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As master trusts are not considered to be pension entities, the rebate provisions for pension entities do not apply to master trusts. ... This deemed tax paid would be considered to be an eligible amount upon which the designated pension entity may claim a rebate. ... Although it is proposed that an election between an employer and a master pension entity would apply to supplies made on or after July 22, 2016, even if an election is made, an actual supply of property or a service would not be considered to be made for nil consideration if the employer acquired the property or service before its first fiscal year beginning on or after July 22, 2016; or the employer consumed or used any employer resource, for the purpose of making the actual supply, before its first fiscal year beginning on or after July 22, 2016. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ...

Based on these criteria, privacy requests that require large page volumes (more than 100 pages) to be processed and those that involve sensitive subject matter to be analyzed are considered more complex to process. ... Moreover, many requests involving 100 pages or less were also considered complex because of the subject matter and sensitivity of the file. ... The issue of optimal complaint management will be considered in this business case. ...

Based on these criteria, access to information requests that require large page volumes (more than 100 pages) to be processed and those that involve sensitive subject matter to be analyzed, such as, multinational audits, litigation, and secret or highly sensitive Government of Canada documents, are considered more complex to process. ... Moreover, many requests involving 100 pages or less were also considered complex because of the subject matter and sensitivity of the file. ... The issue of optimal complaint management will be considered in this business case. ...

Considered a successful employer by the Canadian Human Rights Commission for its employment equity and diversity program, the CRA continues to take proactive measures towards a barrier-free, respectful, and inclusive work environment for all CRA employees and take pride in breaking down barriers and addressing myths and fears. ... The review also considered the perspectives of young professionals and of the lesbian, gay, bisexual, transgender, queer/questioning, two-spirit, and others (LGBTQ2) community, among others. ... By self‑identifying on the Federal Student Work Employment Program application form on the jobs.gc.ca website, students are automatically considered for the post-secondary Indigenous Student Employment Program at the CRA. ...

To be considered complete, your information return must include the following with the relevant fields filled in: Form T1000-1, Registered Journalism Organization Information Return if it applies, Schedule 1 – Compensation a copy of your RJO’s financial statements, including notes to the financial statements. ... Persons related to these individuals or groups are also considered related to those corporations. ... Include works of art and other valuables not considered inventory. On this line, include prepaid expenses (accrual basis only) and restricted funds. ...

During the review, FRs will work with the claimants to: explain the SR&ED Program, its requirements, its services and policies to claimants who would like more information about the Program, to encourage understanding of their entitlements and ensure compliance; identify, prior to the on-site visit, issues that they plan to address and their approach for addressing the issues; identify, prior to the on-site visit, what they need during the visit, whether it is information or supporting evidence to see or people to speak to, so that the claimant can be prepared for the review; identify and communicate, as early as possible, any new issues that arise during the review; identify ways to resolve the issues, such as questions to ask or supporting evidence to examine; provide an indication of any concerns that remain unresolved at the end of the on-site visit or, if unable to do so until the information gathered during the review is considered, indicate when they expect to be able to do so; give an explanation for decisions, with reasons, in writing, if any of the expenditures are not considered to be allowable as SR&ED expenditures, or if any other decisions are unfavourable to the claimant. This will help to improve claimant’s understanding of program requirements and enable them to be better positioned to provide any factual information that had not been considered in the FR’s decision; coordinate their review process, including information requests, with Research and Technology Advisor (RTA) to minimize the administrative burden, such as not separately requesting the same information from the claimant; allow a claimant the opportunity to provide additional information or explanations in response to their decisions, and to respond to the claimant concerning this additional representation; and provide feedback, advice and guidance to claimants, as required, to explain any deficiencies in the supporting documentation. ...

They are considered acceptable if: the LRBs comply with the 9(g) maximum; or the LRBs were not subject to the 9(g) maximum. ... Bridging benefits are considered to be retirement benefits. The amendment to subsection 8504(2) replaces the expression "retirement benefits" with the expression "lifetime retirement benefits". ... Full-time is whatever is considered normal full-time employment with the particular employer. ...

Please note that this GST/HST Notice is not considered to be draft. This GST/HST Notice can be relied upon as an accurate summary of the Canada Revenue Agency’s interpretation of the law on the date of publication. ... If it is determined that multiple supplies are being made by an insurance intermediary, the possible application of sections 138 and 139 should be considered. ... In certain situations, there may be more than one predominant element, in which case all of the predominant elements are considered as a whole in determining the essential character of the supply. ...