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Old website (cra-arc.gc.ca)

Appendix B: Report on Targets and Activities - Performance Report on Sustainable Development April 1, 2009 to March 31, 2010

They will be considered in the regular review cycle for the policies. ...
Old website (cra-arc.gc.ca)

Softwood Lumber - Program Evaluation Report

Changes to the RITS system will also be considered and examined. Given that the systems responsibility for RITS resides within the GST/HST Rulings Directorate, changes to this system can be made in a timely manner (i.e., within a week or two after changes are requested). ...
Old website (cra-arc.gc.ca)

Focussing on Small Business Priorities: Canada Revenue Agency Consultations on Cutting Red Tape

The consultation sessions were each two hours long and consisted of a series of targeted and open questions to collect specific feedback that could be considered by the CRA in refining its burden reduction action plans. ...
Old website (cra-arc.gc.ca)

Registered Plans Directorate technical manual

This approval will be considered on a case-by-case basis. A member can name several beneficiaries for the guarantee portion of the member's benefit, but the beneficiaries can’t name other beneficiaries. ...
Old website (cra-arc.gc.ca)

NOTICE297 - HST Rate Increases for New Brunswick and Newfoundland and Labrador – Questions and Answers on General Transitional Rules for Personal Property and Services

You are considered to have made the supply, received the consideration for the supply and collected any tax payable in respect of the supply at the time you remove the consideration from a vending machine. ...
Old website (cra-arc.gc.ca)

RC2 – The Business Number and Your Canada Revenue Agency Program Accounts

Example 1 You started your business in January 2014 and made the following taxable supplies throughout that year: First quarter (January to March) $2,000 Second quarter (April to June) $10,000 Third quarter (July to September) $12,000 Fourth quarter (October to December) $5,000 Total $29,000 Because you did not exceed the $30,000 limit in the four consecutive calendar quarters or any calendar quarter, you are considered a small supplier throughout 2014, the first quarter of 2015, and the month of April 2015. ...
Old website (cra-arc.gc.ca)

Guide T5007 – Return of Benefits - 2016

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...
Old website (cra-arc.gc.ca)

General Income Tax and Benefit Guide - 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. ...
Archived CRA website

ARCHIVED - 5013-g-17 - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2001

You also can be considered to be markedly restricted if it takes you an extremely long time to do any of the above. ...
Archived CRA website

ARCHIVED - 5013-g-13 - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2001

In some cases, amounts you receive may not be considered pension income, and you may have to report them elsewhere on your return. ...

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