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Current CRA website
EDM4-1-1 Producers and packagers of wine
In determining whether a wine is eligible for the exemption, the origin of ingredients added to the wine after fermentation is not generally considered. ...
Current CRA website
New Country, New Taxes: Info for Newcomers and International Students
So you're considered a resident of Canada for tax purposes if you’ve established residential ties with Canada. ...
Current CRA website
Directive on Hospitality, Conference and Event Expenditures
Roles and responsibilities 7.1 Board of Management 7.1.1 Reviews and approves the Directive on HCEE. 7.2 Commissioner 7.2.1 Ensures processes are in place to provide appropriate oversight for hospitality, conference and event expenditures. 7.2.2 Pre-approves requests for hospitality and event expenditures in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes and requests where the cost of hospitality exceeds the standard cost per person but is less than the maximum cost per person set out in Appendix D – Hospitality Cost Limits per Person. 7.2.3 Reviews and recommends requests for hospitality and event expenditures to the Minister for pre-approval in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes, or when the Minister’s pre-approval is required in accordance with Appendix C – Exceptional Hospitality Components and Appendix D – Hospitality Cost Limits per Person. 7.2.4 Determines whether a large information-sharing or learning session is a conference or a training activity, when the determination has not been made by the government-wide functional community lead. 7.3 Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch 7.3.1 Approves the CRA's annual hospitality and conference budgets, as well as any in-year adjustments. 7.3.2 Ensures the requirements for hospitality, conference and event expenditures in this directive are clearly communicated to CRA employees and to any other individuals required to follow this directive. 7.3.3 Establishes processes, procedures and internal controls over financial management to ensure that: 7.3.3.1 decisions to offer hospitality are carefully considered and necessary based on courtesy, diplomacy or protocol, or to facilitate the achievement of the CRA’s objectives and priorities 7.3.3.2 hospitality, conference or event expenditures are pre-approved in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes 7.3.3.3 with the exception of the Minister, an appropriate alternative pre-approval authority is obtained when the delegated manager with expenditure initiation authority, who would normally pre-approve the expenditure, is also a recipient of the hospitality 7.3.4 Pre-approves hospitality: 7.3.4.1 when a senior Agency manager who would normally approve the expenditure is a recipient of the hospitality offered, in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes. 7.3.4.2 up to the Commissioner’s expenditure initiation authority limit specified in the DSFA Matrix and Notes when the Commissioner is in attendance at an activity where hospitality is provided and would normally pre-approve the expenditure. 7.3.5 Reviews and recommends requests for Minister or Commissioner pre-approval, in accordance with the expenditure initiation authority limits as specified in the DSFA Matrix and Notes. 7.3.6 When Minister pre-approval is required for an event hosted by the CRA, ensures the Minister is provided with the total estimated federal government cost for all participating departments and agencies, including the total estimated travel costs. 7.3.7 Ensures the purchase of private club memberships is prohibited unless expressly permitted under legislation, regulations, orders-in-council, or other applicable CRA CPIs, or unless Minister pre-approval is granted under section 7.3.7.1. 7.3.7.1 Seeks Minister pre-approval for private club memberships in situations not covered under legislation, regulations, orders-in-council, or other applicable CRA CPIs. 7.3.8 Approves the annual report on hospitality and conference expenditures for publication on the Open Government website, including the main variances from the previous fiscal year's actual expenditures. ...
Current CRA website
Payroll Deductions Tables - EI, and income tax deductions - Quebec
If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...
Current CRA website
Index of guidance products and policies
Volunteerism (CPS-025) Charitable purposes and activities Sets out the parameters for when promoting volunteerism in the community-at-large can be considered a charitable purpose. ...
Current CRA website
Nunavut tax information for 2024
You are considered a single parent if, at any time in 2024, you met all of the following conditions: You are not married or living in a common‑law partnership, or you are married or in a common‑law partnership but you are living apart due to a breakdown in the marriage or partnership You have custody of a child, for at least 50% of the time, who is under 18 years of age, or who is 18 years of age or older and is dependent on you due to a mental or physical impairment Political contribution tax credit You can claim this credit if, in 2024, you contributed to a candidate seeking election to the Nunavut Legislative Assembly. ...
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
Provincial and territorial research and development (R&D) tax credits
Eligible work and expenditures: Ontario rules mirror federal SR&ED rules regarding the definition of SR&ED and qualified expenditures other than an expenditure that may reasonably be considered to fund the payment of salary or wages to an employee of the eligible research institute who is connected to the corporation making the expenditure or a prescribed type expenditure. ...
Current CRA website
Tax treatment of mutual funds
This is usually a capital gain because your mutual fund investment is usually considered capital property for tax purposes. ...
Current CRA website
Newcomers to Canada and the CRA
If you applied to extend your permit before your existing permit expired, but have not yet received a decision from IRCC, you are considered to have maintained status and are eligible to receive CCB until a decision has been made. ...