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Current CRA website

Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta

If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ...
Current CRA website

Repayments for publicly traded corporations

This carry-forward executive remuneration amount will be considered in the executive compensation repayment amount calculation for claim periods 24 to 28. ...
Archived CRA website

ARCHIVED - Policyholders - Income from Life Insurance Policies

New No.16 has been revised to add that a life insurance policy (other than an annuity contract) that was last acquired before December 2, 1982, or that is an exempt policy, is not considered to be disposed of when the person whose life is insured under the policy dies. ...
Current CRA website

Exemption for Qualifying Occupancy

Related persons are not considered to deal with each other at arm’s length. ...
Archived CRA website

ARCHIVED - Registered Pension Plans - Employee's Contributions

The Minister of National Revenue, 89 DTC 423, 1989 CTC 2335, the following applies: a) For the 1989 and subsequent taxation years and with respect to both accrued interest and instalment interest charges paid in the year, such amounts are considered to be part of the pension contribution. ...
Current CRA website

Departmental Sustainable Development Strategy 2020 to 2023

The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision making. ...
Current CRA website

Value of Supply (GST 300-7)

In this case, the retailer is considered to have made a taxable supply of a service for consideration equal to the amount paid by the manufacturer. ...
Current CRA website

Child Care Services

In determining whether a particular program is child care, some factors that would be considered are the age of the participating children, the qualifications of the individuals operating the program, the extent that progress is measured and goal-orientation is involved, and the time devoted to the program. ...
Current CRA website

Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province

Step 2 – Determine if you are a qualifying NPO To be considered a qualifying NPO at any time in a fiscal year, you must be an NPO or prescribed government organization and your percentage of government funding for the fiscal year must be at least 40% of your total revenue. ...
Archived CRA website

ARCHIVED - Excise and GST/HST News - No. 89 (Summer 2013)

Products which are used by medical practitioners are not considered to be for use by a user of a prosthesis and would not fall under the zero-rating provision in section 26. ...

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