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At the time of this audit, another release (Release 3) was being considered that would implement the case management and workload distribution tools that were removed from the current release. ... The $110 million in additional revenues was based on an estimate of expected returns from non-filing taxpayers who had been considered by current systems to be low-potential accounts. ...

Since each request for relief must be considered on its own merits, the audit did not focus on the consistency of the decisions themselves. ... There is no single point of accountability for all servers in the Agency, and there is no consensus as to what is considered a DCE server. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA’s gross revenues. ... (f) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ...

Although the above discussion explains that using multiple years of data can increase knowledge about the relevant economic characteristics of transactions being considered as comparable, averaging the observed outcomes reduces the amount of information available to be used in an analysis. ... The average gives equal weight to each observation being considered, while the use of the range minimizes the potential impact of any unknown or unquantifiable comparability defects. ...

Also considered were the sources that the CTP gathers information from which include data on the CRA’s internal systems gathered by other CRA program areas, clients, third parties, social media, as well as public and private sector organizations that are external to the CRA. Examples of issues not considered when preparing this PIA include; auditing and verification processes, systems maintenance, notices of assessment issued to establish the amounts of debts, the dispute process, Tax Payer Relief, and the accounting functions as these are under the responsibility of others CRA programs. ...

Joining us on the show today is Vikram who works in digital compliance, and he’s going to share his knowledge so that you can know more about the jobs that are considered part of the platform economy, and what that means for your taxes. ... Would all that be something that's considered income? Vikram: So it depends, right? ...

(mazout lourd) A product that would meet this definition, such as asphalt, but that is generally not suitable to be put into a fuel system that produces heat or energy and that is not burned or flared, will not be considered as heavy fuel oil by the Canada Revenue Agency for purposes of the Act. ... (naphta) A product that would meet this definition, such as a solvent, but that is generally not suitable to be put into a fuel system that produces heat or energy and that is not burned or flared, will not be considered as naphtha by the Canada Revenue Agency for purposes of the Act. ...

It is a question of fact whether, under the Policy (or another agreement), the insurer supplies additional services to the employer other than those considered to form part of the supply of insurance, and whether the employer is liable to pay separate consideration for such services. ... With the change to online mail, your business correspondence will be considered as received on the date that it is posted to your My Business Account. ...

Although Farah is attending school part-time, she is considered a full-time student for scholarship exemption purposes because she is eligible for the DTC. ... Terry’s total income includes: employment income of $12,000.00 shown in box 14 of her T4 slip cash tips received for an amount of $997.60 not shown on an information slip Farah’s total income includes: the employment income of $10,000.00 shown in box 14 of her T4 slip additional income: income support from the ODSP of $14,000.00 shown in box 11 of her T5007 slip payments of $5,700.00 from her RESP shown in box 042 of her T4A slip Note: Farah does not need to report her scholarship as income when she does her taxes because she is eligible for the DTC and is considered a full-time student for scholarship exemption purposes. ...

In the case of an employer that is not a partnership: A qualifying non-resident employer at any time means an employer that is at the time of the payment certified by the Minister of National Revenue under subsection 153(7) of the Income Tax Act and is either resident in a country that Canada has a tax treaty with, or would be considered resident in a country that Canada has a tax treaty with, if that country treated the employer as a corporation for tax purposes (e.g., a limited liability company formed in the U.S. that has not elected to be treated as a corporation for U.S. tax purposes). ... Since the non-resident employee will be paid for only 10 working days in Canada for 2016 they meet the less than 45 working days in a calendar year condition so they are considered a qualifying non-resident employee and the QNRER will not be required to withhold tax from the employee’s remuneration for the services provided in Canada during 2016. ...