Finance Canada are asked to participate. ...
Archived CRA website

ARCHIVED – Budget 2012 - Overseas employment tax credit (OETC) - Phase out

If you submit a request to reduce your tax deductions for 2013, any approved reduction will take into consideration the phase-out rules. ...
Current CRA website

The Canada Revenue Agency has options for you if you owe us money or have a debt that we collect for another government department

Click on the link to make your payment to: ESDC CBSA What to do if you can’t pay: We understand that everyone’s personal situation is different and we will take that into consideration. ...
Current CRA website

Operating a digital platform? Here’s what you need to know about the Reporting Rules for Digital Platform Operators

The following are some examples: Identification information Name of seller Seller’s primary address Date of birth, where applicable Seller’s tax identification number including the jurisdiction of issuance Seller’s financial account identifiers Activity information Consideration paid or credited Fees, commissions or taxes withheld or charged by the platform operator Location of rented real or immovable property, if applicable Identification and activity information is known under the rules as reportable elements. ...
Current CRA website

Using an app or website to earn income? Here’s what you need to know about the Reporting Rules for Digital Platform Operators

The following are some examples: Identification information Name of seller Seller’s primary address Date of birth, where applicable Seller’s tax identification number including the jurisdiction of issuance Seller’s financial account identifiers Activity information Consideration paid or credited Fees, commissions or taxes withheld or charged by the platform operator Location of rented real or immovable property, if applicable. ...
Current CRA website

Tax Gap in Canada: A Conceptual Study

To achieve this understanding, this paper: Examines some of the key considerations related to tax gap estimation; Outlines the approaches to tax gap estimation taken by key countries that publish such estimates; Reviews the advantages and limitations of tax gap estimation and discusses the potential utility and relevance of the concept for the CRA; and Identifies the next steps that the CRA will take on this issue. ...

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