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Archived CRA website

ARCHIVED - 1996 General income tax guide for non-residents and deemed residents of Canada

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ... LINE 128- ALIMONY OR MAINTENANCE INCOME (for deemed residents and for non-residents electing under section 217 of the Income Tax Act) Enter the taxable alimony or maintenance payments you received or are considered to have received in 1996. ... NON-RESIDENTS ELECTING UNDER SECTION 217- Enter on line 128 alimony or maintenance payments you received or are considered to have received from Canadian sources only. ...
Old website (cra-arc.gc.ca)

Electronic Filers Manual for 2015 Income Tax Returns - Chapter 1

The following field has been added: Multiple tax years T1 Return record- free format fields Self-employed income from a T3 is not considered “working income” for the purpose of the WITB when the taxpayer is a member of a communal organization. ... In order for an election to be considered valid, it must be submitted by the due date established in the Act. ... Field 135 is considered to be NIL. The total self-employed income excluding losses is $5,000 (from Business A). ...
Current CRA website

1996 General income tax guide for non-residents and deemed residents of Canada

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ... LINE 128- ALIMONY OR MAINTENANCE INCOME (for deemed residents and for non-residents electing under section 217 of the Income Tax Act) Enter the taxable alimony or maintenance payments you received or are considered to have received in 1996. ... NON-RESIDENTS ELECTING UNDER SECTION 217- Enter on line 128 alimony or maintenance payments you received or are considered to have received from Canadian sources only. ...
Current CRA website

Info Source

Personal information may include: contact information (including street name, street number, city, province, territory, postal code, e-mail addresses, telephone, fax, cell phone numbers), date of birth, date of death, employee identification number, employee personnel information (including salary, wages, bonuses, director’s fees, hours worked, deductions, percentage of voting shares controlled, type or work/employment work arrangements, working relationship, control, ownership of tools and equipment, financial risks, subcontracting work), financial information (including financial institution information for direct deposit and other banking purposes),, biographical information, citizenship status, credit history, gender, medical information (including Date or periods of disability, whether employees are considered disabled under CPP or QPP), name, other identification numbers (including Business number (BN), Payroll account number, and representative ID), Signature, and Social Insurance Number (SIN). ... Generally, all means available within the applicable legislation should be exhausted before remission relief is considered such as an objection, appeal to the Tax Court of Canada (or the Federal Court) or a request under the taxpayer relief provisions of the Income Tax Act or the Excise Tax Act. ... Purpose: Personal information is collected for the purpose of resolving a complaint or problem, or ensuring a compliment or suggestions are considered by the CRA. ...
Old website (cra-arc.gc.ca)

Electronic Filers Manual for 2016 Income Tax Returns - Chapter 1

In order for an election to be considered valid, it must be submitted by the due date established in the Act. ... Field 135 is considered to be NIL. The total self-employed income excluding losses is $5,000 (from Business A). ...
Current CRA website

Electronic Filers Manual for 2016 Income Tax Returns

In order for an election to be considered valid, it must be submitted by the due date established in the Act. ... Field 135 is considered to be NIL. The total self-employed income excluding losses is $5,000 (from Business A). ...
Old website (cra-arc.gc.ca)

International Transfer Pricing: Advance Pricing

However, if you do so, remember that should double taxation occur on the transactions you wanted covered under the APA, the competent authorities' position on the issues previously considered under the APA request may remain the same. 72. ...
Old website (cra-arc.gc.ca)

Enforcement and Disclosures Programs Evaluation - Final Report

However, the existing processes and the operational framework are affecting the program in achieving its mission of deterring, detecting and correcting tax evasion and non-compliance in the criminal economy in a sustainable, strategic and coordinated fashion. 5.2.1 Detection and Case Selection Detection is only one element of a multifaceted approach to enforcement that should not be considered in isolation; it must be examined within the context of referral and caseload selection and within the context of a deterrence strategy. ...
Old website (cra-arc.gc.ca)

General Income Tax and Benefit Guide - 2015 - Federal tax and credits (Schedule 1)

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2010 : Federal tax credits (Schedule 1)

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

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