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Scraped CRA Website
General Income Tax and Benefit Guide - 2016 - Refund or balance owing and other information
Your payment will be considered paid on one of the following dates: Payments you make through your financial institution’s Internet or telephone banking service are considered paid when your financial institution credits us with your payment. ... Post-dated payments you make by pre-authorized debit are considered paid on the negotiable date. ... 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 Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2010
Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... The 23% non-resident withholding tax will be considered the final tax liability. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2013 - General Information
In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... 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. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2012
In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... 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. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2014 - General Information
In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... 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. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2012
In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... 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. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2013 - General Information
In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ... 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. ... However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. ...
Current CRA website
Definition of “Selected Listed Financial Institution”
The investment plan would apply to the Minister by filing Form RC4612, Application to Not Be Considered a Selected Listed Financial Institution. ... A corporation may also be considered a loan corporation if it is treated as such under other federal statutes. In addition, a corporation whose principal business is the lending of money or the making of loans is considered a loan corporation. ...
Archived CRA website
ARCHIVED - Income Tax -- Technical News No. 22
With respect to awards given to employees in recognition of certain achievements, the fair market value of the award is generally considered to be a taxable employment benefit. ... Question 5 Would gift certificates be considered non-cash gifts and awards for purposes of this new position? ... Accordingly, gift certificates, gold nuggets, or any other item that can easily be converted to cash would not fall within the new position, and the value of such awards and gifts will be considered a taxable employment benefit. ...
Current CRA website
Mining Activities in respect of Cryptoassets
The pool is considered to be a mining group for the purposes of section 188.2. ... Each particular person within the group is considered to perform these mining activities in a similar fashion as a solo miner. ... In the case of mining with others, the arrangements between the parties must be considered to determine the proper GST/HST treatment. ...