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If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2017. ...

Category 3 – A body that meets all the following criteria: The ordinary meaning of the term “established” when considered in the context of the words “other body established by a government” in the Act includes more than a body that is created by a government. ... Where the government has been involved in the setting up of the body for a specific purpose such that its actions indicate a clear intention to set up a “new body” that did not exist in that capacity before, that body might be considered “established” by a government. ...

Where this is the case, the person is considered to have become so resident at the commencement of that year and to have ceased to be so resident at the end of the year so that the provisions of section 48 apply. ... Where the taxpayer is a trust, the trust is generally considered to become resident or cease to be resident in Canada when the trustee who has ownership or control over the assets of the trust becomes or ceases to be resident. ...

However, with respect to stock dividends paid after November 21, 1985 other than stock dividends declared on or before that day, subsection 15(1.1) requires the fair market value of a stock dividend to be included in income, except to the extent that it is otherwise included in the recipient's income under paragraph 82(1)(a), where it may reasonably be considered that one of the purposes of the payment of the stock dividend was to alter significantly the value of the interest of any specified shareholder of the payer corporation. ... If the share portion of the dividend was not considered to be a dividend at the time it was paid (see 8 and 11 above), the cash portion will constitute "the full amount of the dividend" where that term appears in the Act. 25. ...

The availability or the practicality of public transit has no influence on whether an employer-provided parking is considered a taxable benefit. ... Since the employee receives cash in hand, it is considered a cash benefit and therefore subject to EI premiums. ...

There is detailed description of automobile and motor vehicle benefits which are very prescribed in the legislation, but in addition to the legislated exclusions, the CRA has over time, through consideration and court precedent, established a number of administrative positions that allows certain benefits to be considered tax-free in certain circumstances. ... Where taxable benefits are concerned, employers should detail their thought process, what they considered, why they made the decision something was taxable or why they made the decision something was not taxable. ...

Branch senior managers hold discussions with selected senior managers from functional and regional areas to ensure all critical risks are considered. ... Program coverage will be considered as a factor in developing future evaluation plans. ...

Records kept outside Canada and accessed electronically from Canada are not considered to be records in Canada. ... In addition, other documents whether written or any other form, including supporting documents such as accountants' working papers that assist in the determination of obligations and entitlements are considered part of the books and records of the taxpayer and must be made available to the CRA. 21. ...

In addition, other documents, whether written or any other form, including supporting documents such as accountants working papers that were used to determine the obligations and entitlements with respect to taxes payable, collectible or to be remitted are considered part of the books and records of the taxpayer and must be made available to the CRA. ... Records are considered to be kept electronically when information is created, processed, maintained and stored electronically. 11. ...

However, if these tasks constitute a household service or a personal care service, they will be considered a home care service when they are rendered to an individual who, due to age, infirmity or disability, requires assistance. ... If the service provider charges a separate amount for each of these tasks and is considered to be making more than one supply, the tasks that are not included in the definition of a home care service may be subject to GST/HST depending on the circumstances. ...