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Current CRA website
Obtaining Information During Compliance Activities
Jurisprudence has confirmed that 30 days is generally considered a reasonable period. Longer timeframes may be considered depending on the scope of the information required or the circumstances of the file. ... Return to footnote15 referrer Footnote 16 Information that is available to a person in Canada or that is accessible from Canada is not considered foreign-based information. ...
Current CRA website
E-Procurement Activities Audit
Findings, recommendations and action plans 1.0 Management of E-Procurement and Acquisition Card Activities In order to assess the management of the E-Procurement Initiative and acquisition card activities by the AD, four areas were considered. ... For example, users purchasing office furniture may not know where to source vendors, if any health and safety guidelines need to be considered, or what general ledger coding to use. ... This policy defines critical errors as an error serious enough to require that a correction be made, while a non-critical error is considered not material and poses minimum risk. ...
Current CRA website
Agreement between the Canada Revenue Agency and the Professional Institute of the Public Service of Canada
When the two (2) positions are not the same group and level, alternation can still occur when the positions can be considered equivalent. ... Time spent by the members of the committee shall be considered time worked. ... Should the pilot be considered to be successful, field workers will then have access to the Flex System as part of the overarching implementation plan. ...
Old website (cra-arc.gc.ca)
Charities Partnership & Outreach Program Summative Evaluation Report
It was also unclear as to whether interviewees had a good understanding as to what would be considered innovative in terms of "training and education". ... As it is unclear what was expected from a planning perspective, it is difficult to assess whether the number of applicants, and contribution recipients should be considered a success. ... An organization's purposes must fall within one or more of these categories to be considered for registration as a charity. ...
Archived CRA website
ARCHIVED - 5013-G - General Guide for Non-Residents - 2007 : Federal non-refundable tax credits (Schedule 1)
Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. ...
Archived CRA website
ARCHIVED - Federal non-refundable tax credits (Schedule 1)
Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. ...
Current CRA website
Charities Partnership & Outreach Program Summative Evaluation Report
It was also unclear as to whether interviewees had a good understanding as to what would be considered innovative in terms of "training and education". ... As it is unclear what was expected from a planning perspective, it is difficult to assess whether the number of applicants, and contribution recipients should be considered a success. ... An organization's purposes must fall within one or more of these categories to be considered for registration as a charity. ...
Archived CRA website
ARCHIVED - Federal non-refundable tax credits (Schedule 1)
Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. ...
Current CRA website
RRSPs and Other Registered Plans for Retirement
Related persons – are not considered to deal with each other at arm’s length. ... The amount you transfer is considered a contribution to the RRSP. For more information, contact your RRSP issuer. ... If you do not tick the box, you will be considered to be the student for LLP purposes. ...
Old website (cra-arc.gc.ca)
Branch and regional highlights
Develop and implement guidelines for integrating SD into new business plans and proposals to ensure that all aspects of SD are considered Completed: FAB- RPSDD Our SD Division developed an SD checklist that was included in the Planning Guide for the Preparation of Business Lines Plans in July 2001. ... This session will be considered for other CCRA employees. To assess and monitor the success of our SD awareness initiatives, we began internal consultations to develop an SD awareness survey for CCRA employees. ... Those facilities not scheduled for major investment under the LTFIP will be considered for energy and water conservation improvements under the FBI. ...