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Current CRA website

Adaptability

Example/Context An employee of the Human Resources Branch considered the various perspectives that had been provided by CRA employees in response to Blueprint 2020 initiatives. ...
Current CRA website

Terms of Reference

To provide advice on how the needs and expectations of the disability community can be considered by the CRA as they interpret and administer disability-related tax measures. ...
Current CRA website

2017-2020 Departmental Sustainable Development Strategy

The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision making. ...
Archived CRA website

ARCHIVED - Capital cost allowance - Earth-moving equipment

The phrase "mechanical equipment acquired for logging operations" in paragraph (o) of class 10 is considered to include power-operated, movable, road-building equipment acquired to construct roads to or within a timber limit. ...
Archived CRA website

ARCHIVED - Non-Residents - Income Earned in Canada

Subsection 4(3) ensures that deductions made by a trust under subsection 104(6), for amounts paid or payable to beneficiaries, and subsection 104(12), for amounts allocated to preferred beneficiaries, are not considered to be applicable to sources in a foreign country. ...
Archived CRA website

ARCHIVED - Additional Tax on Certain Corporations Carrying on Business in Canada

For taxation years that end after June 1993, section 219.3 only applies where it cannot reasonably be considered that one of the main reasons for the corporation becoming resident in the other country was to reduce the amount of tax payable under Part XIII or XIV. 4. ...
Current CRA website

Readout: Advisory Committee on the Charitable Sector – March 30 & 31, 2023

The advantages and disadvantages to legislating a statutory definition were considered. ...
Current CRA website

Election to Make Exempt Supplies of Educational Services Taxable

Schedule V sets out a number of exempting provisions that must be considered and applied independently. ...
Current CRA website

Supporting documents and After you file your return

For example, a request made in 2023 must relate to a tax year after 2012 to be considered. ...
Current CRA website

General Income Tax and Benefit Guide - 1999

If you do not check the box, you will be considered to be the student for LLP purposes. ...

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