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Current CRA website

Canadian registered charities carrying on activities outside Canada

However, this is the first time the charity has considered working in a war zone. ... Otherwise, any amounts the charity sends will be considered a gift to a non-qualified donee, which is not allowed under the Income Tax Act. ...
Current CRA website

Procedures on Travel

The delegated manager must give consideration to the traveller’s circumstances, time constraints, personal safety, equipment to be carried and weather conditions. 5.7.3 Transportation expenditures related to having meals at a restaurant are not a reimbursable expenditure or allowance, as it is considered a personal expense. 5.7.4 Transportation: Air travel 5.7.4.1 Travellers must research and reserve flights with the Government Travel Service (GTS) through the Shared Travel Services (STS) portal as outlined in Business travel by plane on KnowHow. ... In these situations the CRA, not the traveller, is considered to be inconvenienced. ...
Current CRA website

Directive on Travel

An approved alternate designated workplace, if assigned in a WAA, would be considered an employee’s workplace for the purposes of this directive. 6.2.5 Expenditures resulting from misinterpretations or mistakes are not a basis for reimbursement. ... If an employee dies while travelling on CRA business, the CRA will authorize the reimbursement of actual and reasonable expenditures that are additional to those that might have been incurred had the death occurred in the HQ area. 6.21.3 Members of the Board are considered employees under the GECA and the Aeronautics Act and are therefore eligible to employment injury benefits, in the event of injury or death while travelling on Board business. 6.21.4 Actual and reasonable travel expenditures may be reimbursed if an employee's condition requires the presence of the next of kin or a representative of the family (in the opinion of the attending physician), as if that person was a CRA employee. 7. ...
Current CRA website

Individual Income Tax Return Statistics (2022 tax year)

In addition, certain expenses incurred in Canada for a surrogate or donor are considered medical expenses of the individual (item 84). Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Source of income classification Age and gender classification Provincial or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. ...
Current CRA website

Evaluation Study - Canada Revenue Agency’s Administration of the Tax-Free Savings Account

Communication Consultation and communication occurred during the TFSA design and implementation phase and, for the most part, was considered successful by both CRA stakeholders and the financial institutions interviewed. ... Of the resolved notices of objection, 39% confirmed CRA’s decision and 37% were considered invalid Footnote 33. ...
Current CRA website

Internal Audit of the Management of Discipline

The framework data includes: employee group, and level, region; type and details of misconduct; corrective measures taken; relevant factors considered (mitigating/aggravating); timeliness and delays of discipline process; consultation requirements undertaken; and associated Internal Investigations. 4.2 Performance measures and reporting Performance reporting should include data that is meaningful, complete and accurate to support informed decision-making by management at all levels. ... Eleven of the 34 files that involved multiple misconducts were not included in this test as they could be considered as more complex investigations. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents – 2013: Deductions (Net income and Taxable income)

If you do not tick the box, you will be considered to be the student for LLP purposes. ... ⬤Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2013, you have to pay PPIP premiums if either of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 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. ... Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income⬤ If you were considered a resident of Quebec on December 31, 2015, you have to pay PPIP premiums if one of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website

ARCHIVED - Deductions (Net income and Taxable income)

If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2012, you have to pay PPIP premiums if either of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...
Archived CRA website

ARCHIVED - Deductions (Net income and Taxable income)

If you do not tick the box, you will be considered to be the student for LLP purposes. ... Line 223- Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income If you were considered a resident of Quebec on December 31, 2011, you have to pay PPIP premiums if either of the following conditions applies: your net self-employment income on lines 135 to 143 of your return is $2,000 or more; or the total of your employment income (including employment income from outside Canada) and your net self-employment income is $2,000 or more. ...

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