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Since April 30, 2023, falls on a Sunday, your return will be considered filed on time if the Canada Revenue Agency (CRA) receives it, or it is postmarked, on or before May 1, 2023. ... Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023. ... In addition, certain expenses incurred in Canada for a surrogate or donor may be considered medical expenses of the individual, if they are of a type that would be otherwise permitted as medical expenses of the individual. ...

Since April 30, 2023, falls on a Sunday, your return will be considered filed on time if the Canada Revenue Agency (CRA) receives it, or it is postmarked, on or before May 1, 2023. ... Your payment will be considered on time if the CRA receives it, or a Canadian financial institution processes it, on or before May 1, 2023. ... In addition, certain expenses incurred in Canada for a surrogate or donor may be considered medical expenses of the individual, if they are of a type that would be otherwise permitted as medical expenses of the individual. ...

., ABC-12345678), the format is considered invalid. Invalid Value Example. The XML specifications provide the following formatting requirements for the recipient first name of a T4A slip: <gvn_nm></gvn_nm> Recipient first name- 12 alphanumeric- first 12 letters of the recipient’s first given name- if only initials are available, provide the recipient’s first initial If more than 12 alphanumeric characters are included in the field, the value is considered invalid. ... Report Type Code (<rpt_tcd></rpt_tcd>) Transmitter number (<trnmtr_nbr></trnmtr_nbr>) Transmitter Type Indicator (<trnmtr_tcd></trnmtr_tcd>) Transmitter address (<TRNMTR_ADDR></TRNMTR_ADDR>, <addr_l1_txt></addr_l1_txt> and <addr_l2_txt></addr_l2_txt>) Transmitter city (<cty_nm></cty_nm>) Transmitter province or territory code (<prov_cd></prov_cd>) Transmitter postal code (<pstl_cd></pstl_cd>) Transmitter name line 2 (<l2_nm></l2_nm>) Special Characters If you need to use any of the following special characters, please use a semi-colon after the characters as shown in the chart below: Special Characters Special Character Use < &lt; " &quot; > &gt; ' &apos; & &amp; Although the special characters in the table above are entered as 4 characters or more, they are considered to be only 1 character when entered in the content area of an XML tag. ...

Among other things, these years may be in the process of a risk assessment, they may be subject to an ongoing audit or they may eventually be considered for audit. ... Requests may be considered at a later time, provided they are submitted as soon as possible during the MAP process in order to allow the competent authorities sufficient time to review and consider the request before the conclusion of the competent authority negotiations. ... A competent authority settlement is not considered a precedent for either the taxpayer or the CRA with respect to filing positions, assessments, reassessments or competent authority negotiations on the same issues for subsequent taxation years. ...

"Related persons" are not considered to deal with each other at arm's length. ... Capital expenses can include: the purchase price of rental property legal fees and other costs connected with buying the property the cost of furniture and equipment you are renting with the property Capital gain You have a capital gain when you sell, or are considered to have sold, a capital property for more than the total of its adjusted cost base and the outlays and expenses incurred to sell the property. Capital loss You have a capital loss when you sell, or are considered to have sold, a capital property for less than the total of its adjusted cost base and the outlays and expenses incurred to sell the property. ...

Principles 6.5 The CRA's procurement regime is designed, operated and maintained based on the following key principles: 6.5.1 Procurement processes are fair, open, transparent, and competition-based, meet public expectations in matters of prudence and probity and provide for some limited exceptions to competitive bidding when circumstances warrant such an approach (refer to the Contracts Directive). 6.5.2 Best value is ensured when procuring assets and services necessary for supporting the CRA's operational needs. 6.5.3 Effective governance and oversight is achieved and supported by a robust contract quality assurance program (see the Procurement Compliance Review Directive). 6.5.4 Procurement activities are planned using a risk-based approach. 6.5.5 Procurement-related security issues are assessed and appropriately dealt with in accordance with CRA's security policies (see the Security Program Policy Framework). 6.5.6 Requirements of applicable trade and land claim agreements as well as any other federal legislation, regulations, or policies that may apply are met. 6.5.7 Contracts with former public servants are only entered into when it is in the public interest and fairness, value and transparency can be assured (see the Contracting with Former Public Servants Directive). 6.5.8 Indemnification and limitation of liability issues are addressed in accordance with the Limitation of Contractor Liability Directive. 6.5.9 When appropriate and to the extent possible, environmental stewardship and life-cycle principles are considered in CRA procurements to support and further CRA's objectives relating to the environment and sustainable development as outlined in CRA’s Sustainable Development Strategy. 6.5.10 Use of electronic ordering and payment methods are maximized to achieve administrative efficiencies and cost-savings. 6.5.11 Commitment to corporate social responsibility is reflected as outlined in the Procurement and Corporate Social Responsibility (CSR) Directive. 6.5.12 A structured alternative dispute resolution (ADR) process is offered to minimize time-consuming and costly reference to administrative tribunals or the courts, as outlined in the Alternative Dispute Resolution for Procurement Contracts. 6.5.13 Corporate Administrative Systems (CAS), as the CRA's financial system of record, is used for the purpose of recording all applicable procurement-related transactions and facilitating procurement reporting obligations. 6.5.14 Opportunities for collaboration in procurement decisions are considered. 6.5.15 To the extent possible, CRA contracts are awarded only to companies that respect the law and act with integrity (see the Supplier Integrity Directive). 6.5.16 Reporting obligations are met in accordance with proactive disclosure and trade agreement requirements, as well as any other federal legislation, regulations, or policies that apply. 6.5.17 Accessibility is considered in accordance with any federal legislation, regulations, or policies that apply. 7. ...

This is because neither registrant is considered to have acquired physical possession of the good. ... As a result, the registrant is considered to have transferred physical possession to the bailee. ... As a result, the registrant is considered to have transferred physical possession to the bailee, which is considered to have acquired physical possession of the good. ...

This is because neither registrant is considered to have acquired physical possession of the good. ... As a result, the registrant is considered to have transferred physical possession to the bailee. ... As a result, the registrant is considered to have transferred physical possession to the bailee, which is considered to have acquired physical possession of the good. ...

In this case, the agreement for the supply of the goods does not have to be entered into before the goods are imported in order to be considered a specified supply. ... Although section 178.8 of the Act only becomes effective October 3, 2003, it is important to note that the person who is considered to be the constructive importer under these new rules will generally be a person who would have been considered the de facto importer prior to that date. ... The non-resident lessor is considered to have made a separate supply of the property for each period to which a lease payment is attributable Footnote 61. ...

In this case, the agreement for the supply of the goods does not have to be entered into before the goods are imported in order to be considered a specified supply. ... Although section 178.8 of the Act only becomes effective October 3, 2003, it is important to note that the person who is considered to be the constructive importer under these new rules will generally be a person who would have been considered the de facto importer prior to that date. ... The non-resident lessor is considered to have made a separate supply of the property for each period to which a lease payment is attributable Footnote 61. ...