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Current CRA website

Individual Tax Statistics by Area (ITSA) - 2015 Edition (2013 tax year)

Tax status classification A return is considered taxable if there was at least $2 of tax payable. ...
Archived CRA website

ARCHIVED - Cash method inventory adjustments

A partnership is considered to have made an election to use the elective method if each partner of the partnership files an income tax return for a particular transition year with a clear statement to the effect that the elective method has been chosen. 12. ...
Current CRA website

Accelerated investment incentive

They are considered NEP. In addition, new rules may apply for certain property constructed over multiple tax years and transferred between non-arm's length parties before it is put in use. ...
Current CRA website

Salary overpayments

In these situations, the amount paid is not considered salary to the employee at the time of payment. ...
Current CRA website

Future-oriented Statement of Operations

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA’s gross revenues. ...
Current CRA website

Summary of the Corporate Business Plan 2017-2018 to 2019-2020

As part of this engagement process, the CRA is collecting feedback from both charities and the public, which will be considered in the development of new guidance, or educational resources, for charities on the rules governing political activities. ...
Current CRA website

Charitable purposes and activities that benefit youth

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. 23. ...
Archived CRA website

ARCHIVED - Returns of Deceased Persons as "Another Person"

Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...
Current CRA website

CRA Response to the 2018 Systemic Examination Report: Fair Warning

Should the taxpayer be unable to pay the debt in full, payment arrangements may be considered. ...
Current CRA website

Becoming and Ceasing to Be a Registrant (GST 400-3-1)

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

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