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Membership will be considered to be made available to all employees as long as each employee can use the membership even if an employee chooses not to. ...

If the employee received the payment on the same basis as other employees, the payment is likely to be considered to have been received in his or her capacity as an individual, assuming all the other conditions listed above are met. ...

You should also note that some exotic items like conch, coral, and reptilian leather require an export permit from the originating country, while some items like ivory are considered endangered species and are not permitted entry to Canada. ...

An administration fee covering the expense of receiving funds raised and issuing receipts is not considered to be a significant amount. 6. ...

Examples of non-profit organizations Here are a few types of non-profit organizations and examples of each: social, recreational, or hobby groups (bridge clubs, curling clubs, and golf clubs) certain amateur sports organizations (hockey associations, baseball leagues, and soccer leagues) certain festival organizations (parades and seasonal celebrations) Note If you are operating as a charity, you cannot be considered a non-profit organization, even if you are not registered or cannot be registered as a charity. ...

When a charity gives you something of value in return for your donation, it is considered an advantage. ...

Footnote 2 Other examples would be to advise if the facility will be available on a first come first served basis to the children of any interested parent, or if the organization intends to give priority or preferential treatment to children related to employees of an organization and there are a certain number of spaces available for the accommodation of children reserved exclusively for children related to employees of an organization or government entity, and if so how many; or will there be any income restrictions or means test for the parents or guardians of the children to be considered in deciding which children are to be accommodated. ...

Representations made to elected representatives or public officials that meet certain criteria can be considered charitable activities, even if they contain an explicit recommendation to change a law, policy, or decision of any level of government. ...

Currently, when a donor acquires property as part of a tax shelter gifting arrangement, the fair market value of the property is considered to be either the actual fair market value or the cost to the donor, whichever is less. ...

In accordance with subsection 8512(1) of the Income Tax Regulations, the following documents must be sent to the Canada Revenue Agency (CRA) for the application to be considered complete: 1) an application form (the prescribed form is Form T510, Application to Register a Pension Plan, signed by the plan administrator); 2) certified copies of the plan text; 3) certified copies of the funding documents 1; 4) certified copies of any agreements relating to the plan; and 5) certified copies of all resolutions and by-laws relating to the plan. ...