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A charity or public institution will be considered to be a small supplier: in its first fiscal year; in its second fiscal year if its gross revenue for its first fiscal year was $250,000 or less; or if it has been in existence for more than two years, its gross revenue in either of its previous two fiscal years was $250,000 or less. 9. ...

After registration ceases, any property is considered to be for non-commercial use. ...

When an extension is granted, the objection is considered to have been filed on the day the CRA mailed its decision notice. ...

If your financial statements are not included, your return is considered incomplete. ...

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. ...

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. ...