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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. ...

Data and artificial intelligence (AI) ethics A pillar in the CRA's AI roadmap, the focus is on maintaining the trust of Canadians by embedding ethical considerations in every step of the design, deployment, and ongoing auditing of AI and automated decision making solutions. ... Considerations For the CRA's tax and benefit administration to be most effective, it is imperative to have good information on which to rely. ... This improves management of the CRA's security program, enhances collaboration, and formalizes roles and responsibilities to fully integrate security considerations into decision-making across the Agency. ...

Assessment criteria and considerations In all aspects of their work, the Board members ensure the confidentiality of the information they have access to as they are bound by the confidentially provisions of the Income Tax Act, the Access to Information Act, and the Privacy Act. ... In selecting the content to review, the Board and the CRA take into consideration different times of the year to determine if the organization is producing original news content on an ongoing basis. ... The Board’s recommendations are framed within the wording of the Act, and with the administrative considerations set out in the Guidance, in particular, sections 2.23–2.38. ...

Assessment criteria and considerations In all aspects of their work, the Board members ensure the confidentiality of the information they have access to, as they are bound by the confidentially provisions of the Income Tax Act, the Access to Information Ac t, and the Privacy Act. ... In selecting the content to review, the Board and the CRA take into consideration different times of the year to determine if the organization is producing original news content on an ongoing basis. ... The Board’s recommendations are framed within the wording of the Act, and with the administrative considerations set out in the Guidance, in particular, the sections defining original news content. ...

Below are our special accountability considerations for pooled grants. ... Below are our special accountability considerations for granting charitable goods. ... Below are our special accountability considerations for granting real property. ...

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. ...

Other considerations Indicate with your request if this is the first or second review request. ...

Other considerations If your charity is a corporation A charity that is a corporation does not have to file a T2 Corporation Income Tax Return during the period it has charitable status. ...

Tax considerations for Indigenous Peoples and newcomers Specific tax information and concepts related to Indigenous Peoples and newcomers. ...

On this page Housing that relieves poverty Housing that includes specially adapted facilities, services, or other amenities Other considerations Applying for registration as a charity under the Income Tax Act Footnotes Housing that relieves poverty 1. ... Other considerations 13. When an organization rents housing to individuals who are not eligible beneficiaries of charitable relief, this activity must either: qualify as investment property income generating a fair market value return meet the related business provisions of the Income Tax Act. ...