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Qualifying consideration Qualifying consideration is defined in section 217 and is in respect of an outlay made, or expense incurred, outside Canada. ... Therefore the amount is included in Part A of qualifying consideration. ... As such, the amount is included in Part A of qualifying consideration. ...

Qualifying consideration Qualifying consideration is defined in section 217 and is in respect of an outlay made, or expense incurred, outside Canada. ... Therefore the amount is included in Part A of qualifying consideration. ... As such, the amount is included in Part A of qualifying consideration. ...

Paid or credited consideration 3.15 For Part XX purposes, consideration is compensation in any form paid or credited to a seller in connection with relevant activities. ... These relevant activities are: selling goods for consideration renting real or immovable property, for consideration providing a personal or prescribed service, for consideration renting a means of transport for consideration Selling goods 4.2 Selling goods for consideration is a relevant activity. ... Consideration over multiple periods 7.5 Consideration is a key determination when considering a reportable seller (see Chapter 3). ...

Applying the rebate factor to calculate the value of the consideration Value of consideration 14. ... Value of the consideration for purposes of the Nova Scotia rebate Consideration payable for stated price net of rebates 37. ... Applying the rebate factor to calculate the value of the consideration Value of consideration 41. ...

Applying the rebate factor to calculate the value of the consideration Value of consideration 14. ... Value of the consideration for purposes of the Nova Scotia rebate Consideration payable for stated price net of rebates 37. ... Applying the rebate factor to calculate the value of the consideration Value of consideration 41. ...

Applying the rebate factor to calculate the value of the consideration Value of consideration 14. ... Value of the consideration for purposes of the Nova Scotia rebate Consideration payable for stated price net of rebates 37. ... Applying the rebate factor to calculate the value of the consideration Value of consideration 41. ...

COVID-19 — Impacts and considerations for the CRA The CRA's recent transformation initiatives, supported by the People First philosophy, created the right conditions for a strong and empathetic service-oriented delivery of emergency response measures during the pandemic The CRA put clients and stakeholders at the centre of its administration of pandemic programs: It developed new tools for stakeholder engagement and solicited participants' views on their experience to improve communications and education efforts It conducted 24 usability studies with 165 Canadians It hosted or participated in 64 stakeholder interactive question-and-answer sessions with over 19,800 participants representing eligible small and medium businesses, employers and stakeholder organizations Context The CRA is always looking at how it can improve its support to Canadians and be a world-class tax and benefits administration. ... Considerations The CRA has been implementing an approach to the design and delivery of its programs and services centered on clients' needs and experiences across service channels (i.e., the Internet, contact centres, and letter mail). ... Long-term considerations The CRA is evaluating new ways to improve its collection of, access to, and use of data in order to provide a better service to clients and continue to be an effective and efficient tax and benefit administration. ...

Briefing for the Minister of Finance and National Revenue The First 60 Days The First 60 Days Important Issues Important Issues Overview of the CRA Overview of the CRA Core Activities Core Activities Organization Organization Core Activities On this page The filing experience Description Key Facts and Figures (2023-2024 fiscal year) Context Considerations Current Issues and Plans Next Steps Benefit and credit administration Description Key facts and figures (2023-2024 fiscal year) Context Considerations and recent improvements Current issues and plans Next Steps The compliance continuum: Helping Canadians meet their tax obligations Description Key Facts and Figures (2023-2024 fiscal year) Context Considerations and recent improvements Current Issues and Plans Next Steps The filing experience Description The CRA plays a crucial role in facilitating tax compliance through an accessible and efficient filing experience. ... Considerations Expansion of automated filing services – Increased eligibility and outreach for the SimpleFile by Phone, Digital, and Paper programs making tax filing more accessible and streamlined. ... Considerations and recent improvements Automatic benefits application (ABA) –A streamlined process that allows parents registering the birth of their child to automatically apply for federal and provincial/territorial child and family benefits. ...

Simplified Northern Residents Travel Deduction Consultations – What we learned report October 2023 On this page Executive Summary Background Purpose and objectives Facilitated Roundtables Considerations and approach Participant recruitment Logistics and structure Roundtable evaluations Online Consultation Questionnaire Considerations and approach Participant demographics Email Submissions Considerations and approach What We Learned Experience claiming the northern residents travel deduction Perspectives on the pilot project Resources and support for claiming the deduction Next Steps Conclusion Appendix Roundtable discussion guide Executive Summary When the Canada Revenue Agency (CRA) met face-to-face with small and medium businesses and accountants in Whitehorse, Yellowknife, and Iqaluit through the Serving You Better consultations in 2016, we heard feedback about issues that affect individuals. ... Careful consideration was given to the needs, realities and lived experiences of northern communities. ... Online Consultation Questionnaire Considerations and approach As part of the consultation, the CRA launched an online questionnaire to collect quantitative and qualitative information about the experience of northern residents, tax professionals, and other stakeholders with the SNRTD, the new airfare tables, the flexible review process, and the CRA’s resources and support available to Canadians to navigate the SNRTD. ...