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Old website (cra-arc.gc.ca)
Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate
A self-contained housing unit is considered to be private living quarters which include cooking facilities and a bathroom. ... A supply of accommodation is not considered to be eligible accommodation if it includes, or must be supplied with other elements such as meals, health care services, personal care services, laundry services, or housecleaning as such supplies are considered to be provided in a program that is broader than a program to provide housing to low to moderate-income households. ... Such funding would be considered to be linked to the provision of RGI housing. ...
Archived CRA website
ARCHIVED - 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2004 - Electing under section 217
Generally, the non-resident withholding tax is considered your final tax liability on the income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax liability. ...
Old website (cra-arc.gc.ca)
Frequently Asked Questions – Tax Implications of Phoenix payroll issues
Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. ... Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. d. ... Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. 5. ...
Current CRA website
Municipal Designation of Organizations Providing Rent-Geared-to-Income Housing
A self-contained housing unit is considered to be private living quarters which include cooking facilities and a bathroom. ... A supply of accommodation is not considered to be eligible accommodation if it includes, or must be supplied with other elements such as meals, health care services, personal care services, laundry services, or housecleaning as such supplies are considered to be provided in a program that is broader than a program to provide housing to low to moderate-income households. ... Such funding would be considered to be linked to the provision of RGI housing. ...
Scraped CRA Website
SWLN45 - The Export Charge
If an Option A region's exports in a month exceed its trigger volume, the region is considered to be in "surge" and there are two consequences. ... If it ships on January 10, 2010 (i.e., last loads the truck for export), January is considered to be the month of export. ... Surrey, BC V3T 5E1 7.4 Payments not received Any payment not received by the required due date is considered late and is subject to arrears interest. ...
Current CRA website
SWLN45 - The Export Charge
If an Option A region's exports in a month exceed its trigger volume, the region is considered to be in "surge" and there are two consequences. ... If it ships on January 10, 2010 (i.e., last loads the truck for export), January is considered to be the month of export. ... Surrey, BC V3T 5E1 7.4 Payments not received Any payment not received by the required due date is considered late and is subject to arrears interest. ...
Current CRA website
Municipal designation of organizations providing rent-geared-to-Income housing
A self-contained housing unit is considered to be private living quarters which include cooking facilities and a bathroom. ... A supply of accommodation is not considered to be eligible accommodation if it includes, or must be supplied with other elements such as meals, health care services, personal care services, laundry services, or housecleaning as such supplies are considered to be provided in a program that is broader than a program to provide housing to low to moderate-income households. ... Such funding would be considered to be linked to the provision of RGI housing. ...
Archived CRA website
ARCHIVED - Electing under section 217
Generally, the non-resident withholding tax is considered your final tax liability on the income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax liability. ...
Current CRA website
Internal Audit – Administered Activities Accounts Receivable Write-Offs
When a debt cannot be collected, it is considered an uncollectible debt. ... The Collections Directorate reviews accounts held in inventory for more than 5 years, which are considered aged accounts. ... Procedures could be improved by defining what is considered “timely”. ...
Current CRA website
Guidelines for Treaty-Based Waivers Involving Regulation 105 Withholding
Where the waiver applicant meets the conditions of test A, the following exceptions will not be considered. ... If gross income is less then CAN$15,000 for the calendar year, a waiver may be considered based on these guidelines. 4. ... Payments to sub-contractors will be considered for deduction under an alternative income and expense waiver application. ...