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Current CRA website
Scientific Research & Experimental Development Audit
The notion of the "length of time it takes to do the reviews" in addition to the coordination of the Quality Assurance Division's work with the SR&ED file review process are also being considered as part of the integral mandate of the sub-committee and are being addressed in their recommendation and action plan. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 19 - Summer 2004
Nadon stated: Even though the appellant was not given an opportunity to respond to some of the grounds put forward by the Minister in his Notice of Intention to Revoke dated March 3, 2000, we are nonetheless satisfied that there were sufficient grounds to support the Minister’s decision, in respect of which the appellant was given full opportunity to put its case forward, namely that it had provided official donation receipts for amounts that were not “gifts” within the meaning of subsection 118.1(1) of the Income Tax Act, that its resources were not all devoted to charitable purposes and activities, its failure to maintain proper records and books in accordance with subsection 230(2) of the Income Tax Act, that it made loans to nonqualified donees and that it made loans which were not considered to be operating at arm’s length. ...
Scraped CRA Website
ARCHIVED - Registered Charities Newsletter No. 19 - Summer 2004
Nadon stated: Even though the appellant was not given an opportunity to respond to some of the grounds put forward by the Minister in his Notice of Intention to Revoke dated March 3, 2000, we are nonetheless satisfied that there were sufficient grounds to support the Minister’s decision, in respect of which the appellant was given full opportunity to put its case forward, namely that it had provided official donation receipts for amounts that were not “gifts” within the meaning of subsection 118.1(1) of the Income Tax Act, that its resources were not all devoted to charitable purposes and activities, its failure to maintain proper records and books in accordance with subsection 230(2) of the Income Tax Act, that it made loans to nonqualified donees and that it made loans which were not considered to be operating at arm’s length. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 19 - Summer 2004
Nadon stated: Even though the appellant was not given an opportunity to respond to some of the grounds put forward by the Minister in his Notice of Intention to Revoke dated March 3, 2000, we are nonetheless satisfied that there were sufficient grounds to support the Minister’s decision, in respect of which the appellant was given full opportunity to put its case forward, namely that it had provided official donation receipts for amounts that were not “gifts” within the meaning of subsection 118.1(1) of the Income Tax Act, that its resources were not all devoted to charitable purposes and activities, its failure to maintain proper records and books in accordance with subsection 230(2) of the Income Tax Act, that it made loans to nonqualified donees and that it made loans which were not considered to be operating at arm’s length. ...
Old website (cra-arc.gc.ca)
Delegation under the
Subsection 93(2) May dispose of things seized and determine the manner of disposal that is considered appropriate Headquarters Positions Director General, Collections Director, Collections History: Delegation in respect of subsection 93(2) was amended on November 6, 2014. ...
Current CRA website
Follow-up Audit of CRA Contracting Processes
Action Plans Roles and responsibilities were established for each review process and a post contract award review process was established for all commodities considered to be sensitive such as software and contracts limiting a contractor's liability, and ITPSSC. ...
Old website (cra-arc.gc.ca)
Small and Rural Charities: Making a Difference for Canadians 2008
"When SPOT (Support People of Today) Food Bank and Used Clothing Depot first considered seeking charitable status, we experienced an emotional 'roller coaster' ride. ... This cost, however, would not be considered a program expense for purposes of meeting our disbursement quota obligations and it is therefore an expense that the charity cannot afford to incur. ...
Scraped CRA Website
Small and Rural Charities: Making a Difference for Canadians 2008
"When SPOT (Support People of Today) Food Bank and Used Clothing Depot first considered seeking charitable status, we experienced an emotional 'roller coaster' ride. ... This cost, however, would not be considered a program expense for purposes of meeting our disbursement quota obligations and it is therefore an expense that the charity cannot afford to incur. ...
Current CRA website
Small and Rural Charities: Making a Difference for Canadians 2008
"When SPOT (Support People of Today) Food Bank and Used Clothing Depot first considered seeking charitable status, we experienced an emotional 'roller coaster' ride. ... This cost, however, would not be considered a program expense for purposes of meeting our disbursement quota obligations and it is therefore an expense that the charity cannot afford to incur. ...
Current CRA website
Small and Rural Charities: Making a Difference for Canadians 2008
"When SPOT (Support People of Today) Food Bank and Used Clothing Depot first considered seeking charitable status, we experienced an emotional 'roller coaster' ride. ... This cost, however, would not be considered a program expense for purposes of meeting our disbursement quota obligations and it is therefore an expense that the charity cannot afford to incur. ...