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It includes all consideration and benefits that have a monetary value. ... Note Since in certain working relationships it can be difficult to decide whether there is a relationship of subordination, we can also take into consideration indicators used in common law, referred to above in Step 2 of the section Deciding a worker's employment status in a province or territory other than Quebec. ...

It was reasonable, at the time the prepaid arrangement was entered into, to expect that all or at least part of the consideration to pay for the cemetery services would be paid (or put into trust) before the individual's death. ... The provincial part of the HST does not apply to the cemetery services because they are supplied under a prepaid arrangement entered into before July 2010 and it was reasonable, at the time the prepaid arrangement was entered into, to expect that all or at least part of the consideration to pay for the cemetery services would be paid (or put into trust) before the individual's death. ...

Note that any supply of property or service where the consideration for the supply is payable or reimbursed by a provincial health care plan is exempt pursuant to section 9 of Part II of Schedule V to the extent that the health care plan pays or reimburses the consideration for the supply. ...

Some common areas for consideration are listed below. Income Any foreign income you report has to be shown in Canadian dollars on your Canadian Income Tax and Benefit Return (this also applies to deductions claimed). ... Claiming tuition fees In choosing a foreign educational institution, an important consideration is whether you will be able to claim the tuition fees you paid. ...

So before reporting the amount on the T4 slip, you must take the reimbursements into consideration. ... If some of the kilometres driven are personal—and employees are actually paying for those personal kilometres out of their pocket because they're paying for those expenses themselves—the CRA will allow the employer to take these payments into consideration and reduce the calculated operating expense benefit accordingly. ...

Of the 25 audit files (78%) that contained an audit plan, the following guidelines were not consistently followed: Documenting all potential audit issues, whether the issues were rejected for further consideration or selected for analysis in the examination stage. ... Generally accepted audit practice uses materiality as one consideration in assigning the level of risk to an issue. ...

Some common areas for consideration are listed below. Income Any foreign income you report has to be shown in Canadian dollars on your Canadian Income Tax and Benefit Return (this also applies to deductions claimed). ... Claiming tuition fees In choosing a foreign educational institution, an important consideration is whether you will be able to claim the tuition fees you paid. ...

What are the tax considerations? It is only possible to receipt the transfer of a time-share if ownership of the deed title is first transferred to the donor then transferred to the charity. ... In cases where there is consideration, a business may claim these costs as promotional expenses, rather than seeking a charitable donation. ...

I really appreciate you taking the time today to discuss all of these considerations, and the factors that taxpayers have to meet when they apply for relief based on financial hardship or an inability to pay. ... In those circumstances, the CRA may announce that a special consideration will be given to providing relief, such as waiving or cancelling penalty and interest charges on late tax remittances or returns that are filed late. ...

Interest, while not defined in the Act, has been described in general terms in the Courts as "the return or consideration or compensation for the use or retention by one person of a sum of money, belonging to, in a colloquial sense, or owed to, another". ... Applicable to taxation years commencing after 1982, where a taxpayer has accrued and reported interest income on a debt obligation and has at any particular time disposed of the obligation for consideration equal to its fair market value at the time of disposition, the taxpayer may, by virtue of subsection 20(21), deduct in computing income for the year of disposition, the amount, if any, by which the aggregate of the amounts of interest from that debt obligation that was included in the taxpayer's income for the year of disposition and all previous years exceeds the total interest actually received thereon. ...