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Approximately 3 million individual filers and 2 million corporate filers are considered SMEs. ...

In recent years the CRA has invested resources to ensure that risk assessment and management is considered in all decisions made by executives and managers. ...

Approximately 3 million individual filers and 2 million corporate filers are considered SMEs. ...

The best privacy governance structure for the CRA is still being considered, since there are other entities (such as the recently appointed Chief Risk Officer) where evident collaborative opportunities exist. ...

Full audit Increased political activities compliance actions As we build our political activities audit plan, we take the following factors into account: regional balance—charities from across Canada are considered; sector segment balance—charities from all four charitable purpose categories are considered—relief of poverty, advancement of education, advancement of religion, and certain other purposes beneficial to the community in a way the law regards as charitable; the severity of perceived non-compliance; previous non-compliance issues; and materiality—amount of resources involved. ...

In the case of youth, activities that develop emotional and moral maturity, the ability to effectively interact with others, teamwork, co‑operation, good citizenship, and leadership skills will also be considered to be educational in most cases, provided the necessary form (an appropriately structured teaching or learning component) is present. 24. ...

Raffle tickets Where the raffle is conducted separately, the cost of raffle tickets is not considered a gift (this is essentially a lottery), and the value of the various prizes that will be won is not taken into account in determining the amount of the advantage. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

This is generally considered to be an amendment to the specimen plan. ...

This lump sum payment is a permissible distribution when required by the Pension Benefits Standards Act, 1985 or similar law of a province. 07-10-10 Registered Plans Directorate publishes Actuarial Bulletin No.2 15-09-10 Sections 4.10 147.3(8) (Money purchase plan replaces DB plan) and 6.2 8303(7) (Deemed payment) of the technical manual are modified. 21-07-10 Process to change name/date of birth 02-07-10 The PDF version of the RPP technical manual is available and section 19.1 8515(1) (Designated plan) has been amended. 26-05-10 Changes to the ESP application form 19-05-10 The fillable version of form T2214 is available. 08-04-10 Question 28 of the "Frequently Asked Questions on RPPs"- Increase in the surplus threshold under the Income Tax Act from 10 per cent to 25 per cent 16-02-10 Question 17 of the of the "Frequently Asked Questions" on RDSPs (Why are RDSP contracts communicated to a financial institution as "pending" when an RDSP contract is considered registered at the time of signature?) ...