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What is considered an international electronic funds transfer? An international electronic funds transfer means the transmission of instructions for the transfer of funds, other than the transfer of funds within Canada. ... They must also report two or more EFTs of less than $10,000 each that are made within 24 consecutive hours by or on behalf of the same individual or entity when they total $10,000 or more, as these are considered to be a single transaction. ...

GST/HST rebate for foreign representatives, diplomatic missions, consular posts, international organizations, or visiting forces units On this page Find out if you are eligible for the GST/HST rebate for foreign representative or official (reason code 2) Find out if you are eligible for the GST/HST rebate for diplomatic mission, consular post, international organization, or visiting forces units (reason code 3) Determine if you are considered an exception and you are not eligible for the GST/HST rebate How to apply for the GST/HST rebate When to file the GST/HST rebate application What information to include with the GST/HST rebate application and what records to keep Find out if you are eligible for the GST/HST rebate for foreign representative or official (reason code 2) Rebate eligibility is determined by the Department of Foreign Affairs, Trade and Development Canada, which regularly provides the Canada Revenue Agency with an updated list of eligible foreign representatives or officials and their spouses. ... Determine if you are considered an exception and you are not eligible for the GST/HST rebate The GST/HST rebate for foreign representatives and diplomatic missions is not available to: Canadian nationals who form part of the household, or are employed by missions or consulates honourary consular officers service staff private servants How to apply for the GST/HST rebate To apply for the rebate, use Form GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units. ...

If accepted into the Wash transactions category you will not be referred for criminal prosecution related to the information disclosed you may be eligible for full penalty and interest relief on the transactions disclosed Factors considered for determining the appropriate type of relief The following factors may be considered: the dollar amounts involved the number of years of non-compliance the sophistication of the taxpayer or registrant how quickly the taxpayer or registrant acted to correct their non-compliance upon its discovery if the disclosure is made after a CRA statement about its intended specific focus of compliance (for example, the launch of a compliance project or campaign) or following broad-based CRA correspondence (for example, a letter issued to taxpayers working in a particular sector about a compliance issue) the efforts were made to avoid detection through the use of offshore vehicles or other means Our decision If your application is accepted You will receive a letter with the following information: which program or category your application was placed in (General, Limited, or Wash transactions) which taxation year(s) or reporting period(s) were eligible for relief If your application is denied You will receive a letter giving you the reason for the denial. ...

What is considered an international electronic funds transfer? An international electronic funds transfer means the transmission of instructions for the transfer of funds, other than the transfer of funds within Canada. ... They must also report two or more EFTs of less than $10,000 each that are made within 24 consecutive hours by or on behalf of the same individual or entity when they total $10,000 or more, as these are considered to be a single transaction. ...

Questions and answers about Form T1142 Are distributions from an offshore mutual fund considered to be received and reportable if they're either re-invested in the same trust or invested in a different mutual fund trust? ... Are distributions from an offshore mutual fund considered to be received and reportable if they're either re-invested in the same trust or invested in a different mutual fund trust? ...

Situations where a non-resident is not considered to be carrying on business in Canada 11. The following are examples of situations where a non-resident is not considered to be carrying on business in Canada. ... In such a case, the lessor would not be considered to be carrying on business in Canada. ...

Situations where a non-resident is not considered to be carrying on business in Canada 11. The following are examples of situations where a non-resident is not considered to be carrying on business in Canada. ... In such a case, the lessor would not be considered to be carrying on business in Canada. ...

Situations where a non-resident is not considered to be carrying on business in Canada 11. The following are examples of situations where a non-resident is not considered to be carrying on business in Canada. ... In such a case, the lessor would not be considered to be carrying on business in Canada. ...

This memorandum sets out the administrative guidelines under which the cancellation or waiver of penalties and/or interest, payable under section 280 and penalties assessed under section 280.1, may be considered. ... Factors to be considered when waiving or cancelling penalties and/or interest 15. ... The person’s request for a second review should include the following information: the reasons why the person disagrees with the CRA’s decision (e.g., not all information was considered, or certain facts or details were not considered in their proper context); and any relevant new documents, facts or correspondence. ...

This memorandum sets out the administrative guidelines under which the cancellation or waiver of penalties and/or interest, payable under section 280 and penalties assessed under section 280.1, may be considered. ... Factors to be considered when waiving or cancelling penalties and/or interest 15. ... The person’s request for a second review should include the following information: the reasons why the person disagrees with the CRA’s decision (e.g., not all information was considered, or certain facts or details were not considered in their proper context); and any relevant new documents, facts or correspondence. ...