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Archived CRA website
ARCHIVED - Deductions (Net income and Taxable income)
If you do not check the box, you will be considered to be the student for LLP purposes. ... Request for refund of CPP contributions Under the Canada Pension Plan Act all requests for a refund of CPP over-contributions must be made within four years after the end of the year for which the request is being made. ⬤: for deemed residents of Canada Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, you have to pay PPIP premiums if any of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2014: Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income ⬤ If you were considered a resident of Quebec on December 31, 2014, you have to pay PPIP premiums if one of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Current CRA website
2014-2015 Annual Report to Parliament on the Administration of the Privacy Act
The CRA continues to handle a large number of requests that are considered complex based on the number of pages. ... Other requests were considered complex because of the nature and sensitivity of the subject matter. ...
Current CRA website
2016-2107 Annual Report to Parliament on the administration of the Privacy Act
Other requests were considered complex because of the nature and sensitivity of the subject matter being processed. ... Once all input is considered, the revised tools will be implemented. Complaints, investigations, and Federal Court cases In 2016–2017, the CRA received 23 complaints under the Privacy Act and closed 23 complaints. ...
Current CRA website
After the death of an FHSA holder
The successor holder will be considered to have entered into a new qualifying arrangement unless the full balance of the FHSA is: directly transferred to the survivor's RRSPs or RRIFs by the end of the exempt period received by the survivor as a taxable withdrawal by the end of the exempt period Both of the following must also apply: The survivor did not make any contributions or transfers from their RRSPs to the FHSA after the deceased holder's death The survivor did not make any qualifying withdrawals from the FHSA after the deceased holder's death When the successor holder chooses to directly transfer the property to their RRSPs or RRIFs, they can fill out Form RC722, Transfer from an FHSA to an FHSA, RRSP or RRIF After the Death of the Holder, and provide it to their RRSP issuer or RRIF carrier to document the details of the transfer. ... Therefore, Cartier was not considered to be a qualifying individual and could not become a holder of the FHSA. ...
Current CRA website
GST/HST rebate for employees and partners
You are not considered to have paid the GST/HST. You received an unreasonable allowance. ... 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. ...
Current CRA website
Canadian registered charities carrying on activities outside Canada
However, this is the first time the charity has considered working in a war zone. ... Otherwise, any amounts the charity sends will be considered a gift to a non-qualified donee, which is not allowed under the Income Tax Act. ...
Current CRA website
Conventions
The nature and purpose of the formal meeting or assembly has to be considered in order to determine whether it is a convention or something else. ... The following factors may be considered in determining whether a formal meeting or assembly is not open to the general public: the nature of the meeting or assembly; who usually attends; and how it is publicized. ...
Current CRA website
New Housing Rebates and the HST
., the amount payable includes the HST payable and a credit for the GST/HST new housing rebate) for the unit, the rebate amount credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the HST is payable. 9. ... If the builder and the purchaser agree to use a stated price net of rebates for the unit, the rebate amounts credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the HST is payable. ...
Archived CRA website
ARCHIVED - General Guide for Non-Residents - 2015 - Deductions (Net income and Taxable income)
If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income⬤ If you were considered a resident of Quebec on December 31, 2015, you have to pay PPIP premiums if one of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...