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Current CRA website
Income Tax Audit Manual
A demand loan is not considered a bona fide arrangement for repayment. ... For this reason, subsection 15(2) is considered to take precedence over section 80.4. ... However, the effect of section 22 election would have to be considered. ...
Old website (cra-arc.gc.ca)
Registered Education Savings Plans (RESPs)
An electronic submission will be considered a request for registration. ... If they are charged within the plan, they can be considered part of the contributions. ... If not, the transferring plan will be considered as having been paid to the subscriber as an AIP. ...
Old website (cra-arc.gc.ca)
Fundraising by Registered Charities - Guidance
For the purposes of this test, substantially all is considered to be 90% or more. ... Note As a rule, raising awareness is not considered a charitable activity. ... Are the proceeds that my charity receives from the campaign considered fundraising revenue? ...
Archived CRA website
ARCHIVED – First-Time Home Buyers' Tax Credit (HBTC)
Who is considered a person with a disability for purposes of the HBTC? ...
Old website (cra-arc.gc.ca)
New remitter
What type of remitter you are New employers are considered regular remitters. ... The employer remits their quarterly remittance of $1,500 after April 15, which is considered late. ...
Old website (cra-arc.gc.ca)
Administrative Relief for Retroactive Lump-Sum Catch-Up Payments
Is a lump-sum payment considered a single amount for transfer purposes? ... No, a lump sum payment in respect of missed periodic payments is not considered a single amount for transfer purposes under section 147.3 of the Act and therefore would be taxable to the recipient in the year it is received. ...
Old website (cra-arc.gc.ca)
No. 09-1, Administrative Relief Procedures for Retroactive Lump-Sum Catch-Up Payments
Benefits considered The types of payments that can be submitted under this new process are benefits paid from defined benefit plans. ... Also considered acceptable are: catch-up payments following the approval by a provincial authority to restore benefits previously reduced; benefit underpayments caused by involuntary administrative error(s) or systemic problem(s) in the calculation of the original benefit; and lump-sum payments to the member's surviving spouse or beneficiary that meet these criteria. ...
Current CRA website
Newsletter no. 09-1, Administrative Relief Procedures for Retroactive Lump-Sum Catch-Up Payments
Benefits considered The types of payments that can be submitted under this new process are benefits paid from defined benefit plans. ... Also considered acceptable are: catch-up payments following the approval by a provincial authority to restore benefits previously reduced; benefit underpayments caused by involuntary administrative error(s) or systemic problem(s) in the calculation of the original benefit; and lump-sum payments to the member's surviving spouse or beneficiary that meet these criteria. ...
Current CRA website
Administrative Relief for Retroactive Lump-Sum Catch-Up Payments
Is a lump-sum payment considered a single amount for transfer purposes? ... No, a lump sum payment in respect of missed periodic payments is not considered a single amount for transfer purposes under section 147.3 of the Act and therefore would be taxable to the recipient in the year it is received. ...
Current CRA website
Pay through the mail
Your payment will be considered as paid on the date your cheque is picked up from the drop box. ... Processing time Considered as paid: when delivered to the CRA, which depends on the mail delivery time Updated in your CRA account up to 10 business days after the payment is received You can confirm if we received a payment. ...