Search - consideration

The determination of whether an establishment is a hotel, motel, inn, boarding house, lodging house or other similar premise, should be based on considerations involving all the following guidelines, but not all the guidelines necessarily apply to a given establishment since they may depend on the type of establishment and location of the establishment in question. ...

Failure to provide information will affect your consideration for benefits. ...

Failure to provide information will affect your consideration for benefits. ...

Failure to provide information will affect consideration for the subsidy. ...

Failure to provide information will affect consideration for the subsidy. ...

Failure to provide information will affect consideration for the subsidy. ...

Bonuses, retroactive pay increases or irregular amounts If you paid bonuses, retroactive pay increases, or any other additional or unusual amounts to your employees, you have to deduct all of the following amounts: Canada Pension Plan (CPP) contributions (without taking into consideration the annual basic exemption amount if the payment is made separately from their regular pay) employment insurance (EI) premiums income tax Note Certain retroactive payments related to previous years that are paid in the current year, are eligible for a special tax calculation when the employee files their income tax and benefit return. ...

To alleviate this situation, would CRA approve, or give consideration to approving, an application by the employer to the Minister under subsection 8310(2) of the Regulations to "deem" a part of the lump sum payment to be "compensation" in the year for which it is pensionable earnings under the terms of the pension plan for the PA rules? ...

Here is some information on the CRA’s legitimate activities that are resuming and tips on how to recognize when the CRA is trying to contact you: CRA activities resuming in September Due to the Government’s ongoing efforts to support Canadians through the COVID-19 pandemic, the CRA suspended many collections and compliance activities and committed to resuming them in a thoughtful and phased manner, taking into consideration the health and safety of our employees and the needs of Canadian taxpayers. ...

He then presented the tailored procedures to Management for consideration. ...