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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. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2014 : 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 - 2013 : 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 - 2011 : 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. ...
Archived CRA website

ARCHIVED - General Income Tax and Benefit Guide - 2011 : 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. ...
Old website (cra-arc.gc.ca)

Annual Report to parliament 2010-2011

The Agency has recorded, in the amounts payable to taxpayers or in reduction of the amounts receivable from taxpayers as applicable, the estimated amount of objections or appeals that are considered likely to be lost and that can be reasonably estimated. 10. ...

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