Search - considered

The research also produced information pertinent to the impact of the new Web design on CRA Web site visitors overall, because assessment of navigation of the site considered not only accessibility factors but other design factors as well. ...

Reasons for Not Registering with My Business Account When specifically prompted to explain why their business had not registered to use MyBA, three key barriers were identified: Some participants were simply not aware that the service even existed; Some participants did not see the value in registering (these individuals did not see the incremental value that MyBA can offer over and above what they are already doing online through their financial institutions, a process with which they are quite pleased and one that is part of their regular business processes); and A few were discouraged from registering because they were turned off by a registration process considered onerous. ...

Ensuring that business perspectives and realities are considered and documented in developing CRA policy changes. ...

However, specialized swimwear like wetsuits, is considered to be designed exclusively for sports or recreational activities and therefore, does not qualify for the rebate. ...

When a member's LRBs are provided by purchasing an annuity, paragraph 147.4(1)(g) of the Act specifies that these amounts are not considered to be paid from the registered pension plan for purposes of the registration rules. ...

Such a distribution would be considered to be a taxable benefit and could not be transferred on a tax-free basis. ...

Update After the conference call, the RPD can now confirm that in-kind transfers of property from an RRSP to an IPP are not considered swap or RRSP strip transactions. ...

Conditions applicable to the approval of the Minister Where we receive an amendment that upgrades benefits on plan windup that would be considered stand-alone ancillary benefits, we require the following information from the administrator, in order to approve the stand-alone ancillary benefits under subsection 8501(7) of the Regulations, as well as to calculate the prescribed amount under subsection 8517(3.1), for the purpose of a transfer under subsection 147.3(4) of the Act: Member’s name Member’s date of birth Date of first transfer Commuted value previously transferred (including excess contributions transferred) 8517 – Prescribed amount as at date of first transfer Unused prescribed amount from the first transfer Commuted value of new LRBs and their associated ancillary benefits and/or commuted value of new stand-alone ancillary benefits provided with respect to the previously commuted amount. ...

Actuarial liabilities based on the solvency funding requirements of the PBSA or provincial PBAs are considered reasonable. ...

Amounts remitted or paid electronically are considered to have been remitted or paid on the date indicated by the client's financial institution as the value date (i.e., the value date code BPS12 indicated in the electronic payment advice transmitted to the CCRA by the client's financial institution and then subsequently acknowledged by the CCRA). ...