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T5008 Guide ‑ Return of Securities Transactions 2016
Deemed disposition- This term is used when you are considered to have disposed of property, even though a transaction did not take place. ... Consequently, a deemed disposition is not considered for the purposes of Income Tax Regulation 230 and a T5008 slip is not required. ... 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)
T4127 - Payroll Deductions Formulas for Computer Programs - 103rd Edition Effective January 1, 2016
Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...
Old website (cra-arc.gc.ca)
Returnable Containers
The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consequence of the exemption is that the supply is not considered to be part of a commercial activity and the supplier, while not having to collect tax on the supply, is not eligible to claim any related ITCs. ... If bottle depots in the province pay a refund of $0.05 per container, but retailers pay $0.10 per container, the refund for all such containers in that province would be considered to be $0.10 for the purposes of section 226. ...
Old website (cra-arc.gc.ca)
Pension Adjustment Guide
The formula is: (earnings received ÷ months worked) × 12 months = annualized earnings Benefit earned The benefit earned is the portion of a member's pension that is considered to have accrued during the year. ... For 1995 and later years, a union, its locals, and branches are considered a single employer. ... This applies if bonuses or back pay are considered pensionable earnings according to the plan. ...
Archived CRA website
ARCHIVED - Payroll Deductions Formulas for Computer Programs - 98th Edition Effective January 1, 2014
Note If Y is not used, any over deduction of tax will be considered when the individual files his or her income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...
Old website (cra-arc.gc.ca)
Payroll Deductions Formulas for Computer Programs - 98th Edition Effective January 1, 2015
Note If Y is not used, any over deduction of tax will be considered when the individual files their income tax and benefit return. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...
Archived CRA website
ARCHIVED - Losses - Their Deductibility in the Loss Year or in Other Years
The current version of IT-322, Farm Losses, mentions factors that should be considered for purposes of determining whether section 31 would apply in a particular case. 4. ... The significance of this rule becomes apparent when considered in light of the limitation rule contained in subparagraph 111(1.1)(a)(i) (i.e., that net capital losses can only be deducted to the extent of the net taxable portion of capital gains for the year of loss application-see 20 above), which applies when a net capital loss is used but not when a non-capital loss is used. ... The above example demonstrates that uses of a non-capital loss (in other years) are considered to come first out of the losses other than ABILs (because such other losses can expire) and then, only after all such other losses have been used, out of the ABILs (because they can be transferred to a net capital loss when the non-capital loss in which they are included expires). ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2009 : Federal non-refundable tax credits (Schedule 1)
Generally, land of ½ hectare (1.24 acres), including the land upon which your housing unit stands and any portion of the adjoining land, will be considered as part of your eligible dwelling. ... Window coverings, such as blinds, shutters and shades, that are directly attached to the window frame and whose removal would alter the nature of the dwelling are generally considered to be fixtures (i.e., have become part of the home) and therefore would qualify for the HRTC. ... 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)
Comprehensive Discussion of Our Performance
A recent analysis of the audits of corporate income tax filers showed that the coverage rate for returns considered to be of high risk was 10 times that of returns considered to be of low risk. ... Several recommendations identified as a result of these analyses are being considered for further action in 2002-2003. ...
Old website (cra-arc.gc.ca)
Corporation Instalment Guide 2017
Amount N5 – Additional deduction – credit unions Although a credit union is not generally considered a private corporation, it is eligible for the SBD. ... Fluctuating filing period ending No change to the fiscal period is considered to occur when a corporation follows the practice of ending its fiscal period on a chosen day of the week that is nearest to a certain day of the year provided that the resulting period does not exceed 53 weeks. ... If your payment due date falls on a Saturday, a Sunday, or a public holiday, the payment will be considered received on time if it is received on the first business day after the due date. ...