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Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 23 - Summer 2005
An annual golf tournament held by a charity is considered a fundraising event. ... When a company sponsors a hole by transferring property to a charity can this be considered a gift? ... This can be considered full-time administrative service under the function test. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 23 - Summer 2005
An annual golf tournament held by a charity is considered a fundraising event. ... When a company sponsors a hole by transferring property to a charity can this be considered a gift? ... This can be considered full-time administrative service under the function test. ...
Current CRA website
Fundraising by registered charities
There are certain indicators that will generally be considered to be evidence of unacceptable fundraising. ... For the purposes of this test, substantially all is considered to be 90% or more. ... Are the proceeds that my charity receives from the campaign considered fundraising revenue? ...
Old website (cra-arc.gc.ca)
XML format
The Registered Plans Directorate will reject submissions with file format errors, and all of the listings within those submissions will be considered not filed. ...
Current CRA website
XML format
The Registered Plans Directorate will reject submissions with file format errors, and all of the listings within those submissions will be considered not filed. ...
Archived CRA website
ARCHIVED – Employee Stock Options
As the employer files the T4 with the Canada Revenue Agency and provides a copy to the employee, the requirements of the election will be considered to have been met. ... In addition, for employee stock option benefits arising on the acquisition of shares after 2010, the budget proposes that the fact that the benefit arose from these acquisitions not be considered a basis on which the Minister of National Revenue may reduce withholding requirements. 7. ... The deadlines to file the election are as follows: for shares disposed of by the employee before 2010*, the employee's filing due date for 2010; and for shares disposed of by the employee after 2009**, the employee's filing due date for the year of the disposition. * The election will be considered an application for determination under the Fairness provisions. ...
Old website (cra-arc.gc.ca)
Questions and answers about applying for registration
How should an organization's purposes be stated in its governing document to be considered charitable? ... A properly completed application, which is considered a simple application, can usually be reviewed within two months. ...
Current CRA website
Luxury tax on after-sales improvements
Most after-sale upgrades and modifications are considered after‑sales improvements and could be subject to the luxury tax. ... Repair services Cleaning services Maintenance services Replacement parts for damaged, defective or non-functioning parts Child car seats, tether anchors, and other goods and services relating to child safety seating systems or child safety restraint systems for vehicles Trailers and campers for vehicles Wheelchair lifts, transfer seats, wheelchair securement systems, and other goods and services that specifically equip or adapt vehicles for their use by or in transporting individuals using a wheelchair Hand controls, steering aids, extension controls, and other goods and services that equip or adapt vehicles with auxiliary driving controls to facilitate their operation by individuals with a disability Not considered after-sales improvements The following are not considered after-sales improvements as they do not meet the definition of “improvements”. ...
Old website (cra-arc.gc.ca)
Questions and Answers, Registered Education Savings Plan (RESP) - Consultation Session October 29, 2002
If an EAP does not satisfy this requirement, the payment will not be considered an EAP but, rather, an accumulated income payment (AIP) and would be taxed accordingly. ... For the situation mentioned above, this would not be considered administrative relief. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. 18. ...
Current CRA website
Questions and Answers, Registered Education Savings Plan (RESP) - Consultation Session October 29, 2002
If an EAP does not satisfy this requirement, the payment will not be considered an EAP but, rather, an accumulated income payment (AIP) and would be taxed accordingly. ... For the situation mentioned above, this would not be considered administrative relief. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. 18. ...