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The taxpayer must provide a complete prefiling package before a date for a prefiling meeting will be considered. ... If a complete prefiling package is not received by that date, the first taxation year will not be considered as an APA year (and thus, the covered transactions of that year will not be covered by the APA), although the year may be considered as a rollback year. 35. ... Such determinations are not valid for later years and, consequently, such a case would not be considered for an APA. ...

The 10% voluntary participation level was considered too low to be effective, resulting in the introduction of mandatory reporting in the February 1998 federal budget. ... Information slips were considered to be effective in supporting voluntary compliance by serving as a helpful reminder to sub-contractors of dollar amounts paid to their businesses and of the fact that the amounts were reported to the Agency. ... Extensive consultations and communications occurred during development and implementation and are considered to have been successful by both agency officials and the main associations representing the construction trade. ...

Identity elements are not considered when determining the outcome of an objection. ... Identity elements are not considered by the program when determining the outcome of an appeal. ... Identity elements are not considered when determining the outcome of a request. ...

For this agreement, individuals and partnerships are considered to be corporations. ... When you start using your property for business use, you are considered to have disposed of it. ... The difference between what you paid and what the seller paid is considered to be deducted as CCA. ...

If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ... After the holder's death, a deposit or annuity contract is no longer considered to be a TFSA and is subject to the normal reporting, withholding and income inclusion rules that apply to deposits and annuities. ... Threshold 2 remittances that are received by the CRA at least one full day before the due date will be considered to be received by a financial institution and a penalty will not be charged. ...

When you start an activity to make money, any profit you earn is considered self-employment income. ... Ted must always charge and remit GST/HST because rideshare app drivers are considered taxis in Canada. ... Answer: "Yes" Ted must always charge and remit GST/HST because rideshare app drivers are considered taxis. ...

Related persons – are not considered to deal with each other at arm's length. ... When the prohibited investment ceases to be a prohibited investment while it is held by the RDSP trust, the RDSP trust is considered to have disposed of the property at its FMV right before that time and to have re-acquired the property for the same amount at the same time. ... Due dates When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

You cannot deduct the cost of any tools that are considered to be equipment. ... Also, you cannot deduct the cost of any tools that are considered to be equipment. ... A non-taxable allowance is an allowance that was considered reasonable when it was paid. ...

Before explaining section 172.1, there are a number of related definitions that should be considered. ... In determining whether no tax would have been payable by the pension entity, all of the provisions of the ETA relevant to the particular supply must be considered. ... Second, since B Co acquired the hardware for supply to the trust, the deeming provisions of subsection 172.1(5) must be considered. ...

Before explaining section 172.1, there are a number of related definitions that should be considered. ... In determining whether no tax would have been payable by the pension entity, all of the provisions of the ETA relevant to the particular supply must be considered. ... Second, since B Co acquired the hardware for supply to the trust, the deeming provisions of subsection 172.1(5) must be considered. ...