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Requirements 6.1.1 All travel, hospitality, conference and event expenditures are authorized, incurred and reported in compliance with relevant legislation, this directive and other applicable CRA financial management and financial administration CPIs. 6.1.2 Management processes and practices, risk-based controls, and oversight procedures for all travel, hospitality, conference and event expenditures are established to ensure expenses are properly authorized, recorded and managed in compliance with this directive. 6.1.3 The most economical and efficient alternatives for travel, hospitality, conference and event expenditures are considered in support of the CRA’s mandate, operational activities, objectives or priorities. 6.1.4 CRA funds are not to be used to provide hospitality or gifts to celebrate social events such as a wedding, birth or adoption of a child, birthday, promotion, transfer or retirement, or seasonal occasions such as Christmas, or for any other expenditure not related to CRA’s mandate, operational activities, objectives or priorities. 7. ... Hospitality and Events 7.2.4 Establishes processes, procedures and controls to ensure that decisions to offer hospitality are carefully considered and necessary based on courtesy, diplomacy or protocol, or to facilitate the achievement of the business objectives of the CRA. 7.2.5 Approves hospitality, as per the limits specified in the DSFA Matrix, for an area where the Senior Agency Manager, who would normally approve the expenditure, is a recipient of the hospitality offered. 7.2.6 Reviews and recommends requests submitted by Senior Agency Managers for Ministerial or Commissioner approval as specified in the DSFA Matrix or when: 7.2.6.1 Exceptional hospitality components (Ministerial approval) as specified in Appendix A – Exceptional hospitality components are present; or 7.2.6.2 Food and beverage costs exceed the standard cost per person but up to the maximum cost per person (Commissioner approval) as specified in Appendix B – Maximum food and beverage cost per person. 7.2.7 Establishes processes, procedures and controls to ensure that total hospitality or event costs are approved by the appropriate delegated managers with expenditure initiation authority as per the approval limits specified in the DSFA Matrix. 7.2.8 Establishes processes, procedures and controls to ensure that, with the exception of the Minister, an appropriate alternative approval authority is obtained when the delegated manager with expenditure initiation authority, who would normally approve the hospitality, is also a recipient of the hospitality. 7.2.9 Approves hospitality, up to the Commissioner’s limit, in situations where the Commissioner would normally approve but is in attendance at an activity where hospitality is provided. 7.2.10 When Minister approval is required for an event hosted by the CRA, ensures that the Minister is provided with the total estimated federal government cost for all participating departments and agencies, including the total estimated travel costs, for information purposes. ...

The payment by the company of the credit card charges to the card issuer is not considered to be a reimbursement since the company is solely responsible per the signed agreement for payment of all credit card charges. ... The payment by the company of the credit card charges to the card issuer is considered to be a reimbursement since the company is not solely responsible per the signed agreement for payment of all credit card charges. ...

In an amalgamation to which section 87 applies, resource properties are considered to become property of the new corporation and no disposition occurs. ... To the extent that the disposition by a farmor (in a simple farm-out or a typical farm-out transaction) of an interest in an unproven resource property can be considered an exchange for farm-out services, in the form of exploration or development costs and equipping costs incurred by the farmee, the disposition does not give rise to proceeds of disposition to the farmor that are accounted for in the manner outlined in 2 above. ...

The circumstances must be considered against an objective standard of a “reasonably prudent person.” ... Following an initial investigation, the CRA will inform, in writing, the directors who may be liable that one or more assessments under section 227.1 of the ITA, section 323 of the ETA, section 81 of the ATSCA, section 295 of the EA2001, or section 95 of the SLPECA are being considered. 20. ...

However, under certain circumstances, contributions that a member could have prevented from being made will not be considered to be optional contributions. ... Valuations and funding Since flexible pension plan members can have no entitlement to any portion of their optional ancillary contributions that exceeds the present value of their optional ancillary benefits (see Condition 3), such excesses have to be considered to be available to fund other defined benefits provided under the plan. ...

. * "resident employer" means:-- a corporate employer that is resident in Canada; or-- a non-corporate employer that we have agreed is to be considered resident in Canada for the purpose of this newsletter; and * "non-resident employer" means an employer that is not a resident employer. 3. ... It also provides that any money purchase contributions made by the lending employer that relate to remuneration the employee receives from the borrowing employer are to be considered contributions made by the borrowing employer. ...

If Yes, then you might be considered a resident of Canada and this information is important for you! ... These payments are considered benefits to you and are therefore taxable. ...

A partnership is considered to be a person for GST/HST purposes. Therefore, it is important that you structure your affairs in a clear and understandable manner, since your reporting and remittance of GST/HST will depend on the type of structure you choose. ... The goodwill is considered to be an eligible capital expenditure, which is treated in a manner similar to assets eligible for CCA. ...

A stevia-based product may be considered an ingredient and thus qualify as a zero-rated product under the Act provided it meets all the following conditions: the product is advertised as a sweetener; the product is not marketed or labelled as a dietary supplement; the product is marketed as an alternative to sugar and artificial sweeteners; the product labelling does not make any reference to risk and/or dosage information; and the product is used, recognized, and commonly sold as an ingredient to food and/or beverages, where the primary use of the product is to impart a sweet taste to the food and/or beverages to which it is added. ... When a non-registrant such as a consumer or a small supplier provides the used part to a vendor, it is considered a supply under the Excise Tax Act. ...

An agent is considered to be an extension of the principal, and as a result, the actions of the agent are generally regarded as being those of the principal. ... Does the "agent" separate from its own monies any money received or paid out which is considered to belong to the "principal"? ...