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Old website (cra-arc.gc.ca)

The 2014 RPP Practitioners’ Forum – Summary Report

None of them are considered high risk. No further action is taken until the plan’s next full review. ... None of them are considered high risk. We send acknowledgment letters for the submissions. ... Some attendees also considered IPPs and plans where new past service is being added to be a priority. ...
Old website (cra-arc.gc.ca)

Liability for Tax

Information on when supplies are considered to be made in a participating province is available in paragraphs 73 to 80. ... Furthermore, where, upon payment or forgiveness of the debt or performance of the obligation, the property, or interest in it, is restored to the original owner such transfer is also not considered to be a supply. ... An insurer who makes a supply of property that has been transferred to the insurer in the course of settling an insurance claim is considered, except where the supply is an exempt supply, to have made, at that time, a supply in the course of commercial activities. ...
Old website (cra-arc.gc.ca)

SR&ED Investment Tax Credit Policy

The extent that they are restricted is discussed further in section 5.1. exempt income No amount shall be considered a claimant's ITC in respect of an SR&ED expenditure made in the course of earning income if any of the claimant's income is exempt from tax. ITC not meeting the filing requirement No amount shall be considered a claimant's ITC in respect of an SR&ED expenditure if the claimant does not file the prescribed form containing the prescribed information in respect of the amount on or before the day that is one year after the claimant's filing-due date for the tax year. ... Corporations deemed not to be associated As a result of the group of persons definition, CCPCs may be considered to be associated when the same group of otherwise unconnected investors, such as venture capital investors, have invested in each of them. ...
Old website (cra-arc.gc.ca)

Financial Claim Review Manual – Review Procedures for Financial Reviewers

The following are factors for consideration when determining materiality: Claim size – An amount that is considered material for one claimant may not be considered material for another. For example, a $20,000 expenditure, representing 20% of a $100,000 claim, may be material whereas the same amount is not considered material when the claim is $10,000,000 (.2% of the claim). ...
Old website (cra-arc.gc.ca)

Financial Claim Review Manual – Review Procedures for Financial Reviewers

A briefcase is not considered an approved container when left on claimant premises. ... Note: Tax intermediaries are not considered independent external sources. 2.20 Penalties The Act provides for a number of penalties that may be applied to claimants or, in some cases, to tax preparers. ... It also identifies the circumstances under which such a penalty should be considered. ...
Old website (cra-arc.gc.ca)

Medical Expenses 2016

To view the list of professionals who are considered to be medical practitioners, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... – A nursing home is generally considered to be a facility that gives full-time care. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2014 : Total income

This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... Note If you are a specified employee and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2013 : Total income

This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... Note If you are a specified employee, and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...
Archived CRA website

ARCHIVED - 5013-G - General Guide for Non-Residents - 2010 : Total income

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ... You may be able to jointly elect with your spouse or common-law partner to split your RRSP annuity payments that you reported on line 129, if you meet all of the following conditions: you were 65 years of age or older on December 31, 2010, or you received the payments because of the death of your spouse or common-law partner; you were both considered residents of Canada on December 31, 2010 (or were considered residents of Canada on the date of death); and you and your spouse or common-law partner were not, because of a breakdown in your marriage or common-law relationship, living separate and apart from each other at the end of the year, and for a period of 90 days commencing in the year. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2012 : Total income

This deemed dividend is subject to the tax on split income and is considered to be an other than eligible dividend for the purposes of the dividend tax credit. ... Note Under proposed changes, if you are a specified employee, and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...

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