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It should be noted, however, that for a process to be considered ‘good practice,’ it does not need to be at the forefront or vanguard of technological and other developments. ... At 13.6%, Canada’s year-end tax debt as a percentage of total net revenue is relatively low compared to the OECD average (31.1%), but may be considered high when compared to those of other leading tax administrations such as the United States and United Kingdom. ...

Refundable tax credits, deductions, or exemptions provided by the federal, provincial, territorial, or First Nations governments are considered tax concessions when they provide tax relief to taxpayers and relate to the types of taxes that are a revenue source administered by the CRA. ... Relevant factors such as new administered activities, legislative changes, and economic factors may also be considered. ...

This group comprises positions that are considered a part of the organization's management team and, as such, are accountable for exercising managerial authority to accomplish the objectives of the organization, responsible for managing human resources, communicating, and promoting the corporate values and culture of the CRA, and for leading and managing change within the organization. ... Other requests were considered complex because of the nature and sensitivity of the subject matter. ...

This package includes the tax-free (first home) savings account annual information return and is considered a request to file an election to register the contract as a tax-free (first home) savings account under the social insurance number or temporary tax number of the holder. ... When the election has been accepted, the tax-free (first home) savings account is considered registered. ...

Refundable tax credits, deductions, or exemptions provided by the federal, provincial, territorial, or First Nations governments are considered tax concessions when they provide tax relief to taxpayers and relate to the types of taxes that are a revenue source administered by the CRA. ... Relevant factors such as new administered activities, legislative changes, and economic factors may also be considered. ...

For more information, read Line 75 – Employment and Income Assistance (EIA) received. 2023 is the first year we considered you to have a spouse or common-law partner If so, one of you can claim an education property tax credit for your residence before you became spouses or common-law partners as well as for your common residence after you became spouses or common-law partners. ... Eligible educator You are considered an eligible educator if you were employed at any time during the 2023 tax year and both of the following conditions are met: you were a teacher at an elementary or secondary school, or an early childhood educator at a regulated child care facility you held a teaching certificate, license, permit or diploma, or a certificate or diploma in early childhood education, which was valid and recognized in the province or territory in which you were employed Eligible supplies expense An eligible supplies expense is an amount that you paid in 2023 for teaching supplies used in Manitoba that meet all of the following conditions: you bought the teaching supplies for teaching or facilitating students' learning the teaching supplies were directly consumed or used in an elementary or secondary school or in a regulated child care facility in performing your employment you were not entitled to a reimbursement, allowance, or any other form of assistance for the expense (unless the amount is included in the calculation of your income of any tax year and is not deductible in the calculation of your taxable income) the eligible teaching supplies expense was not deducted from any person's income for any year or included in calculating a deduction from any person's tax payable for any year Teaching supplies are consumable supplies and prescribed durable goods. ...

Requirements 6.1 Authorization 6.1.1 All CRA travel must be pre-approved as per the requirements of the Directive on Pre-approval of Travel, Hospitality, Conferences and Events. 6.1.2 All travel is approved in accordance with the Delegation of Spending and Financial Authorities Matrix for Agency Activities. 6.1.3 Sustainable travel options should be considered during the pre-authorization of travel arrangements. 6.1.4 Travellers will not be paid for travel expenses related to travel for personal reasons. 6.2 Travel advances 6.2.1 A provision of an advance is provided to cover travel expenses where government approved services or products are not prepaid or when an employee on CRA business travel chooses not to use a Designated Travel Card (DTC). 6.2.2 Employees will be provided with a travel advance only if all overdue advances have been accounted for. 6.2.3 Contractors are not entitled to travel advances. 6.3 Workplace change 6.3.1 When there is a permanent workplace change such as displacement resulting from a staffing action, the employee is not entitled to travel expenses between the residence and the new workplace. 6.3.2 When an employee is asked to report from a permanent workplace to a temporary workplace for a period of less than 30 consecutive calendar days, the requirements of this directive shall apply. 6.3.3 When an employee is assigned from a permanent workplace to a temporary workplace for a period of 30 consecutive calendar days or more, the CRA is to notify the employee in writing in advance of the temporary workplace change. ... Emergencies, illnesses and injuries while travelling 6.20.2 An employee shall be reimbursed the necessary expenses incurred as a result of illness or accident occurring while travelling that are additional to those which might have been incurred had the employee not been absent from their residence, and which were not otherwise payable to the employee under an insurance policy, the Government Employees Compensation Act (GECA), or other authority. 6.20.3 Members of the Board are considered "employees" under the GECA and the Aeronautics Act and are therefore eligible to employment injury benefits, in the event of injury or death while attending or traveling on Board business. 6.21 Process for handling grievances 6.21.1 In cases of alleged misinterpretation or misapplication arising out of this directive, employees may grieve by filing a grievance in accordance with Procedures for handling grievances. 7. ...

If you are living outside Canada but are considered a Canadian resident for tax purposes and have a Canadian mailing address, we strongly encourage you to file your return online. ... When you sell (or are considered to have sold) your principal residence, you may be eligible to claim the principal residence exemption. ...

Where the repairs would have been made anyway, but a sale was negotiated during the course of the repairs or after their completion, the expense is considered current. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Property that formerly would have been eligible capital property is now considered depreciable property under capital cost allowance class 14.1. ...

This arrangement is considered a qualifying transfer, but only if the arrangement is irreversible. ... A past service event can result in a PSPA of zero if an increase is considered to be an excluded benefit. ... This is because periods of leave, reduced services or disability may not be considered pensionable service for connected persons. ...