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Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

An employee would not be considered to be on leave with pay for the purposes of the CRHP if they are on a period of paid absence, such as vacation leave, sick leave, or a sabbatical. Read Q20-03 When is an employee considered to be on leave with pay? on the CEWS FAQ page to learn more about employees on leave with pay. 12. ... The types of remuneration considered to be eligible remuneration for the CRHP are the same as for the CEWS. ...

It does not prevent the Minister from assessing or auditing the taxpayer for other taxation years, and/or for other issues not considered under the audit agreement. ... The relevant International Advisory Services Section Manager of the International Tax Division must be consulted in all cases where an audit agreement is being considered for a transfer pricing issue. ... To help ensure that the taxpayer fully understands all the facts and the consequences related to both the audit agreement and the waiver, there must be a meeting with the taxpayer and any representative to discuss the following topics: rationale for the method to be used to assess each issue being resolved and the applicable ITA/ETA sections taxation years pertinent to each issue degree to which the taxpayer understands the rationale for the assessment of each issue being resolved taxpayer's rights of objection and appeal prior to waiving objection rights and the fact that objection and appeal rights will not be available after signing the waiver taxpayer's right to seek independent legal advice financial impact of waiving objection rights for each issue, without interest calculation; explanation that the agreement does not establish any general or administrative precedent applicable to any other taxpayers understanding that the agreement depends on the specific facts disclosed and that the CRA may consider the agreement invalid if significant and material new information comes to the attention of the CRA the audit agreement is considered binding upon the taxpayer and their legal representative (where applicable) provided the taxpayer: signs and returns the waiver document and it has been signed freely and without duress; fully disclosed all material facts in its returns (e.g., T1, T2, T3, etc.), elections and applications; and fully disclosed all material facts related to the issues dealt with in the audit agreement. ...

Spirits produced through distillation are considered to have come into existence at the earliest point at which they can be reasonably measured after leaving the column of a still. 4. ... This means that all producers or importers of such high alcohol beer or malt liquor are considered to be producing or importing spirits even though the product is produced without distillation. 5. ... An application is considered to be pending when a person has submitted all information and documentation required to obtain a spirits licence to the CRA. ...

These employer contributions to the PRPP are not considered as taxable income to the employee. ... Is the PRPP considered to be a defined contribution or defined benefit vehicle? ... Regardless of the designated beneficiary, the spouse or common law partner of a member who dies is considered, if applicable, as the beneficiary within the meaning of the PRPP. ...

This exemption will be considered on a case-by-case basis. Exemptions must be applied for in writing, and will be approved or denied in writing. 16.5 8509(4.1) – Benefits Under Grandfathered Plan – Pre-1992 Disability Individuals who had a physical or mental impairment before 1992 and who are members of a grandfathered plan that promised benefits that are not in compliance with the rules of paragraphs 8503(3)(b) or 8503(3)(d) of the Regulations are exempt from these rules. ... No portion of the bridging benefit provided to an individual who joined the plan before 1992 would be considered to be in respect of post-1991 service. ... Requests will be considered on a case-by-case basis. We are not currently aware of any situations that would warrant such an exemption. 16.12 8509(10.1) – Stipulation Not Required for Pre-1992 Plans The stipulation under paragraphs 8503(4)(c) and 8506(2)(d) of the Regulations regarding a reduction of benefits and a refund of contributions to avoid revocation does not apply to plans registered or submitted for registration before 1992, and plans replacing such plans. ...

While conceptually the tax gap is considered to be a compliance gap, the tax gap that is actually estimated can be influenced by factors unrelated to compliance such as the timing of claiming ITCs as noted above. ... This effect is considered to be most significant for the most recent years and an estimated top‐up is added to GST/HST revenues to make up for this shortfall (lower lines demarcated by squares). ... Many factors need to be considered when analyzing tax gaps including that the estimates are modeled and therefore impacted by the underlying assumptions and survey data. ...

If management fees represent payments for normal duties carried out by a shareholder/director/officer, they are consequently considered to be employment income and are to be reported on a T4. ... If you do not enter "0" in Part D, you will be considered to have taken advantage of the full 10% TWS and your CEWS claim may be reduced and recovered if necessary. ...

(i) Related party transactions The CRA is related in terms of common ownership to all Government of Canada departments, agencies, and Crown corporations and transactions between commonly controlled entities are considered inter-entity transactions. ... (iv) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...

(c) Related party transactions The CRA is related in terms of common ownership to all Government of Canada departments, agencies, and Crown corporations and transactions between commonly controlled entities are considered inter-entity transactions. ... (f) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...