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Although the SOW is considered a critical document within the procurement process and the employer-employee relationship needs to be avoided given employment status impacts, documented evidence was not required for both these aspects. ... To follow-up on data deficiencies that were identified in the 2014 audit, the AERB initially considered performing a file review. ... In addition, the peer/management review is considered the preventative measure to ensure compliance reviews are conducted for files; however, peer reviews are only recommended; not mandatory. ...

Identity elements are not considered when determining the outcome of a request. ... Identity elements are not considered when determining the outcome of an objection. ... Identity elements are not considered by the program when determining the outcome of an appeal. ...

For this reason, the monitoring of employee accesses to taxpayer and other similar information by RQ is considered to be out of scope of this PIA. ... While the potential outcomes of these cases will be referred by CRA for investigation purposes, the actual investigations themselves are considered to be out of scope of this PIA. ... H) Risk impact to the individual or employee Details: The sensitivity of information utilized through the Internal Affairs and Fraud Control Program is considered Protected B. ...

Steps Determine if your employee exceeded the first maximum annual pensionable earnings ceiling Employee’s gross pay for the year to date plus Employee’s taxable benefits and allowances for the year to date minus Employee’s non-pensionable earnings for the year to date What are non-pensionable earnings Non-pensionable earnings are: Received before and including the month they turned 18 Received after the month they turned 70 Received after the effective date of their completed and signed Form CPT30 to elect to stop contributing to the CPP Received before and including the month where the employee provided you a completed and signed Form CPT30 to restart contributing to the CPP Received while the employee is considered to be disabled under the CPP or QPP Employment income, benefits, and payments from which you are not required to deduct CPP equals This amount is the pensionable earnings for the year to date minus Employee's maximum pensionable earnings How to calculate prorated maximum pensionable earnings Maximum annual pensionable earnings multiply by Number of months the employee is pensionable equals Result of first step of proration calculation divide by 12 months equals Maximum pensionable earnings after prorating equals A positive amount confirms your employee exceeded the first maximum annual pensionable earnings ceiling Calculation example Joseph receives a biweekly salary of $5,500 and $500 in taxable benefits per pay period. ... Steps Determine if your employee exceeded the first maximum annual pensionable earnings ceiling The following calculation must include only pensionable earnings in their employment with you: Employee’s gross pay for the total period of employment which will be included in box 14 of their T4 slip plus Employee’s taxable benefits and allowances for the total period of employment which will be included in box 14 of their T4 slip minus Employee’s non-pensionable earnings What are non-pensionable earnings Non-pensionable earnings are: Received before and including the month they turned 18 Received after the month they turned 70 Received after the effective date of their completed and signed Form CPT30 to elect to stop contributing to the CPP Received before and including the month where the employee provided you a completed and signed Form CPT30 to restart contributing to the CPP Received while the employee is considered to be disabled under the CPP or QPP Employment income, benefits, and payments from which you are not required to deduct CPP equals This amount is the pensionable earnings for the period of employment minus Employee's maximum pensionable earnings How to calculate prorated maximum pensionable earnings Maximum annual pensionable earnings multiply by Number of months the employee is pensionable equals Result of first step of proration calculation divide by 12 months equals Maximum pensionable earnings after prorating equals A positive amount confirms your employee exceeded the first maximum annual pensionable earnings ceiling Calculation example Your employee Joseph was pensionable for the whole year of 2025. ... These are earnings: Received before and including the month they turned 18 Received after the month they turned 70 Received after the effective date of their completed and signed Form CPT30 to elect to stop contributing to the CPP Received before and including the month where the employee provided you a completed and signed Form CPT30 to restart contributing to the CPP Received while the employee is considered to be disabled under the CPP or QPP Employment income, benefits, and payments from which you are not required to deduct CPP equals $85,000 is Joseph's pensionable earnings for the period of employment minus $71,300 is the maximum annual pensionable earnings for the period of employment equals $13,700 is Joseph's pensionable earnings that exceeded the first maximum pensionable earnings ceiling You must continue to calculate Joseph's CPP2 contributions because the amount is positive. ...

