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Draft GST/HST Policy Statement - Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates

Note that any supply of property or service where the consideration for the supply is payable or reimbursed by a provincial health care plan is exempt pursuant to section 9 of Part II of Schedule V to the extent that the health care plan pays or reimburses the consideration for the supply. ...
Old website (cra-arc.gc.ca)

Employee or Self-employed?

It includes all consideration and benefits that have a monetary value. ... Note Since in certain working relationships it can be difficult to decide whether there is a relationship of subordination, we can also take into consideration indicators used in common law, referred to above in Step 2 of the section Deciding a worker's employment status in a province or territory other than Quebec. ...
Old website (cra-arc.gc.ca)

Internal Audit - Major Project Investment (MPI) Oversight Process

Findings, Recommendations, and Action Plans 1.0 Governance The objective of the first line of enquiry is to determine whether: 1.1 Strategic investment planning reflects Agency priorities, and appropriate controls are in place to ensure project proposals (or submissions) are analyzed and aligned horizontally prior to approval; 1.2 Reporting requirements and procedures are appropriate to ensure efficient and effective oversight of project delivery in the MPI process; 1.3 Project management organizational models and practices are aligned with Agency policies, and best practices are identified and shared appropriately within the Agency; and 1.4 Opportunities for internal red tape reduction are considered. 1.1 Strategic Investment Planning Effective investment planning should ensure that resource allocation takes place in a diligent and rational manner while supporting departmental and government-wide priorities and taking into consideration areas of highest risk Footnote 11. ... Evaluation scores are taken into consideration when determining the Agency portfolio. ...
Old website (cra-arc.gc.ca)

Chapter History: S1-F2-C1, Education and Textbook Tax Credits

. ¶1.13(c) has been updated to reflect the new address to which enquiries should be sent for consideration as a university outside Canada ¶1.19 has been updated to confirm that post-doctoral fellows do not meet the requirements of the definition of the term qualifying student. ¶1.35 is added to clarify that obtaining an authorized certificate does not ensure that a student will be considered to be a qualifying student. ...
Old website (cra-arc.gc.ca)

T2 Corporation – Income Tax Guide – What's New

For policy benefits received as a result of deaths that occurs after March 21, 2016: the legislation will be amended to ensure the insurance benefit limit applies as intended; the capital dividend account and paid-up capital rules for private corporations and the adjusted cost base rules for partnership interests will be amended where an interest in a life insurance policy was disposed of after 1999 and before March 22, 2016, for consideration in excess of the proceeds of the disposition determined under the policy transfer rule. ...
Old website (cra-arc.gc.ca)

Reason code 16 - Provincial point-of-sale rebate on qualifying items

Qualifying prepared food and beverages Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than  $4.00 (not including HST), whether consumed on or off the premises where they are sold. ...
Old website (cra-arc.gc.ca)

Graduated Rate Taxation of Trusts and Estates and Related Rules

A trust generally qualifies as a personal trust only if beneficial interests in the trust have not been acquired for consideration payable to the trust or to a contributor of property to the trust. ...
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Candidate Handbook

Let her release the document without taking your comments into consideration. ...
Old website (cra-arc.gc.ca)

Candidate Handbook

I have taken the diverse needs of the audience into consideration and have modified my presentation methods/styles accordingly. ...
Old website (cra-arc.gc.ca)

Effective Interactive Communication

The complexity of the message affects how the information is delivered in order to take into consideration the other person’s level of understanding or perspective regarding the subject of the message being communicated. ...

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