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The report found that extensive third-party information reporting, in combination with other features of the tax system, contribute to a tax base that is largely assured or at low risk of non-compliance with minimal direct CRA intervention – 86% of income assessed was considered as assured in 2014. ...

If a person is designated to be a municipality for particular exempt municipal services that it supplies, the person is considered to be a municipality only for the purposes of the public service bodies’ rebate and only for those particular exempt municipal services. ...

If a person is designated to be a municipality for particular exempt municipal services that it supplies, the person is considered to be a municipality only for the purposes of the public service bodies’ rebate and only for those particular exempt municipal services. ...

If, however, you send an amended NR5 application in any other year covered by the five-year approval period and it is approved, this will be considered a new application. ...

In March 2014, he donated the sculpture that he considered to have a FMV of $10,000, which was subsequently confirmed by the CCPERB. ...

If you are a new resident of Canada and you want to be considered for the GST/HST credit, send Form RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada, to your tax centre. ...

When the employment of an individual placed by an agency is insurable and that person is paid by the agency, the agency will be considered the deemed employer of that individual and is liable to deduct and remit EI premiums. ...

EI premiums Even if an individual is considered to be a volunteer for income tax purposes, the amount received (including the amount of the exemption up to the maximum of $1,000) is insurable if the individual meets all of the following conditions: They receive an hourly wage, salary, or other fixed amount of remuneration They adhere to a regular work schedule They are available and obligated to intervene when an emergency (such as a fire) occurs during the schedule their employer set. ...

If an employer's contributions are made to a SUBP that does not qualify for registration with the minister of national revenue (Canada Revenue Agency), then any top-up amounts paid out of the plan to the employee by an employer or a trustee out of the plan are considered to be income from an office or employment. ...

CPP/EI Explained Articles for workers, employers and payers on matters relating to the Canada Pension Plan (CPP) and employment insurance (EI) Specific professions/industries What the CRA looks at to determine if a worker is an employee or self-employed and whether the employment is pensionable, insurable, or both in the following professions and industries: Agriculture and horticulture Barbers and hairdressers Catering service workers Circus and fair Construction workers Couriers Fishers Heavy machinery workers Information technology consultants Police forces and extra duty Post-doctoral fellows Real estate agents Rescue operations / Abating a disaster Truck drivers Earnings and hours How to determine a worker's pensionable/insurable earnings or how to determine hours of insurable employment Insurable hours Pensionable and insurable earnings Tips and gratuities Wage loss replacement plans Responsibilities Administration of the Canada Pension Plan and the Employment Insurance Act Responsibilities of CRA and ESDC/Service Canada in administering the CPP and EI Act Responsibilities, benefits and entitlements for employees and self-employed workers How employment status can impact an individual’s responsibilities and entitlement to benefits Special situations related to employment Casual employment What is casual employment and whether it is pensionable, insurable, or both Employment outside Canada and Canada's international social security agreements Whether employment outside Canada is pensionable, insurable, or both, how to elect to pay CPP contributions, how to get a certificate of coverage Employer restructuring / Succession of employers Whether CPP contributions / EI premiums deducted during the year can be considered following employer restructuring/succession Indian workers and the Canada Pension Plan How to elect to pay CPP contributions Not dealing at arm's length for purposes of the Employment Insurance Act Whether an employee and an employer are related persons and whether the parties are dealing at arm's length to determine if the employment is insurable Placement / employment agencies How to determine the employment status of placement/employment agency workers and whether the employment is pensionable, insurable, or both Religious sects and the Canada Pension Plan How to ask not to contribute to the CPP Tenure of office Whether the employment of an individual who is elected or appointed and who holds an office, is pensionable, insurable, or both Videos CPP/EI related videos and information for employers, payers, employees, and self-employed individuals Webinar: Employee or self-employed? ...