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CRA officials will use the means necessary, as provided under the relevant legislation, to determine a taxpayer’s risk of non-compliance, and to properly assess taxes owing, taking into consideration the facts and circumstances of the case, including the scope of the compliance activity. ... Key Considerations CRA officials must take into account the legislative authorities and jurisprudence (as outlined in the Annexes) as well as three key considerations when evaluating the need to request information from a taxpayer or a third party: Audit Scope; Relevancy and Reasonableness; and Transparency. ... The purpose test may be an objective one, but a taxpayer's intention is certainly a relevant consideration (see Ludmer c. ...

CRA officials will use the means necessary, as provided under the relevant legislation, to determine a taxpayer’s risk of non-compliance, and to properly assess taxes owing, taking into consideration the facts and circumstances of the case, including the scope of the compliance activity. ... Key Considerations CRA officials must take into account the legislative authorities and jurisprudence (as outlined in the Annexes) as well as three key considerations when evaluating the need to request information from a taxpayer or a third party: Audit Scope; Relevancy and Reasonableness; and Transparency. ... The purpose test may be an objective one, but a taxpayer's intention is certainly a relevant consideration (see Ludmer c. ...

If you are currently, or are thinking of requesting to work virtually, learn more about security considerations and your obligations Any time you are working away from CRA premises (on a laptop or other device), you must protect CRA information and equipment. ... One such constraint is consideration for the public’s perception of both our on and off-duty actions. ... When we comply with official languages and employment equity requirements, and treat one another with consideration and inclusiveness, we value our diversity. ...

Election for nil consideration 18. Persons who have made the section 150 election and persons who are credit unions or members of a mutual insurance group (which are deemed to have made the section 150 election) cannot make an election for nil consideration under subsection 156(2). The subsection 156(2) election treats certain taxable supplies between specified members of a qualifying group as if they had been made for no consideration. ... Refer to GST/HST Memorandum 14-5, Election to Deem Supplies to be Made for Nil Consideration, for more information. ...

A response was issued to the petitioner within the time limit specified by the Auditor General Act (1995). 4.5 Future Considerations The SD program at the CRA will continue to evolve to respond to both changing requirements of the CRA and the Government of Canada, including the new Federal Sustainable Development Act, whichis intended to make environmental decisions more transparent and accountable to Parliament. ...

Considerations Many benefit and credit recipients are vulnerable individuals (e.g., persons with disabilities, seniors, newcomers, and low- or modest-income individuals). ...

Considerations Filing methods and platforms In 2021, over 29.5 million individual income tax and benefit returns and over 2.4 million corporation income tax returns were filed, and over 328,000 trust returns were assessed (in fiscal year 2020-2021). ...

Considerations for simplifying the lowest return airfare requirement The purpose of the lowest return airfare element in the calculation of the travel benefits deduction is to ensure that the amount claimed for each trip is not excessive. ...

A response was issued to the petitioner within the time limit specified by the Auditor General Act (1995). 4.5 Future Considerations The SD program at the CRA will continue to evolve to respond to both changing requirements of the CRA and the Government of Canada, including the new Federal Sustainable Development Act, whichis intended to make environmental decisions more transparent and accountable to Parliament. ...

Contents Application Summary Discussion and Interpretation Separate returns (¶ 1) Credits and deductions allowed Deductions in computing taxable income (¶s 2, 3) Non-refundable tax credits (¶s 4-8) Credits and deductions not allowed Deductions in computing net income (¶ 9) Deductions in computing taxable income (¶ 10) Tax credits (¶s 11-13) Other considerations (¶s 14-16) Explanation of Changes Application This bulletin replaces and cancels Interpretation Bulletin IT-326R2 dated February 2, 1990. ... " Other considerations ¶ 14. Pursuant to subsection 110.4(5), the forward averaging amount brought into income under subsection 110.4(2) cannot be reported in any of the separate returns filed as "another person. ...