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Current CRA website

2023-2024 Annual Report to Parliament on the Administration of the Privacy Act

Some of the privacy issues it considered related to: key takeaways from the Special Report to Parliament by the Office of the PrivacyCommissioner of Canada on the findings of their investigation into the unauthorized disclosure and modification of personal information held by the CRA and Employment and Social Development Canada resulting from cyber-attacks internal consultations and feedback to the Department of Justice on the potentialimpacts of its proposals to modernize the Privacy Act issues pertaining to the reporting and handling of major privacy breaches andregulatory investigations key Treasury Board of Canada Secretariat updates, including a new privacyimplementation notice on de-identification, a newly published digital privacyplaybook tool, and highlights from a joint Office of the Privacy Commissioner andTreasury Board of Canada Secretariat webinar about privacy considerationswhen collecting publicly available information Director General Security and Privacy Committee The Director General Security and Privacy Committee is a director general level committee, co-chaired by the Public Affairs Branch and the Security Branch. ... Some of the privacy issues the Committee considered related to: making the Canada School of Public Servants ATIP Fundamentals coursemandatory for CRA employees the Office of the Privacy Commissioner of Canada’s consultation on a new draft guidance on biometric technologies the roles of communication, training, and onboarding products to affirm security and privacy rules and mitigate the risk of privacy incidents Access to Information and Privacy Directorate The Access to Information and Privacy (ATIP) Directorate helps the CRA meet its requirements under the Access to Information Act and the Privacy Act. ... Other requests were considered complex because of the nature and sensitivity of the subject matter. ...
Current CRA website

Standing Committee on Public Accounts (PACP) - January 26, 2023

Through the risk based approach, CRA applies business intelligence tools and underlying algorithms to the automated risk assessment of a CEWS applicant, to assist in identifying those claims that are considered high risk and warrant a further review. ... The nature of a business, its reputation or its financial health were not factors that were considered for eligibility, as the legislative framework did not allow for these considerations. ... For example, military personnel and those working abroad may be considered to reside in Canada. ...
Current CRA website

Standing Committee on Public Accounts (PACP) - February 2, 2023

Through the risk based approach, CRA applies business intelligence tools and underlying algorithms to the automated risk assessment of a CEWS applicant, to assist in identifying those claims that are considered high risk and warrant a further review. ... The nature of a business, its reputation or its financial health were not factors that were considered for eligibility, as the legislative framework did not allow for these considerations. ... For example, military personnel and those working abroad may be considered to reside in Canada. ...
Current CRA website

Corporation Instalment Guide 2025

For option 2 or 3, when a previous tax year is less than 183 days, the adjusted base is whichever of the following amounts is greater: the adjusted base for that tax year the adjusted base for the next previous tax year of more than 182 days [Regulation 5301(3)] 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. ... Payments made at an automated teller machine (ATM) may not be processed that same day When the due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time for calculating instalment interest and penalty if the CRA receives it on or before the next business day. ... Due dates When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on or before the next business day. ...
Current CRA website

Completing a basic tax return

When their baby was born in November, they were considered common-law right away. ... Example: What is considered income Malika has a summer job as a food delivery driver. The money she earns, including tips, is considered her income. In Step 2 of your income tax and benefit return, you must report your income from all sources for the tax year. ...
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 - 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. ...
Archived CRA website

ARCHIVED - Registered Pension Plans - Employee's Contributions

The Minister of National Revenue, 89 DTC 423, 1989 CTC 2335, the following applies: a) For the 1989 and subsequent taxation years and with respect to both accrued interest and instalment interest charges paid in the year, such amounts are considered to be part of the pension contribution. ...
Old website (cra-arc.gc.ca)

Registered Plans Directorate Newsletter, no. 91-4R March 29, 1996

Note that for the purpose of determining whether an individual owns 10% or more of the shares, does not deal at arm's length, or is a specified shareholder, an individual is considered to own shares of the capital stock of a corporation under paragraphs 8500(3)(d) to (g) of the Regulations. ...
Old website (cra-arc.gc.ca)

GST/HST – Imports and exports

Find out how the GST/HST applies to exports of intangible personal property Find out how the GST/HST applies to exports of intangible personal property Supplies of intangible personal property (IPP) that may not be used in Canada are considered to be made outside Canada, and are therefore not subject to the GST/HST. ...

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