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Results 221 - 230 of 3230 for consideration
Current CRA website

Student rates of pay

Transition considerations in the implementation of the new 2025 salary structure In consideration that progression by more than one increment should occur only in limited circumstances, there will be circumstances in which newly-hired students are paid the same as returning students. ...
Current CRA website

Independent Advisory Board on Eligibility for Journalism Tax Measures - Annual Report 2024-2025

In addition, the average processing time does not encompass decision review requests, as they generally require additional time and consideration. ... The Board’s recommendations are framed within the wording of the Act, and with the administrative considerations set out in the Guidance Footnote 9, in particular, the sections defining original news content. ... It also recognizes that journalism is more than a market opportunity to aggregate and redistribute information without the due consideration that citizens expect and rely on to make important decisions. ...
Old website (cra-arc.gc.ca)

Drop Shipments

The resident consumer is not required to pay any consideration to anyone for the good. ... This is because the non-resident is supplying the catalogues to the residents for no consideration. ... The consideration for the supply of the inspection services is $1,000. ...
Current CRA website

Drop Shipments

The resident consumer is not required to pay any consideration to anyone for the good. ... This is because the non-resident is supplying the catalogues to the residents for no consideration. ... The consideration for the supply of the inspection services is $1,000. ...
Current CRA website

IC78-18R7 Registered Retirement Income Funds

For example, you can include additional restrictions on what properties will be accepted as consideration. 20. ... Taxation of the annuitant – purchase or sale of property for inadequate consideration 68. If a RRIF trust acquires property for a consideration greater than the FMV of the property at the time of acquisition, or disposes of property for a consideration less than the FMV at that time or for no consideration, the annuitant of the RRIF at that time must include twice the difference between the FMV and the consideration, if any, in calculating their income for the tax year. ...
Old website (cra-arc.gc.ca)

Questions and answers about Producer fees

For treaty and inter-provincial co-productions, will the CRA give consideration to the fact a co-producer may command higher fees because of his/her stronger and more active role in producing a film? ...
Current CRA website

Change of owners, partners, or directors

On this page Sole proprietorship Partnership Corporation Legal entity other than a sole proprietorship, partnership, or corporation Other considerations Sole proprietorship A sole proprietorship is legally and directly tied to one specific individual. ... If you are requesting a change to: a charity, call the telephone number for charities other legal entities, call the telephone number for businesses Other considerations In addition to the situations already covered, some changes may need further actions, have tax implications or have program specific requirements. ...
Current CRA website

Questions and answers about Producer fees

For treaty and inter-provincial co-productions, will the CRA give consideration to the fact a co-producer may command higher fees because of his/her stronger and more active role in producing a film? ...
Current CRA website

Change of owners, partners, or directors

On this page Sole proprietorship Partnership Corporation Legal entity other than a sole proprietorship, partnership, or corporation Other considerations Sole proprietorship A sole proprietorship is legally and directly tied to one specific individual. ... If you are requesting a change to: a charity, call the telephone number for charities other legal entities, call the telephone number for businesses Other considerations In addition to the situations already covered, some changes may need further actions, have tax implications or have program specific requirements. ...
Current CRA website

Data privacy and security

Data and artificial intelligence (AI) ethics A pillar in the CRA's AI roadmap, the focus is on maintaining the trust of Canadians by embedding ethical considerations in every step of the design, deployment, and ongoing auditing of AI and automated decision making solutions. ... Considerations For the CRA's tax and benefit administration to be most effective, it is imperative to have good information on which to rely. ... This improves management of the CRA's security program, enhances collaboration, and formalizes roles and responsibilities to fully integrate security considerations into decision-making across the Agency. ...

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