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What is a payroll account Document navigation Next:When to file information returns What is considered the primary source of business income What is a payroll account A payroll account is an account number assigned to either an employer, a trustee or a payer of other amounts related to employment to identify themselves when dealing with the CRA. ...

These tips are not meant to replace any security procedures present in your organization and should only be considered as best practices that may complement your already existing protocols. ... January 21, 2025- Lifting of the electronic filing exclusion – Payments that are considered Qualifying retroactive lump-sum payments (QRLSP) New for the 2025 tax filing season! ...

Assessment Criteria: Measures to foster and promote a culture of integrity are taken Measures to prevent, monitor, detect, and manage breaches of integrity are taken Summary of Information Considered by the Board: Integrity is an ongoing priority for the Agency. ... Assessment Criteria: Procurement activities yield best value in return for amounts disbursed Summary of Information Considered by the Board: A Procurement Review and Oversight Committee was established with CRA's Chief Financial Officer as a member. ... Assessment Criteria: Service standards and targets are consistently met Client satisfaction is measured to identify service improvement goals and priorities Summary of Information Considered by the Board: The CRA continues to perform well with its service standards and reports performance both internally and externally. ...

Assessment Criteria: Measures to foster and promote a culture of integrity are taken Measures to prevent, monitor, detect, and manage breaches of integrity are taken Summary of Information Considered by the Board: Integrity is an ongoing priority for the Agency. ... Assessment Criteria: Procurement activities yield best value in return for amounts disbursed Summary of Information Considered by the Board: A Procurement Review and Oversight Committee was established with CRA's Chief Financial Officer as a member. ... Assessment Criteria: Service standards and targets are consistently met Client satisfaction is measured to identify service improvement goals and priorities Summary of Information Considered by the Board: The CRA continues to perform well with its service standards and reports performance both internally and externally. ...

The functions carried out through the server are considered to be a significant and essential in an ISP's business. ... Exports Exports According to the place of supply rules for IPP, services and telecommunication services, your supply may be considered to be made in Canada. ... If your supply is considered an export, it could be a zero-rated supply, which is a taxable supply that is subject to a GST/HST rate of 0%. ...

Band funding of Indian non-profit organizations will be considered equivalent to government funding. ... You are also considered to have purchased the property and to have paid the GST on that purchase. ... You must include the tax you are considered to have collected in your net tax calculation. ...

Band funding of Indian non-profit organizations will be considered equivalent to government funding. ... You are also considered to have purchased the property and to have paid the GST on that purchase. ... You must include the tax you are considered to have collected in your net tax calculation. ...

Reporting the GST/HST you are considered to have collected As a registrant, you have to include the GST/HST you are considered to have collected in your line 105 calculation if you are filing your return electronically (or on line 103 if you are filing a paper GST/HST return) for the reporting period in which you are considered to have made the taxable sale. ... You are also considered to have purchased the property and to have paid the GST on that purchase. ... You must include the tax you are considered to have collected in your net tax calculation. ...

All supplies of TPP and services must be considered 22. To determine whether the first condition of the principal purpose test (i.e., the ferrying is to transport motor vehicles and passengers) has been met, all supplies made by the operator must be considered. ... Therefore, access to these facilities would not be considered a separate supply even if the operator charges a separate fee for their access. ... All supplies of TPP made by an operator on board a ferry must also be considered when determining whether the first condition has been met. ...

All supplies of TPP and services must be considered 22. To determine whether the first condition of the principal purpose test (i.e., the ferrying is to transport motor vehicles and passengers) has been met, all supplies made by the operator must be considered. ... Therefore, access to these facilities would not be considered a separate supply even if the operator charges a separate fee for their access. ... All supplies of TPP made by an operator on board a ferry must also be considered when determining whether the first condition has been met. ...