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Current CRA website

Income

The rest of the payment will be considered as payment for property for income tax purposes. ... Return of fuel charge proceeds to farmers tax credit This credit is considered to be government assistance that you received in the year and is taxable to you. ... Insurance proceeds that compensate you for replacement of lost or destroyed depreciable property are considered to be proceeds of disposition for that depreciable property. ...
Current CRA website

Code of Integrity and Professional Conduct: How we Work

Taking reprisal against an employee who reports misconduct, or directing someone else to do so, is itself considered a serious form of misconduct. ... Running or engaging in such activities without the required licence is considered gambling, and could breach the Criminal Code. ... They cannot be considered in isolation from each other as they will often overlap. ...
Old website (cra-arc.gc.ca)

Claim Review Manual for Research and Technology Advisors - SR&ED Program

The review of a project or claim is considered to have taken place when a determination of eligibility of work or expenses has been given. 3. ... Secondly, the claimant can change their mind later and file an objection for the projects not considered SR&ED. ... These waivers are considered binding by Appeals provided that they are valid and used correctly. ...
Old website (cra-arc.gc.ca)

Tax Assured and Tax Gap for the Federal Personal Income Tax System

Nevertheless, about 86% of income assessed in 2014 was considered tax assured. ... Deductions and credits subject to arm’s-length information reporting or are fixed amounts are considered assured and at low risk of non-compliance. ... These are considered to be third parties when they report information to the CRA independently from the taxpayer to which the information reported relates. ...
Current CRA website

Tax Assured and Tax Gap for the Federal Personal Income Tax System

Nevertheless, about 86% of income assessed in 2014 was considered tax assured. ... Deductions and credits subject to arm’s-length information reporting or are fixed amounts are considered assured and at low risk of non-compliance. ... These are considered to be third parties when they report information to the CRA independently from the taxpayer to which the information reported relates. ...
Current CRA website

Claim Review Manual for Research and Technology Advisors

The review of a project or claim is considered to have taken place when a determination of eligibility of work or expenses has been given. 3. ... Secondly, the claimant can change their mind later and file an objection for the projects not considered SR&ED. ... These waivers are considered binding by Appeals provided that they are valid and used correctly. ...
Current CRA website

Income Tax Audit Manual

Generally, documentary audit evidence is considered stronger than oral audit evidence. ... Subsection 231.7(1) must be considered in cases where compliance is sought, but where a prosecution is not considered to be appropriate. ... With the exception of tax shelters, these cases are not considered to be tax avoidance. ...
Old website (cra-arc.gc.ca)

Guide to Form T661 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim- Guide to Form T661

In some cases a payment to a Canadian corporation resident in Canada could also be considered a third-party payment. ... The equipment is considered not to have been acquired until it has become available for use. ...
Current CRA website

T4088 – Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661

In some cases a payment to a Canadian corporation resident in Canada could also be considered a third-party payment. ... The equipment is considered not to have been acquired until it has become available for use. ...
Old website (cra-arc.gc.ca)

NR4 - Non-Resident Tax Withholding, Remitting, and Reporting - 2016

Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income. ... It is proposed that these new rules be considered to have come into effect on March 21, 2013. ... The TCP gains distribution is considered a taxable dividend to which withholding tax applies. ...

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