Search - considered
Results 241 - 250 of 29107 for considered
Technical Interpretation - Internal
28 January 2021 Internal T.I. 2019-0817641I7 - Acquisition of rights to pension surplus
Would the Surplus Amount be considered Class 14.1 property if paid after the repeal of the ECP rules? ... The deduction of a reserve under paragraph 18(1)(e) was considered in Industries Perron Inc. v. ... Issue 2: Would the Surplus Amount be considered Class 14.1 property if paid after the repeal of the ECP rules? ...
Technical Interpretation - Internal
10 July 2020 Internal T.I. 2020-0850281I7 - Formula-based incentive plan
Rulings on Formula-Based Appreciation Plans will no Longer be Considered (footnote 2) ITRD will no longer consider any ruling requests pertaining to whether any given formula-based appreciation plan is a SDA, unless: i) the plan is of a type described in ATR-45 – “Share Appreciation Rights Plan” (discussed later in this memorandum); or ii) the ruling request pertains to whether one of the enumerated exceptions listed in the definition of SDA apply to the plan. ... It also includes a “purpose” test that would be satisfied if it can be reasonably considered that one of the main purposes for the existence or creation of the right to receive a deferred amount under the plan or arrangement is tax deferral in respect of salary or wages attributable to past services. ... The CRA's longstanding position remains that a unit issued under a SAR plan with the above characteristics will generally not be considered to be a SDA. ...
Technical Interpretation - Internal
18 February 2003 Internal T.I. 2002-0177447 - Non-resident Health and Welfare Trust
Position: 1- No. 2- No. 3- It will depend on the plan under review. 4- Dealt verbally. 5- Not considered. 6- Yes. ... QUESTIONS 2 & 3: CAN THE ARRANGEMENT UNDER REVIEW BE CONSIDERED AS AN EMPLOYEE BENEFIT PLAN? ... In light of the answers given above, we have not considered the application of section 245 of the Act. ...
Old website (cra-arc.gc.ca)
GST/HST information for suppliers of publications
A supply of a good is considered to be made in Canada if it is delivered or made available to the customer in Canada. ... Example ABC Video Company sends a videotape to a Canadian customer in a situation where the videotape is considered to be delivered outside Canada. ... In such a case, your association may be considered to be supplying a publication or a subscription to a publication, rather than a membership. ...
Current CRA website
GST/HST information for suppliers of publications
A supply of a good is considered to be made in Canada if it is delivered or made available to the customer in Canada. ... See example ABC Video Company sends a videotape to a Canadian customer in a situation where the videotape is considered to be delivered outside Canada. ... In such a case, your association may be considered to be supplying a publication or a subscription to a publication, rather than a membership. ...
Current CRA website
Employers’ Guide – Payroll Deductions and Remittances
Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered “attached to an establishment of the employer”. ... Your employee is considered to be disabled under the CPP An employee who is considered to be disabled under the CPP does not have to contribute to the CPP. ... Note If the employee is no longer considered disabled under the CPP, start deducting CPP contributions on the first pay dated in the month after the employee is no longer considered disabled. ...
Old website (cra-arc.gc.ca)
Employers' Guide – Payroll Deductions and Remittances
Your employee is considered to be disabled under the CPP An employee who is considered to be disabled under the CPP does not have to contribute to the CPP. ... Note If the employee is no longer considered disabled under the CPP, start deducting CPP contributions on the first pay dated in the month after the employee is no longer considered disabled. ... Remittances are considered to have been made on the day they are received by the CRA. ...
Scraped CRA Website
Employers' Guide – Payroll Deductions and Remittances
Your employee is considered to be disabled under the CPP An employee who is considered to be disabled under the CPP does not have to contribute to the CPP. ... Note If the employee is no longer considered disabled under the CPP, start deducting CPP contributions on the first pay dated in the month after the employee is no longer considered disabled. ... Remittances are considered to have been made on the day they are received by the CRA. ...
Old website (cra-arc.gc.ca)
Employers' Guide – Payroll Deductions and Remittances
Your employee is considered to be disabled under the CPP An employee who is considered to be disabled under the CPP does not have to contribute to the CPP. ... Note If the employee is no longer considered disabled under the CPP, start deducting CPP contributions on the first pay dated in the month after the employee is no longer considered disabled. ... Remittances are considered to have been made on the day they are received by the CRA. ...
Current CRA website
Contributions to savings and pension plans
It is not considered a taxable benefit provided by the employer because these contributions are made by your employee. ... You must withhold the following deductions: Non-cash and near-cash: Option 1 Withhold: Income tax CPP EI (do not withhold) Remit: GST/HST in certain situations What is a considered a non-cash benefit The administration fees that you pay directly for your employee are considered non-cash benefits. ... Cash: Option 2 Withhold: Income tax, do not withhold if it is for a RRSP or FHSA and all conditions are met CPP EI Do not remit: GST/HST (do not remit) What is considered a cash benefit The contributions you make are generally considered cash benefits. ...