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Current CRA website
Information for Canadian Small Businesses: Chapter 7 – Audits
Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the business being audited. ...
Current CRA website
4.1.3 Ferment-On-Premises Registrants
Wine is not considered to be produced by an individual if it has been produced or packaged by a person acting on their behalf. ...
Current CRA website
Line 31285 – Home accessibility expenses
An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: it is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual it is owned (either jointly or otherwise) by the eligible individual and is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not throughout the year own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. ...
Current CRA website
Maintaining registered status—books and records - Segment 3
It's limited when using its resources for social activities and for fundraising activities, as they are generally not considered charitable. ...
Current CRA website
Content of a donation receipt; Consequences and improper use of donation receipt; Best practices - Segment 5
Every element on this slide is considered a mandatory element. What we mean by that is, if the situation applies then you need to include that element. ...
Current CRA website
Non-compliance issues (5 to 8) - Segment 3
If you're a registered Canadian charity, then you are a qualified donee and that's going to make up the vast majority of what is a considered a qualified donee. ...
Current CRA website
Tax-Free Savings Account statistics (2010 tax year)
Only the most current information is considered valid for data purposes. ...
Current CRA website
Tax-Free Savings Account statistics (2012 tax year)
Only the most current information is considered valid for data purposes. ...
Current CRA website
Tax-Free Savings Account statistics (2014 tax year)
Only the most current information is considered valid for data purposes. ...
Current CRA website
Summary of the Corporate Business Plan 2012-2013 to 2014-2015
Given the broad implications of our current renewal of our IT infrastructure and the potential resource constraint, additional programs will only be considered where feasible, until our renewal project is fully implemented in 2016-2017. ...