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Results 1191 - 1200 of 1677 for consideration
Current CRA website

Corrections for transaction errors under an RESP

Requests submitted to the Canada Revenue Agency that may have an impact on Canada Education Savings Grant, Canada Education Savings Bond, or provincial incentives will be shared with the Canada Education Savings Program for their consideration or action. ...
Current CRA website

The 2018 RPP Practitioner’s Forum, Summary Report

It must be clear under the plan terms (either current wording or via plan amendment) that the following conditions are satisfied for a plan administrator to receive favourable consideration from the CRA: the single amount paid to the member must be the final payment the member is no longer a member of the plan following the payment no future entitlement can arise thereafter Question 5- Optional voluntary and flexible contributions Have you considered the possibility of changing the member RPP contribution deadline similar to the one that exists for RRSPs? ...
Current CRA website

Guidelines on the eligibility of work for scientific research and experimental development (SR&ED) tax incentives

Thus, a technological uncertainty may arise that is imposed by economic considerations. ...
Current CRA website

Chapter History S2-F1-C1, Health and Welfare Trusts

This paragraph also clarifies that private health services plan premiums, contributions or other consideration paid for by the employer cannot be claimed as eligible medical expenses by an employee under paragraph 118.2(2)(q). ¶1.36 (formerly ¶9(d) of IT-85R2) is updated to reflect a legislative amendment to subsection 6(4), made by S.C. 1995, c.3, s.1, and applies to insurance provided in respect of periods that are after June 1994. ...
Current CRA website

RPP Consultation Session - Questions from the Industry November 21, 2002

Once compiled, this information will be sent to the Department of Finance for their consideration. ...
Current CRA website

Chapter 19 - 8515 & 8516 – Special Rules for Designated Plans & Eligible Contributions

Favourable consideration would also be given when no pension credits have accrued under a DB provision of the RPP for the year and there are no restricted-funding members remaining in the plan. ...
Current CRA website

Indigenous income tax issues

This consideration relates to the income exemptions under guidelines 2, 3 and 4. ...
Current CRA website

GST/HST Questions and Answers

When you are calculating the amount of GST/HST that you are considered to have collected on an automobile benefit, you must take all three factors into considerations. ...
Current CRA website

Candidate Handbook

Let her release the document without taking your comments into consideration. ...
Current CRA website

Candidate Handbook

I have taken the diverse needs of the audience into consideration and have modified my presentation methods/styles accordingly. ...

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