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Current CRA website

Land and Associated Real Property

Diagram 1A Lot D is considered to be one parcel of land. D is then subdivided or severed into three parts described as lots E, F and G. ... For example, a bush area surrounded by land used in a farming business is considered to be a part of the entire parcel of farmland. ... If the supplier and the recipient make this joint election, the recipient is considered to have acquired the farmland for use exclusively (90% or more) in commercial activities. ...
Current CRA website

What's new and updated for payroll

The content under this policy was updated to clarify how to determine if the employee is reasonably considered to be "attached to an establishment of the employer. ... Under the new policy, the POE for a full-time remote worker is determined by the location of the establishment of the employer to which they can reasonably be considered to be attached. Indicators have been developed to assist employers in the determination of whether a worker is considered attached to an establishment. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2014 - General Information

For a penalty, only requests relating to tax years ending in any of the 10 calendar years before the year in which you make the request will be considered. ... If, under a tax treaty, you are considered to be a resident of another country, this may not apply. ... If you stayed in Canada for 183 days or more in 2014, you did not establish significant residential ties with Canada, and, under a tax treaty, you were not considered a resident of another country, you will be considered a deemed resident of Canada. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2014 : Refund or Balance owing

Payments you or your representative send by mail are considered paid on the day of the postmark. ... For example, a request made in 2015 must relate to the 2005 or a later tax year to be considered. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013: Refund or Balance owing

Your payment will be considered paid on one of the following dates: Payments you or your representative make through a Canadian financial institution's Internet or telephone banking services are considered paid when your financial institution credits us with your payment; Payments you or your representative make in person at a Canadian financial institution are considered paid on the date stamped on your remittance voucher; Payments you send by mail are considered paid on the day of the postmark; or Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date. ... For example, a request made in 2014 must relate to the 2004 or a later tax year to be considered. ...
Old website (cra-arc.gc.ca)

Tax Discounters

A person who provides financial services by means of discounting income tax refunds and who is considered to be a discounter for purposes of the Tax Rebate Discounting Act is considered to be a listed financial institution for GST/HST purposes. ...
Old website (cra-arc.gc.ca)

Filing Information Returns Electronically (T4/T5 and other types of returns) – What you should know before

It is proposed that these new rules be considered to have come into effect on March 21, 2013. ... Every information return is considered a slip. If you file more than 50 information returns (slips) for a calendar year and you do not file by Internet file transfer or Web Forms, you may be charged a penalty. ...
Archived CRA website

ARCHIVED - Guidelines for the cancellation and waiver of interest and penalties

It also explains how taxpayers or employers can make a request to cancel or waive interest and penalties for years dating back to 1985, and describes the information required for such requests to be considered. 3. ... The following factors will be considered when determining whether or not the Department will cancel or waive interest or penalties: (a) whether or not the taxpayer or employer has a history of compliance with tax obligations; (b) whether or not the taxpayer or employer has knowingly allowed a balance to exist upon which arrears interest has accrued; (c) whether or not the taxpayer or employer has exercised a reasonable amount of care and has not been negligent or careless in conducting their affairs under the self-assessment system; (d) whether or not the taxpayer or employer has acted quickly to remedy any delay or omission. ...
Old website (cra-arc.gc.ca)

Professional Networking Space (CRA Wiki) - Privacy impact assessment (PIA) summary - Advanced Internet Technologies, Best Practices and Architecture Solutions, Information Technology Branch

Level of risk to privacy: 1 Note Although the main purposes of the engagement consultation activity is non-administrative in nature, employees must be aware that the personal information may be used for secondary purposes that would be considered as consistent uses (i.e. disciplining an employee for inappropriate or offensive comments, or in cases of issues with the code of values and ethics). ... Risk to privacy: No A yes response to any of the above indicates the potential for privacy concerns and risks that will need to be considered and if necessary mitigated. ...
Old website (cra-arc.gc.ca)

Auditor Development Program

Educational requirements In order to be considered, individuals must: be eligible for a recognized professional accounting designation; or have a degree from a recognized postsecondary institution with acceptable specialization in accounting*; or be enrolled in the last year of a degree program from a recognized postsecondary institution with an acceptable specialization in accounting*, and obtain passing grades in all required courses. * Study areas for the acceptable specialization in accounting Mandatory study areas: Introductory Accounting Subjects or Courses **: Introductory Accounting or Accounting or Introductory Financial Accounting or FA1 CPA PREP ***: Module 1- Introductory Financial Accounting Intermediate Financial Accounting Subjects or courses **: Intermediate Financial Accounting I or Intermediate Accounting I or FA2 and Intermediate Financial Accounting II or Intermediate Accounting II or FA3 CPA PREP ***: Module 5.1- Intermediate Financial Accounting I and Module 5.2- Intermediate Financial Accounting II Advanced Financial Accounting Subjects or courses **: Advanced Financial Accounting or Advanced Accounting or FA4 CPA PREP ***: Module 5.3- Advanced Financial Accounting. Two of four optional study areas: Auditing Subjects or Courses **: Auditing or Internal Auditing or Internal Control or AU1 CPA PREP ***: Module 7 – Audit and Assurance Cost Accounting Subjects or Courses **: Cost Accounting or Management Accounting I & II or MA1 CPA PREP ***: Module 2 – Introductory Management Accounting Management Accounting Subjects or Courses **: Management Accounting or Management Accounting IV or Advanced Management Accounting or MA2 CPA PREP ***: Module 9 – Intermediate and Advanced Management Accounting Accounting Information Systems Subjects or Courses **: Accounting Information Systems or Information and Computer Systems or Management Information Systems or MS1 CPA PREP ***: Module 12 – Information Technology ** Subjects or courses: Subjects or courses from postsecondary institutions or legacy professional accounting associations. *** CPA PREP: Chartered Professional Accountants Prerequisite Education Program (not applicable in the province of Québec) Some of the courses listed above may require a combination of courses to be considered equivalent depending on the recognized postsecondary institution. ...

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