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Old website (cra-arc.gc.ca)

General Guide for Non-Residents - 2016 - Refund or balance owing

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...
Scraped CRA Website

General Guide for Non-Residents - 2016 - Refund or balance owing

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...
Scraped CRA Website

General Guide for Non-Residents - 2016 - Refund or balance owing

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2016 - Refund or balance owing

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2017 must relate to the 2007 or a later tax year to be considered. ...
Archived CRA website

ARCHIVED - Provincial or territorial tax, Refund or balance owing

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2019 must relate to the 2009 or a later tax year to be considered. ...
Archived CRA website

ARCHIVED - Refund or balance owing

Post-dated payments you or your representative make by pre-authorized debit are considered paid on the negotiable date. Payments you or your representative sends by mail are considered paid on the day of the postmark. ... For example, a request made in 2018 must relate to the 2008 or a later tax year to be considered. ...
Archived CRA website

ARCHIVED - Registered Charities Newsletter No. 24 - Summer 2005

Can property donated for sale at an auction be considered a gift? A 4. ... Does cultural property have to be certified by the Review Board to be considered a gift in kind? ... When a charity lends cultural property, it is not considered to be disposing of this property. ...
Scraped CRA Website

ARCHIVED - Registered Charities Newsletter No. 24 - Summer 2005

Can property donated for sale at an auction be considered a gift? A 4. ... Does cultural property have to be certified by the Review Board to be considered a gift in kind? ... When a charity lends cultural property, it is not considered to be disposing of this property. ...
Archived CRA website

ARCHIVED - Registered Charities Newsletter No. 24 - Summer 2005

Can property donated for sale at an auction be considered a gift? A 4. ... Does cultural property have to be certified by the Review Board to be considered a gift in kind? ... When a charity lends cultural property, it is not considered to be disposing of this property. ...
Old website (cra-arc.gc.ca)

Internal Audit of Payment Application

Some CRA personnel interviewed considered a payment misapplied if it was not applied correctly on its initial posting. Other employees considered a payment as misapplied only when the TP became aware of its misapplication and contacted CRA to have the payment transferred. ... When CRA processes payments as instructed by the TP, whether it is a direct or electronic payment, this should not be considered a misapplied payment by the CRA. ...

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