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Old website (cra-arc.gc.ca)

Canada Revenue Agency Annual Report to Parliament 2013-2014

Alignment with the priorities outlined in the Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...
Old website (cra-arc.gc.ca)

Report on Plans and Priorities

Among these measures are the annual intake and closing of accounts receivable, and the employer compliance rates and required interventions which are key considerations in administering an effective debt management system. ...
Old website (cra-arc.gc.ca)

Guidance CG-018, Arts Activities and Charitable Registration

Articles from these publications should be provided for consideration 32. ...
Old website (cra-arc.gc.ca)

Registering a Charity for Income Tax Purposes

The amounts may be rounded off to the nearest $100 or $1,000, where reasonable. a) Revenue Gifts A gift is a voluntary transfer of property without valuable consideration for the donor. ...
Old website (cra-arc.gc.ca)

Prescribed Compensation for Registered Pension Plans

An amendment to the legislation is under consideration to allow such periods to qualify for prescribed compensation. ...
Archived CRA website

ARCHIVED - Contributions to Registered Retirement Savings Plan

Premium: A "premium" is defined in subsection 146(1) as any amount paid or payable under an RRSP:- as consideration for a contract (as specified in paragraph (a) of the definition of "retirement savings plan" in subsection 146(1)) for a retirement income when the plan matures; or- as a contribution or deposit (as specified in paragraph (b) of the definition of "retirement savings plan" in subsection 146(1)). ...
Old website (cra-arc.gc.ca)

Pension Adjustment Reversal Guide

The part of her termination benefit that was transferred to another defined benefit RPP is excluded as a specified distribution but is taken into consideration in the PA transfer amount (amount D). ...
Old website (cra-arc.gc.ca)

RC2 – The Business Number and Your Canada Revenue Agency Program Accounts

You are a corporation resident in Canada that satisfies the definition of "temporary member" in subsection 156(1) of the Excise Tax Act for the purposes of the election for nil consideration, except that you are not a registrant. ...
Old website (cra-arc.gc.ca)

SR&ED Filing Requirements Policy

Information requested in this part must be provided for each claim preparer that has accepted consideration to prepare or assist in the preparation of the SR&ED claim. ...
Archived CRA website

ARCHIVED - Vehicle, Travel and Sales Expenses of Employees

In determining the reasonableness of the amount claimed by the employee for travel costs, consideration will be given to the mode of transportation used by the employee versus the mode of transportation that could be used to satisfy the requirement to travel. 34. ...

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