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They provide a formal framework for the ongoing management of risks and thus, a level of assurance that risks are actively considered. ... However, what is important is that these transactions are identified and considered for GST/HST. ... When the GST/HST return is filed is considered in relation to due dates and cash flow. ...

Factors to consider when determining materiality include: the taxpayer's operations cost vs benefits inherent and control risk reason for the audit consistency 9.17.3 Materiality and the taxpayer's operations An amount that is considered material for one taxpayer may not be considered material for another. ... This becomes increasingly relevant as transaction amounts approach the amount considered material. ... Suspicion of fraud or non-compliance- Under review An amount that may otherwise be immaterial is considered material if fraud or non-compliance is suspected. ...

Factors to consider when determining materiality include: the taxpayer's operations cost vs benefits inherent and control risk reason for the audit consistency 9.17.3 Materiality and the taxpayer's operations An amount that is considered material for one taxpayer may not be considered material for another. ... This becomes increasingly relevant as transaction amounts approach the amount considered material. ... Suspicion of fraud or non-compliance- Under review An amount that may otherwise be immaterial is considered material if fraud or non-compliance is suspected. ...

“Related persons” are not considered to deal with each other at arm’s length. ... A trust will not be considered an alter ego trust if it so elects in its return for its first tax year. ... The trust will not be considered a master trust and must file yearly returns from then on. ...

“Related persons” are not considered to deal with each other at arm’s length. ... A trust will not be considered an alter ego trust if it so elects in its return for its first tax year. ... The trust will not be considered a master trust and must file yearly returns from then on. ...

Related persons – are not considered to deal with each other at arm’s length. ... A trust will not be considered an alter ego trust if it so elects in its T3 return for its first tax year. ... The trust will not be considered a master trust and must file yearly T3 returns from then on. ...

For example, where an agent or bare trustee holds shares of a corporation on behalf of a number of principals, this should not be counted as one shareholder, but rather the number of such principals would be so considered. ...

(c) Integral Part or Separate Asset- Another point may have to be considered is whether the expenditure is to repair a part of a property or whether it is to acquire a property that is itself a separate asset. ...

Your personal records and the personal or business records of other individuals or entities are legally considered to be part of the items that relate, or may relate, to the business being audited. ...

An award given to your employees for performance-related reasons (such as performing well in the job he or she were hired to do, exceeding production standards, completing a project ahead of schedule or under budget, putting in extra time to finish a project, covering for a sick manager/colleague) is considered a reward and is a taxable benefit for the employee. ...