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" What may be considered abusive Examples When a Canadian taxpayer requests an increase in the transfer price of purchases or acquisitions without repatriation being carried out within a reasonable time – This may be considered abusive, as there is an increased expense or cost without an outlay. ... The taxpayer should be made aware of whether or not the auditor is recommending that the adjustment be considered appropriate. ... These separate adjustments are the ones to be considered under subsection 247(10) of the Act. ...

The term "directly attributable" [note 1] is used to identify the salary or wages, and other remuneration considered to be a "labour expenditure" (LE) in calculating the FTC, and a "Canadian labour expenditure" (CLE) in calculating the PSTC. ... The activities of persons engaged in support of a film production may be considered to be directly attributable to the production, depending on the particular facts of each situation. ... Types of expenditures that are/are not considered to be an LE and CLE Expenditures that may be considered to be an LE or CLE include: vacation pay, statutory holiday pay, sick leave pay; and benefits that are taxable in the hands of an employee (corporation's contribution to the employees' registered retirement savings plan, group insurance plan, meals, etc.); that are paid to, or for, individuals whose salary, wages, or remuneration are directly attributable to the production of a film or video. ...

The term "directly attributable" [note 1] is used to identify the salary or wages, and other remuneration considered to be a "labour expenditure" (LE) in calculating the FTC, and a "Canadian labour expenditure" (CLE) in calculating the PSTC. ... The activities of persons engaged in support of a film production may be considered to be directly attributable to the production, depending on the particular facts of each situation. ... Types of expenditures that are/are not considered to be an LE and CLE Expenditures that may be considered to be an LE or CLE include: vacation pay, statutory holiday pay, sick leave pay; and benefits that are taxable in the hands of an employee (corporation's contribution to the employees' registered retirement savings plan, group insurance plan, meals, etc.); that are paid to, or for, individuals whose salary, wages, or remuneration are directly attributable to the production of a film or video. ...

Can a courier be considered as an employee and a self-employed worker? ... It is however possible for a worker to be considered an employee under one contract or agreement while at the same time being considered a self-employed worker under another contract or agreement. ... J is considered an employee under her contract with ABC Couriers while at the same time she is considered self-employed for the work performed for different clients. ...

Submit information What is considered tax cheating? Having investments outside the country is not illegal. However, when an individual or business intentionally take actions to get around the intent of Canada's tax laws, it's considered tax cheating. Typical situations include: Undeclared taxable income that has been transferred outside of Canada Undeclared foreign taxable income Undeclared foreign property Aggressive tax avoidance or tax evasion schemes that involve offshore transactions To learn more about situations that are considered tax cheating and to read examples of submissions received by the Canada Revenue Agency (CRA) go to What is being reported. ...

Situations when you should consider applying for relief include: you have undisclosed tax liabilities you did not charge, collect, or report GST/HST for any reporting period you claimed ineligible input tax credits, refunds or rebates you provided incomplete information on a return for a reporting period you did not file an information return For more information about when relief may or not be considered, go to GST/HST Memorandum 16-5. ... If accepted into the Limited Program: you will not be referred for criminal prosecution related to the information being disclosed you will not be charged a gross negligence penalty; however, you will be charged other penalties as applicable, and no interest relief will be provided What factors are considered when determining the appropriate program of relief? ... Yes, the following are some of the additional factors considered when determining whether to accept an application into the Limited Program: the GST/HST was charged or collected but not remitted efforts were made to avoid detection (for example, participation in the underground economy) there had been deliberate or wilful default or carelessness amounting to gross negligence applications by corporations, and any related entities, with gross revenue above $250 million in at least two of their last five tax years will typically be considered through the Limited Program. ...

General Program Limited Program What factors are considered when determining the appropriate program of relief? ... For more information about when relief may or not be considered, go to IC00-1R6, Voluntary Disclosures Program. ... If your application is accepted into the Limited Program: you will not be referred for criminal prosecution related to the information you disclose you will not be charged for gross negligence penalties; however, you will be charged other penalties as applicable no interest relief is provided What factors are considered when determining the appropriate program of relief? ...

An allowance must be payable on a periodic basis to be considered support payments. ... Your payment is considered a support payment if the following five conditions are met. ... Are your payments considered support payments? Answer a few questions to find out if the payments made or received are considered support payments. ...

An allowance must be payable on a periodic basis to be considered support payments. ... Your payment is considered a support payment if the following five conditions are met. ... Are your payments considered support payments? Answer a few questions to find out if the payments made or received are considered support payments. ...

Management of Services Previous page Next page Expectation (a): Service Strategy – The Board must assure itself that the Agency has established a service strategy that is adaptable to meet the evolving needs of taxpayers and benefit recipients Assessment Criteria Service strategy is developed that meets the needs of taxpayers and benefit recipients Service strategy is aligned with the Agency’s mandate, Vision 2020 and the transformation agenda Information Considered by the Board The CRA met its objectives for service standards and exceeded its three year objective of a 5% increase in the share of total interactions that are undertaken on a self-service basis. In assessing this expectation, the Board considered the whole of Agency perspective, acknowledged the substantial progress in e-services, including the increase in on-line tools, and recognized the fact that the Agency is a government leader in call centre service. ...