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Specifically the Committee considered the following points: Should the VDP be available to repeat offenders (see paragraph 46 of Information Circular 00-1R4)? ...

In order for charges to be considered, there needs to be sufficient evidence to establish that a crime has been committed and that the individual did so with intent. ...

There is no intention for the program to collect any information in addition to what was already being collected; no new uses or disclosures of the information are currently being considered. ...

Where the employer is an individual (for example a sole-proprietor or a partner in a partnership), the information is considered personal. ...

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. ...

The effect of the election When the election is in effect, the operator is considered to have charged the fuel charge on all non-exempt fuel deliveries, and paid the fuel charge on all activities for which a fuel charge is payable, on behalf of the co-venturers in joint venture activities. ...

Information to Minister, Agency and Committee 4 (1) The Commissioner of the Canada Revenue Agency must inform the Minister of National Revenue, the National Security and Intelligence Review Agency and the National Security and Intelligence Committee of Parliamentarians of any determination made under subsection 1(2) or 2(2) and of any decision regarding whether to give an authorization referred to in paragraph 3 (1)(c), and must disclose any information considered in making the determination or decision, as soon as feasible after the determination or decision is made. ...

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. ...

When the due date falls on a Saturday, a Sunday or a public holiday recognized by the Canada Revenue Agency (CRA), your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

Selling a property other than your principal residence If you sell a property other than your principal residence for more than you paid for it, you may have accrued a capital gain or it may be considered business income. ...