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The ITN is for people who are not eligible for a SIN and are considered a non-resident for tax purposes. ...

Where such is the case, each business must be considered separately where it is necessary to determine the date of commencement of one of the businesses. ...

If you lived outside Canada on December 31, 1999, but maintained residential ties (as defined on page 7) with Canada, you may be considered a factual resident of a province or territory. ...

Refundable medical expense supplement (line 452)- Line 215 will now be considered in the calculation of this supplement. ...

. ¶ 1.48 (formerly ¶14 of IT-513R) has been modified to remove the sentence, "No tax credit is allowable for a fetus or a stillborn child" to remove wording that could be considered insensitive. ...

We recognize the importance of client input and are taking steps to ensure taxpayer and benefit recipient perspectives are considered as service standards evolve. ...

Strategic Environmental Assessment During the 2014-15 reporting cycle, the CRA considered the environmental effects of initiatives subject to the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals as part of its decision-making processes. ...

The Committee agreed it is a complex issue that may be considered for further research and discussion in future. ...

Strategic Environmental Assessment During the 2015-2016 reporting cycle, the CRA considered the environmental effects of initiatives subject to the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, as part of its decision-making processes. ...

System security was considered satisfactory based on the threat and risk assessment that was previously conducted. ...