Search - considered

Results 351 - 360 of 7581 for considered
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2016 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2013 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send the CRA your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Current CRA website

Film and Media Tax Credits

Salaries and remuneration paid to non-residents, and individuals who are considered residents of another country under the terms of a tax treaty between Canada and that country, do not qualify. ... In such cases, and if there is a tax treaty between Canada and the other country, individuals will be considered residents where they have the strongest social and economic ties. ... An individual who is considered a resident of both Canada and the U.S. will be considered a resident for tax purposes in the country in which they have established the strongest ties. ...
Old website (cra-arc.gc.ca)

Policy statement CPS-024, Guidelines for registering a charity: Meeting the public benefit test

They accordingly considered that the public benefit of this purpose had been established. ... Some of the factors considered include: the extent to which private benefits are considered incidental Private benefits will be considered acceptable when they occur in the delivery of a reasonable charitable benefit to a properly chosen beneficiary. ... At the time of the enactment of the Statute, the list of charitable purposes set out above was not considered exhaustive. ...
Current CRA website

Guidelines for registering a charity: Meeting the public benefit test

They accordingly considered that the public benefit of this purpose had been established. ... Some of the factors considered include: the extent to which private benefits are considered incidental Private benefits will be considered acceptable when they occur in the delivery of a reasonable charitable benefit to a properly chosen beneficiary. ... At the time of the enactment of the Statute, the list of charitable purposes set out above was not considered exhaustive. ...
Old website (cra-arc.gc.ca)

Frequently asked questions - What is this service all about?

Who is considered a client? Why would I want to use this service? How do I get authorized to access tax information online? ... Who is considered a client? A client is anyone who authorizes you as their representative, for example a business, your employer, a family member, or a friend. ...
Current CRA website

Depreciable property

Note A loss from the sale of depreciable property is not considered to be a capital loss. ... If you sell depreciable property in a year, you also have to subtract from the UCC one of the following amounts, whichever is less: the proceeds of disposition of the property minus the related outlays and expenses the capital cost of the property If the UCC of a class has a negative balance at the end of the year, this amount is considered to be a recapture of CCA. ...
Current CRA website

Frequently asked questions - What is this service all about?

Who is considered a client? Why would I want to use this service? How do I get authorized to access tax information online? ... Who is considered a client? A client is anyone who authorizes you as their representative, for example a business, your employer, a family member, or a friend. ...
Current CRA website

Report CERS on your tax return

As an entity who received CERS, you must report the subsidy on your income tax or information return for the tax year (fiscal period) in which you are considered to have received it. The CERS is generally considered to have been received on the last day of the claim period it relates to. ... Related form and guide Non-Profit Organization (NPO) Information Return (T1044) Income Tax Guide to the Non-profit Organization (NPO) Information Return (T4117) No GST/HST reporting requirements CERS amounts you received are not considered taxable supplies. ...

Pages