Search - considered

You are considered to have made the supply, received the consideration for the supply, and collected any tax payable in respect of the supply at the time you remove the consideration from a vending machine. ...

These included the need to recognize SD as a value that is considered in all aspects of business planning and the reporting processes, and the provision of sufficient resources for critical aspects of SD such as training and awareness programs, development of the performance management system, and co-ordination of SD throughout the CCRA. ...

An input that might be considered an indirect input for cost allocation purposes (e.g., certain overhead expenses) is a direct input for purposes of section 141.02 if the input can be attributed to the making of a particular supply or supplies in whole or in part. ...

An input that might be considered an indirect input for cost allocation purposes (e.g., certain overhead expenses) is a direct input for purposes of section 141.02 if the input can be attributed to the making of a particular supply or supplies in whole or in part. ...

You are considered to have made the supply, received the consideration for the supply, and collected any tax payable in respect of the supply at the time you remove the consideration from a vending machine. ...

These included the need to recognize SD as a value that is considered in all aspects of business planning and the reporting processes, and the provision of sufficient resources for critical aspects of SD such as training and awareness programs, development of the performance management system, and co-ordination of SD throughout the CCRA. ...

You were present in Canada You were at least 15 years old You had a valid Social Insurance Number (SIN) You earned at least $5,000 in 2019, 2020, 2021, or in the 12 months before the date you applied from any of the following sources: employment income (total or gross pay) net self-employment income (after deducting expenses) maternity and parental benefits from EI or similar QPIP benefits What counted towards the $5,000 Counts as income: All employment or self-employment income, including: tips non-eligible dividends honoraria (nominal amounts paid to volunteers) royalties (payments to artists) Does not count as income: disability benefits student loans, bursaries or scholarships social assistance or family support payments Canada Pension Plan (CPP), Québec Pension Plan (QPP), or other pension income Old Age Security (OAS) payments amounts from these COVID-19 benefits: Canada Emergency Response Benefit (CERB) Canada Emergency Student Benefit (CESB) Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Worker Lockdown Benefit (CWLB) You were the only person in your household who applied for the benefit for the week What is considered a household for this benefit A group of people who lives together as a family unit at the same address You were not receiving paid leave from your employer for the same period You were not self-isolating or in quarantine due to international travel Exceptions This did not apply to you if you were isolating because: you travelled for medical treatment certified by a medical practitioner you accompanied a person who was not able to travel without help from an attendant to get medical treatment certified by a medical practitioner you were an essential worker who travelled for reasons normally exempt from quarantine (such as health care workers or truck drivers who needed to cross the border for work) but were required to quarantine upon return to Canada If you did not meet the above criteria, you were not eligible for the CRCB. ...

GBA+ is also used within several CRA decision‑making and reporting processes to ensure that inclusivity is considered and integrated. ...

The CRA is also part of an OECD task force to develop a Framework on trustworthy AI (PDF) and is considered a leader in this field. ...

Books and records Reason to educate- minor errors: Non-material and/or unintentional errors and/or omissions in the books and records Not having a travel log to support minor expenses Not maintaining a copy of current governing documents Examples of high-risk non-compliance: Having no books and records available Refusing to provide books and records Committing culpable conduct (falsified books and records) Official donation receipts Reason to educate- missing minor elements: A statement that it is an "official receipt for income tax purposes" The place or locality where the receipt was issued The name Canada Revenue Agency and the website address (canada.ca/charities-giving) Examples of serious non-compliance: Issuing falsified/fraudulent/inflated receipts Issuing receipts for services Lending registration number to other organizations T3010 information return Reason to educate- unintentional minor errors: Allocating fundraising expenses to the wrong reporting line Incorrectly reporting line 5010 “Total expenditures on management and administration” Examples of intentional/serious errors: Significant inaccuracies, beyond what is reasonably considered minor* Willfully omitting information from the T3010 and/or financial statements Failing to file a return as and when required (which results in a revocation for failure to file) *Opportunities for the Disabled Foundation v MNR, 2016 FCA 94 at paras 50-51. ...