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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. ...

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. ...