. ¶3.8 (formerly included in ¶6 of IT-75R4) has been expanded to include certain skills (such as certified first aid and truck driver training courses) in the list of examples of the fields of study to which a scholarship or bursary may be considered to apply. ¶3.9 (formerly included in ¶6 of IT-75R4) has been expanded to include additional examples of the types of educational expenses that may fall within the scope of subparagraph 56(1)(n)(i) if paid or reimbursed through a scholarship or bursary program, in line with various CRA interpretations. ¶3.10 has been added to note that the taxability of a scholarship or award in an employment situation is dependent upon the particular facts and circumstances in each case. ¶3.11 to 3.20 outline the most common types of arrangements and the tax implications under each. ¶3.12 (formerly included in ¶7 of IT-75R4) has been expanded to note the exception for employer-paid or reimbursed education-related expenses that are determined to be primarily for the benefit of the employer as well as to discuss the impact of any potential commitment to repay all or a portion of an award on the taxability to the recipient. ¶3.13 (formerly included in ¶12 of IT-340R) has been added to describe the circumstances upon which a student may deduct the repayment of an award previously received in respect of an office or employment pursuant to paragraph 8(1)(n). ¶3.16 has been added to note that awards described in ¶3.14 will be considered a repayable award if the student is committed to repay all of a portion of the scholarship or bursary in the future under certain circumstances. ¶3.17 to 3.20 (formerly included in ¶9 of IT-75R4) have been expanded and substantially amended to distinguish the tax implications arising with respect to employer-provided scholarship or bursary awards to family members of employees in arm’s length or non-arm’s length situations, and in respect of elementary and secondary or post-secondary education. ... In particular ¶3.28 to 3.30 has been added to discuss the circumstances in which an award may be considered employment income of the recipient. ... Subparagraph 56(1)(r)(v) was added by 2009, c. 2, s. 13(2), applicable to the 2008 and subsequent tax years. ¶3.81 has been added to describe the taxation of certain assistance received by an individual in connection with their participation in an employment-related activity, in line with various CRA interpretations on the subject matter. ¶3.84 to 3.85 have been added to note that certain payments may be considered social assistance under paragraph 56(1)(u) or a scholarship or bursary under paragraph 56(1)(n) depending on its primary purpose, in line with CRA interpretations and jurisprudence. ¶3.87 (formerly ¶41 of IT-75R4) has been revised to reflect the amendment to Article XX of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital pursuant to the coming into force of the Fifth Protocol. ...

Fair market value (FMV) Generally considered to mean the highest price expressed in terms of money that can be obtained in an open and unrestricted market between informed and prudent parties, who are dealing at arm's length, and under no compulsion to buy or sell. ... For purposes of opening an FHSA You will be considered to be a first-time home buyer if you did not, at any time in the current calendar year before the account is opened or at any time in the preceding four calendar years, live in a qualifying home (or what would be a qualifying home if located in Canada) as your principal place of residence that either: you owned or jointly owned your spouse or common-law partner (at the time the account is opened) owned or jointly owned For purposes of a qualifying withdrawal You will be considered to be a first-time home buyer if you did not, at any time in the current calendar year before the withdrawal (except the 30 days immediately before the withdrawal) or at any time in the preceding four calendar years, live in a qualifying home (or what would be a qualifying home if located in Canada) as your principal place of residence that you owned or jointly owned. ... Related persons Related persons are not considered to deal with each other at arm’s length. ...

Those transactions would not be considered a direct transfer. In that case, the amount that you withdraw from your FHSA or RRSP will be a taxable withdrawal, which you must report as income when you file your income tax and benefit return for the year of the withdrawal. ... The $5,000 that is considered as a new contribution to Carla’s FHSA can also be used as an FHSA deduction on her 2024 income tax and benefit return. ... If you withdraw the property from your FHSA yourself and contribute the same property to another FHSA of yours, this transaction would not be considered a direct transfer. ...

Ski lifts, horseback rides, hot-air-balloon rides, and hang gliding are not considered passenger transportation services. ... However, not all combinations of two or more services, or of property and services, are considered to be tour packages. ... The nature and purpose of the package being sold has to be considered in order to determine whether it is a tour package or something else. ...

Ski lifts, horseback rides, hot-air-balloon rides, and hang gliding are not considered passenger transportation services. ... However, not all combinations of two or more services, or of property and services, are considered to be tour packages. ... The nature and purpose of the package being sold has to be considered in order to determine whether it is a tour package or something else. ...

Ensure that the 21-year deemed disposition rule is considered. 8. Additional steps as required. ... Determine whether the estate was distributed immediately after death, then only T1s are considered. 4. ... Make sure that the 21-year deemed disposition rule is considered. 5. Additional steps as required. ...