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Current CRA website

Individual Income Tax Return Statistics (2023 tax year)

Therefore when comparing this edition with previous editions, differences in extraction time frames should be taken into consideration. ...
Current CRA website

T1 Final Statistics 2021 edition (for the 2019 tax year)

Users should take this into consideration when using the data. Item 66: Employment insurance premiums through employment – Line 31200 of the return This is the amount, up to a maximum of $860.22, deducted as employment insurance premiums and withheld by the employer. ...
Current CRA website

T1 Final Statistics 2022 edition (for the 2020 tax year)

Users should take this into consideration when using the data. Item 66: Employment insurance premiums through employment – Line 31200 of the return This is the amount, up to a maximum of $856.36, deducted as employment insurance premiums and withheld by the employer. ...
Current CRA website

T1 Final Statistics 2023 edition (for the 2021 tax year)

Users should take this into consideration when using the data. Item 68: Employment insurance premiums through employment – Line 31200 of the return This is the amount, up to a maximum of $664.34, deducted as employment insurance premiums and withheld by the employer. ...
Current CRA website

Carrying on business in Canada

Whether a person is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant facts. ...
Current CRA website

Canada Revenue Agency - Registered Charities’ Political Activities Consultations

These contributors made a point of stating that a charitable organizations’ stated purposes should be taken into consideration when determining levels of political activity. ...
Current CRA website

Canada Revenue Agency Departmental Performance Report 2014-15

The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...
Current CRA website

Canada Revenue Agency Departmental Performance Report 2013-14

Commissioner of the Canada Revenue Agency Canada Revenue Agency Ottawa, Ontario ****At the time of writing this report, processes were under way to appoint new members from British Columbia and Ontario**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...
Current CRA website

Meaning of "Permanent Establishment" in Subsection 123(1) of the Excise Tax Act (the Act)

In determining whether an independent agent is acting in the ordinary course of its business with respect to particular activities, consideration should be given as to whether those activities are typical of the activities that would usually be carried out in the course of the particular trade, as the case may be, of the independent agent. ...
Archived CRA website

ARCHIVED - Part I.3 - Tax on Large Corporations

Another consideration in determining whether a corporation is liable for any Part I.3 tax is the "capital deduction". ...

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