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The key points of CRA’s policy are: cell phone contact and email with the claimant are not considered secure and must be avoided when dealing with technical issues or other protected information. ... According to the Access to Information and Privacy Directorate, the informal method is considered to be the preferred method of access for claimants to their tax file, and a response should be provided if possible. ...

For example, a holding company may be considered a financial institution under paragraph 149(1)(b) if it earns financial revenues such as dividends from an unrelated corporation for the previous taxation year to the extent that it meets the thresholds mentioned above. ... For the purpose of this de minimis test, penalties levied by a vendor for late payment of an account receivable generated in the normal course of the vendor's business would not be considered to be a fee for the provision of credit. ...

Line 128- Alimony or maintenance income Enter on line 128 the taxable alimony or maintenance payments you received or are considered to have received in 1995. ... If only one of the surviving spouses receives the death benefit, that spouse is considered the sole surviving spouse. ...

For example, a request made in 2012 must relate to the 2002 or a later tax year to be considered. ...

For example, a request made in 2013 must relate to the 2003 or a later tax year to be considered. ...

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. ...

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. ...

(iv) 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. ...

You are not considered to have paid the GST/HST. You received an unreasonable allowance You may be eligible to claim the GST/HST rebate. ... You are considered to have paid the GST/HST. This rule also applies when your employer or partnership pays you an allowance relating to motor vehicles, musical instruments, or aircraft. ...

Do not include the amount of any transitional tax adjustments that you are considered to have collected on certain sales of housing. ... Line 1201 – Transitional tax adjustment Enter on line 1201 the total amount of all transitional tax adjustments that you are considered to have collected during the reporting period. ...