Search - considered

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ...

They are not related to any previous employment and are not considered to have any connection to a reserve. The payments are therefore considered to be off‑reserve. The fact that you live on a reserve is not significant enough to connect the income to a reserve. ... If help is needed to find out if a tract of land is considered to be a reserve, for purposes of this exemption, advise individuals to contact their Band or CIRNAC. ...

A corporation is not considered to have paid a dividend when it merely credits a shareholder's account, unless the shareholder is able to withdraw the amount credited at any time. ... When a CCPC realizes a taxable capital gain or incurs an allowable capital loss on the disposition of a particular capital property, the gain or loss is included in the calculation of its Canadian or foreign investment income to the extent that it can reasonably be considered to have accrued during a period when the property was held by a CCPC. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ...

For the CRA portion of the audit, the OAG examined whether: CRA adapted its compliance strategies to enable consistent assessment of GST/HST in accordance with the current legislative framework; CRA considered best practices to preserve the GST/HST tax base for e-commerce. ... The CRA has considered e-commerce transactions as a compliance risk since 2015 and they have been integrated within our risk assessment methodologies. ... The trend of the tax gap can be considered as one of many indicators of performance at a strategic level because the trend can be influenced by the tax administrator, in addition to other players. ...

This information should be considered during the "regular" review; and Any deficiencies with respect to defensibility or due process noted during past Appeals reviews should be corrected by the RTA. ... Therefore the claim for the work of a partner, and/or the partner’s own SR&ED claim, can be considered unsubstantiated if the supporting evidence is insufficient to establish what was done and/or by who. ... During the SR&ED review, RTAs will work with the claimants to: explain the SR&ED program, its requirements, its services and policies to claimants who would like more information about the program, to encourage understanding of their entitlements and ensure compliance; identify, prior to the on-site visit, issues that they plan to address and their approach for addressing the issues; identify, prior to the on-site visit, what they need to see and discuss during the visit and indicate whether it is information from personnel who worked on the projects, or supporting evidence, or both, so that the claimant can be prepared for the review; determine the best people to speak to during the review; identify, as early as possible, any new issues that arise during the review; identify ways to resolve review issues, such as questions to ask or supporting evidence to examine; provide an indication of any concerns that remain at the end of the on-site visit or, if unable to do so until the information gathered during the review is considered, indicate when they expect to be able to do so; give an explanation for decisions, with reasons, in writing, if any of the work is not considered to be SR&ED, or if any other decisions are unfavourable to the claimant. ...

Since the supplier simply contacts the common carrier to inform them that the good is ready for pick up, the supplier is not considered to have retained the carrier on behalf of the recipient. ... The fact that a supplier may be reimbursed for shipping costs does not affect whether a supplier is considered to have retained a common carrier or consignee on behalf of the recipient. 16. ... Since the Nova Scotia company is acting as agent for the supplier, the good is considered to be sold by the supplier at the time the Nova Scotia company sells the good to the purchaser. ...

An amount is considered to have been remitted or paid when the Receiver General receives it. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the Act. ... A person is not considered to have made or furnished, or participated in, assented to or acquiesced in the making of, a false statement solely because the person provided clerical services (other than bookkeeping services) or secretarial services with respect to the statement. ...

Although Gail worked multiple jobs, her tax situation is still considered simple because she only earned employment income. ... Because Gail has a child, they are considered a family of 2, which means Gail could have earned up to $45,000 to qualify. ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on the first business day after the due date. ...