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Other considerations when earning rental income In addition to claiming your income and deducting allowable expenses, there are other considerations that could impact your tax situation. ...

In making a determination of whether or not a PE exists, there are numerous factors to be taken into consideration in deciding if the basic elements for a PE exist. ... Other considerations Other types of PEs This memorandum focused on the general definition of a PE. ... Consideration should be given to whether one of these types of PEs could be applicable to the situation under review. ...

Briefing for the Minister of National Revenue Welcome to the CRA Thematic briefings Roles and responsibilities of a minister Specific to the Minister of National Revenue General Cabinet Working with central agencies Organization The first 60 days Important issues Pocket book Contacts General On this page Role of ministers Support Powers, duties, and functions Access to previous government papers Security practices and considerations Additional resource Role of ministers Individually, ministers are accountable to Parliament for the performance of their duties and functions. ... Additional information: Cabinet, Institutional, Ministerial and Personal Records Security practices and considerations As public figures, ministers are potential targets for cyber attacks and should exercise caution when using or accessing their social media and email accounts. ...

Other considerations 5. A charity that is seeking to backdate its effective date of registration to a previous fiscal period must complete and file with the Charities Directorate, any and all information returns (Form T3010) that have become due under these circumstances before registration can be granted, otherwise the registration date cannot be backdated. 6. ... Return to footnote3 referrer Footnote 4 This consideration is noted to highlight a possible advantage of choosing the first day of a fiscal period as the effective date of registration. ...

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. ...

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. ...

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. ...

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. ...

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. ...

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? ...