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Goal 3: 65% completed Targets: Accomplishments: Develop and pilot the use of SD guidelines for integrating SD into the development of operational resource proposal to ensure all aspects of SD are considered Completed FAB- RPSDD Our main operational resource proposal is embodied in the CCRA's Long Term Facilities Investment Plan (LTFIP). ...

Goal 3: 65% completed Targets: Accomplishments: Develop and pilot the use of SD guidelines for integrating SD into the development of operational resource proposal to ensure all aspects of SD are considered Completed FAB- RPSDD Our main operational resource proposal is embodied in the CCRA's Long Term Facilities Investment Plan (LTFIP). ...

Subsection 93(2) May dispose of things seized and determine the manner of disposal that is considered appropriate Headquarters Positions Director General, Collections and Verification Branch Director, Collections and Verification Branch History: Delegation in respect of subsection 93(2) was amended on October 19, 2020 and November 6, 2014. ...

The criteria sought to recruit individuals was based on: A recent interaction with the CRA (different channels considered) Varying levels of income Age category Employment status Sector of the economy (if employed) Household size and number of dependents Level of education Racial/Cultural Identity Gender Participants also had to meet the following standards: Canadian citizen, 18 years or older Has contacted or been contacted by the CRA in the past 12 months or logged into the CRA's My Account in the past 12 months Has not been involved in CRA focus groups in the past six months or has not participated in more than four CRA focus groups in the past five years Not employed in a related industry (for example, H&R Block) The advocacy session attendees were recruited from organizations in Montreal and Vancouver that assist vulnerable members of the community with their taxes or help them qualify for social programs that rely on tax filings. ... " Theme B) Agents are considered rude or unhelpful Another common theme amongst 27% of respondents was that their interaction with the CRA had not gone well because employees were rude or unhelpful. ...

For the forestry and logging industry. 8455 Stumpage costs for the forestry and logging industry. 8456 Royalty costs royalties paid to holders of copyrights, movies, patents, performing rights, and trademarks, found in cost of sales 8457 Freight-in and duty customs and excise duty 8458 Inventory write-down revaluation of inventory and inventory adjustments 8459 Direct cost amortization of tangible assets amortization of leasehold improvements and amounts referred to as depreciation shown in cost of sales 8460 Direct cost amortization of natural resource assets amounts referred to as depletion shown in cost of sales 8461 Overhead expenses allocated to cost of sales amounts reported under cost of sales that are normally considered operating expenses 8500 Closing inventory 8501 Closing inventory – Finished goods 8502 Closing inventory – Raw materials 8503 Closing inventory – Goods in process closing inventory – work in progress 8518 Cost of sales This item represents the sum of all cost of sales amounts. 8519 Gross profit/loss This item represents the net amount of item 8089 – Total sales of goods and services, less item 8518 – Cost of sales – may also be referred to as gross margin. ...

For the forestry and logging industry. 8455 Stumpage costs for the forestry and logging industry. 8456 Royalty costs royalties paid to holders of copyrights, movies, patents, performing rights, and trademarks, found in cost of sales 8457 Freight-in and duty customs and excise duty 8458 Inventory write-down revaluation of inventory and inventory adjustments 8459 Direct cost amortization of tangible assets amortization of leasehold improvements and amounts referred to as depreciation shown in cost of sales 8460 Direct cost amortization of natural resource assets amounts referred to as depletion shown in cost of sales 8461 Overhead expenses allocated to cost of sales amounts reported under cost of sales that are normally considered operating expenses 8500 Closing inventory 8501 Closing inventory – Finished goods 8502 Closing inventory – Raw materials 8503 Closing inventory – Goods in process closing inventory – work in progress 8518 Cost of sales This item represents the sum of all cost of sales amounts. 8519 Gross profit/loss This item represents the net amount of item 8089 – Total sales of goods and services, less item 8518 – Cost of sales – may also be referred to as gross margin. ...

You would most likely be considered a non-resident of Canada on the date you sever your ties. ... You would most likely be considered a non-resident of Canada (emigrant in the year of departure). ... You may be considered a deemed resident of Canada if you have not established significant residential ties with Canada to be considered a factual resident, but you stayed in Canada for 183 or more days in the year. ...

If the answer is No, the amount is not considered assistance for purposes of the CPTC. ... If the answer is No, the amount is not considered assistance for purposes of the PSTC. ...

For example, an individual pays an amount to a corporation that would ordinarily not be considered to be assistance. ... As stated in paragraph 5 above, forgivable loans are considered to be a form of assistance. ... This list is not exhaustive and other criteria may be considered. Normal commercial arrangements / transactions 21. ...

If you established ties in a country that Canada has a tax treaty with and you are considered a resident of that country, but you are otherwise a factual resident of Canada, meaning you maintain significant residential ties with Canada, you may be considered a deemed non-resident of Canada. ... If you have ties in a country that Canada has a tax treaty with and you are considered to be a resident of that country, but you are also a factual resident of Canada because you established significant residential ties with Canada, you may be considered a deemed non-resident of Canada. ... If you have not established significant residential ties with Canada to be considered a factual resident, but you stayed in Canada for 183 or more days in the year, you may be considered a deemed resident of Canada. ...