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Legislative framework for IT disposal changes rapidly, which creates new possibilities and uncertainties which must be considered in developing a green disposal plan. ... This was considered sufficient to communicate our SD commitment without any explicit references to SD. ...

Constructive receipt is considered to apply in situations where an amount is credited to an EBP beneficiary's debt or account, set apart for the EBP beneficiary or otherwise made available to the EBP beneficiary without being subject to any restriction concerning its use. ... Consequently, payments from the plan are considered to be first a return of EBP beneficiary contributions, secondly a distribution of the plan's income for the year, thirdly a distribution of employer contributions and finally a distribution of the plan's prior years' income, if any. 20. ...

The CRA continues to warn taxpayers about tax shelter gifting arrangements, which have been considered to be abusive. ... Example 3 – If your charity is involved in fundraising, the expenditures allocated to this activity are not considered charitable, and they are not included in the calculation of charitable program expenditures. ...

In order to be considered for funding, the project must be linked to at least one of the program’s objectives (listed above), and to one of the funding priorities for the fiscal year under review. ... As a registered charity, your telemarketing activities are considered exempt from the National DNCL. ...

(v) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...

Performance Measure RPP DPR Target Status Existence of implementation plan for disposing of all CRA-generated EEE (optional in RPP 2011-2012) Yes: Completed Mar. 2012 Total number of CRA locations with EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year FY 2011-12 10% FY 2012-13 50% FY 2013-14 100% Strategies/Comments Definition of a location: A location is considered a facility that is occupied by CRA employees. ... Performance Measure RPP DPR Target Status Presence of a green meeting guide (optional in RPP 2011-2012) Yes: Adopted March 2012 Strategies/Comments Definition of adoption within the green meeting guide: In order to be considered adopted, the CRA Guide will have senior management approval, be distributed and promoted throughout the CRA, and be posted on the national SD Web site. ...

An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

Cross references: Stipulation Not Required for Pre-1992 Plans – 8509(10.1) Designated Laws – 8513 11.4 8503(4)(d) – Undue Deferral of Payment One year from the date of the member's death is considered as soon as practicable, for the purpose of satisfying paragraph 8503(4)(d) of the Regulations. ... This subsection applies to benefits that are provided or payable after 2007. 11.26 8503(24) & (25) – Associated Defined Benefit Provisions Subsection 8503(24) of the Regulations specifies when one DB provision is considered to be associated with another DB provision for the purpose of subsection 8503(23). ...

Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. ... Appendix A – Proof of non-residence in Canada The following examples of written documentation, to be kept on file, will generally be considered satisfactory to the Minister of National Revenue as certification that the person to whom the sale is made is not resident in Canada. ...

Include the following: salary and wages (including pay in lieu of termination notice); bonuses; vacation pay; tips and gratuities; honorariums; director's fees; management fees; executor's and administrator's fees received to administer an estate (as long as the administrator or executor does not act in this capacity in the regular course of business); director's fees paid to non-resident directors for services rendered in Canada (a non-resident director is not considered to be employed in Canada when he or she does not attend any meetings or perform any other functions in Canada); commissions, taxable allowances, the value of taxable benefits (including any GST/HST or other applicable taxes), and any other payments you paid to employees during the year. ... However, do not include in Box 26 – CPP/QPP pensionable earnings: Remuneration paid to the employee: before and during the month the employee turned 18; after the month the employee turned 70; during the months the employee was considered to be disabled under the Canada Pension Plan or Quebec Pension Plan; after an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election with parts A, B and C completed; before an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30 with parts A, B, and D completed. ...