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Excluded work should only be considered after you have identified that eligible work has been performed. ...

The types of information requests to taxpayers, for audit purposes, include: Preliminary request for relevant books and records Additional request for information / additional audit query Response to a proposal letter In order to treat taxpayers fairly, the complexity of the request, as well as the availability of the information requested and/or extenuating circumstances, should be considered when setting the initial timeline. ...

Vaping excise stamps considered to be in the possession of a person include stamps: physically in the possession of the vaping product licensee or the vaping prescribed person that are not affixed to products affixed to products that have not yet been accounted for on the vaping product licensee’s monthly vaping duty and information return (Form B600) or the vaping prescribed person’s monthly vaping information return (Form B601). purchased and currently in transit from the authorized stamp provider Further information For all technical publications related to excise duties, go to Excise duties technical information. ...

The return is considered to be filed on time if the postmark date is on or before the due date of the return. ...

. ¶1.19 is added to clarify some of the factors considered when determining trustee independence. ...

An education savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a primarily government assisted plan (PGAP), but will not attract Canada disability savings grants (CDSGs) will be included in the taxable portion of RDSP withdrawals made to the beneficiary may not exceed, and will reduce the RDSP lifetime limit of $200,000 An education savings rollover cannot be made if the beneficiary meets one of the following: is not eligible for the disability tax credit (DTC) has died is over 59 years of age in the year of the contribution is not a resident of Canada An education savings rollover cannot be made if the RDSP holder has not provided their consent to the rollover. ...

Generally, if the surviving spouse or common-law partner was not participating in their own HBP but elects to continue making the repayments of the deceased individual, the surviving spouse or common-law partner would be considered a participant of an HBP and cannot make any withdrawals under the HBP until the HBP balance is completely repaid and all the other applicable HBP conditions are met. ...

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. ...

Paragraph 2 of subsection 203(7) of Regulation 183- May notify a taxpayer that an agreement must be filed and if it is not filed may allocate an amount to each taxpayer Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Team Leader, Audit Team Leader, Enforcement Subsection 204(15) of Regulation 183- May accept a late election to classify certain qualifying property Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Team Leader, Audit Team Leader, Enforcement Paragraph 302.1(3)(b) of Regulation 183- May form an opinion that an undue reduction in the total amount of tax payable was not a purpose or intended ancillary result of an agreement or an arrangement Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Subsection 302.1(5) of Regulation 183- On joint request, may determine an amount that is reasonable and permit an employer to deduct that amount and may approve the form of the request Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Paragraph 2 of 302.1(7) of Regulation 183- May form an opinion that an arrangement or an agreement can reasonably be linked to an agreement or an arrangement described in paragraph 1 Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Team Leader, Audit Team Leader, Enforcement Section 312 of Regulation 183- May agree to determine the amount of taxable income in a province Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Assistant Director, Scientific Research and Experimental Development Manager, Audit Manager, Scientific Research and Experimental Development Team Leader, Audit Team Leader, Enforcement Paragraph 2 of subsection 1101(6) of Regulation 183- May request that an allocation agreement be filed for a related group of corporations or, in the absence of such an agreement, determine the appropriate allocation Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Assistant Director, Scientific Research and Experimental Development Manager, Audit Manager, Scientific Research and Experimental Development Subsection 1101(15) of Regulation 183- Shall designate a non-profit organization or hospital research institute as an eligible research institute where specified conditions are met Headquarters Positions Director General, Income Tax Rulings Director, Income Tax Rulings Manager, Income Tax Rulings Subsection 1101(16) of Regulation 183- May authorize an alternate effective date of a designation Headquarters Positions Director General, Income Tax Rulings Director, Income Tax Rulings Manager, Income Tax Rulings Subsection 1101(17) of Regulation 183- May revoke a designation Headquarters Positions Director General, Income Tax Rulings Director, Income Tax Rulings Manager, Income Tax Rulings Subsection 1101(19) of Regulation 183- May authorize an alternate effective date of a revocation Headquarters Positions Director General, Income Tax Rulings Director, Income Tax Rulings Manager, Income Tax Rulings Subsection 13(1) of Regulation 318/97- May direct that a certification does not form part of the records and books of a financial institution Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Team Leader, Audit Team Leader, Enforcement Subsection 13(2) of Regulation 318/97- May direct a fund to cease certifying investments and order all or certain investments to be deemed as not eligible investments Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Subsection 13(3) of Regulation 318/97- May be satisfied that a fund will comply with the Minister's directions and may revoke the direction and order given under subsection 13(2) and may approve the extent to which investments may be considered to be eligible investments Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Footnotes Footnote 1 R.S.O. 2006, c. 9, Schedule D, s. 4. ...

The Claim Review Manual (CRM) does not discuss procedures for a joint review as they are considered part of the more general coordinated review. ...