Search - consideration

Failure to provide information will affect your consideration for benefits. ...

Failure to provide information will affect consideration for the subsidy. ...

Failure to provide information will affect consideration for the subsidy. ...

Failure to provide information will affect consideration for the subsidy. ...

Bonuses, retroactive pay increases or irregular amounts If you paid bonuses, retroactive pay increases, or any other additional or unusual amounts to your employees, you have to deduct all of the following amounts: Canada Pension Plan (CPP) contributions (without taking into consideration the annual basic exemption amount if the payment is made separately from their regular pay) employment insurance (EI) premiums income tax Note Certain retroactive payments related to previous years that are paid in the current year, are eligible for a special tax calculation when the employee files their income tax and benefit return. ...

The paragraph is also changed to take into consideration the amendment to subsection 70(3.1) enacted under S.C. 1994, c.21 (formerly Bill C-27) for the 1992 and subsequent taxation years. ...

To alleviate this situation, would CRA approve, or give consideration to approving, an application by the employer to the Minister under subsection 8310(2) of the Regulations to "deem" a part of the lump sum payment to be "compensation" in the year for which it is pensionable earnings under the terms of the pension plan for the PA rules? ...

Where it is necessary to make such a determination all the relevant facts must be taken into consideration. ...

Here is some information on the CRA’s legitimate activities that are resuming and tips on how to recognize when the CRA is trying to contact you: CRA activities resuming in September Due to the Government’s ongoing efforts to support Canadians through the COVID-19 pandemic, the CRA suspended many collections and compliance activities and committed to resuming them in a thoughtful and phased manner, taking into consideration the health and safety of our employees and the needs of Canadian taxpayers. ...

He then presented the tailored procedures to Management for consideration. ...