Search - considered

In limited circumstances, a recreational unit may be considered a residential unit. ... Whether a particular recreational unit has the same permanent residential characteristics as a house – such that it is considered to be a residential unit, is affixed to the land in a permanent manner and is used as a place of residence – is determined on a case-by-case basis. ...

. ⬤ Line 31205 – Provincial parental insurance plan (PPIP) premiums paid If you were considered a resident of Quebec on December 31, 2020, and worked in Quebec during the year, claim, in dollars and cents, the total of the amounts shown in box 55 of your T4 slips. ... Instead, claim this amount as an overpayment on your provincial income tax return for Quebec. ⬤ Line 31210 – PPIP premiums payable on employment income If you were considered a resident of Quebec on December 31, 2020, claim, in dollars and cents, the amount from line 19 of Schedule 10 if the following two conditions apply: Your employment income (including employment income from outside Canada) is $2,000 or more One of your T4 slips has a province of employment other than Quebec in box 10 The maximum amount you can claim is $387.79. ...

Wages and remuneration for employees and contractors working remotely will be considered eligible Ontario labour expenditures (assuming all other requirements are met) so long as the individuals are reporting to and under the direction of the OIDMTC applicant and the activities are undertaken in Ontario. ...

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. ...

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. ...

Audit yield is, therefore, considered a subset of the broader fiscal impact measure since it removes the non-cash portions calculated as part of fiscal impact. ... Appendix B: Glossary Glossary Term Definition Audit Information Management System (AIMS) A case management system used by audit programs, which contains historical audit information; files were no longer created and managed in this system with the introduction of INTEGRAS audit yield The additional tax liabilities identified and collected through audit activities collectible Amounts raised by an audit that have the potential to be collected; while amounts outstanding are collectible, it should not be assumed that they will all be collected Corporation Tax Processing System (CORTAX) The Corporation Tax Processing System captures, assesses, and reassesses the Corporation Income Tax Return (T2) debit reassessment The amount that is collectible after removing non-cash items from the reported fiscal impact such as future assessable taxes downstream Processes, activities, or functions that occur later in a sequence or series; any process occurring after another is considered downstream fiscal impact A publically reported measure composed of tax assessed, tax refunds reduced, interest and penalties, and present value of future federal tax assessable arising from compliance actions; it does not account for the impact of appeals reversals and uncollected amounts future taxes Audit adjustments with a future year implication, such as the decrease of credits available to claim in the future Integrated Audit Management System (INTEGRAS) A recently introduced audit case management system that replaced AIMS reversal Amounts that are either fully or partially allowed; it includes both the objections to the Appeals Branch and the disputes to the tax courts tax recovered Any payment made to completely or partially offset a debt, including applying available credits and refunds; it includes both voluntary payment by the taxpayer and interventions that lead to debt collection write-off An accounting action that removes uncollectible debts to the Crown from the accounts receivable records; it does not release the debtor from their obligation to pay, and does not affect the Crown’s right to collect the debt in the future (section 25 FAA) Footnotes Footnote 1 OECD, 2004. ...

This would ensure that design choices are carefully considered before systems are built, rather than afterwards. ... Initially, reporting functions for the Globus system employed the Cognos™ suite of tools, which were considered industry-leading, yet complex applications. ...

This was supported by interviews with NF/NR staff, the majority of who agreed that non-filer inventory is the main workload of the NF/NR units and that GST/HST is considered to be of secondary importance. ... While the ETA deems businesses required to be registered as “registrants” for the purpose of collecting and remitting GST/HST they are not considered to be registered. ...

As was recommended last year, possible automation of the process still needs to be considered. ... The remaining 13 action plans (11%) related to 3 previous audits were not considered complete and have been brought to senior management's attention. ...

Some change requests are considered complex and will take longer to process. ...