Search - considered

Results 3881 - 3890 of 7590 for considered
Old website (cra-arc.gc.ca)

Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages

Overnight or week-long accommodation in hotels and motels would usually be considered short-term accommodation. ... Travel agencies may be considered tour operators if they package and supply tours on their own account. ... Even where this is the case, in some circumstances, the package may still be considered to be supplied for an all-inclusive price. ...
Old website (cra-arc.gc.ca)

2003 RRSP/RRIF Consultation Session October 27-28, 2003

Will the fact that the non-registered GIC will earn a higher rate of interest be considered an advantage? ... Will the higher rate of interest on the $10,000 RRSP GIC be considered an advantage? ... Request a reduction to the deemed benefit the annuitant is considered to have received in 2002. ...
Old website (cra-arc.gc.ca)

Program Financial Claim Review Manual – Review Procedures for Financial Reviewers

Taxpayer Relief (fairness) Report – If claimant relief provisions were considered. ... Third-Party Civil Penalty (TPP) Recommendation Report – If a penalty under section 163.2 of the Act is recommended or was considered. ... If a "yes" box is ticked, all fields within that area must be filled even if they remain unchanged; a blank field is considered as nil. ...
Archived CRA website

ARCHIVED - Total income

In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ... You may also have a gain or a loss if you are considered to have disposed of property (see deemed disposition). ... Deemed disposition – A deemed disposition occurs when you are considered to have disposed of property, even though you did not actually sell it. ...
Current CRA website

Financial Claim Review Manual – Review procedures for financial reviewers

Taxpayer Relief (fairness) Report – If claimant relief provisions were considered. ... Third-Party Civil Penalty (TPP) Recommendation Report – If a penalty under section 163.2 of the Act is recommended or was considered. ... If a "yes" box is ticked, all fields within that area must be filled even if they remain unchanged; a blank field is considered as nil. ...
Current CRA website

2003 RRSP/RRIF Consultation Session October 27-28, 2003

Will the fact that the non-registered GIC will earn a higher rate of interest be considered an advantage? ... Will the higher rate of interest on the $10,000 RRSP GIC be considered an advantage? ... Request a reduction to the deemed benefit the annuitant is considered to have received in 2002. ...
Current CRA website

Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages

Overnight or week-long accommodation in hotels and motels would usually be considered short-term accommodation. ... Travel agencies may be considered tour operators if they package and supply tours on their own account. ... Even where this is the case, in some circumstances, the package may still be considered to be supplied for an all-inclusive price. ...
Current CRA website

NR4 – Non-Resident Tax Withholding, Remitting, and Reporting

Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income. ... The TCP gains distribution is considered a taxable dividend to which withholding tax applies. ... Exemption code M is invalid if the dividend is reflected on a T3 as in that case it is considered trust income. ...
Current CRA website

Drop Shipments

This is because neither registrant is considered to have acquired physical possession of the good. ... As a result, the registrant is considered to have transferred physical possession to the bailee. ... As a result, the registrant is considered to have transferred physical possession to the bailee, which is considered to have acquired physical possession of the good. ...
Old website (cra-arc.gc.ca)

Changes to your taxes when you retire or turn 65 years old

Pooled registered pension plan (PRPP) payments Line 130 – Other kinds of income Payments from a PRPP are considered pension income. ...

Pages