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Management of Services Previous page Next page Expectation (a): Service Strategy – The Board must assure itself that the Agency has established a service strategy that is adaptable to meet the evolving needs of taxpayers and benefit recipients Assessment Criteria Service strategy is developed that meets the needs of taxpayers and benefit recipients Service strategy is aligned with the Agency’s mandate, Vision 2020 and the transformation agenda Information Considered by the Board The CRA met its objectives for service standards and exceeded its three year objective of a 5% increase in the share of total interactions that are undertaken on a self-service basis. In assessing this expectation, the Board considered the whole of Agency perspective, acknowledged the substantial progress in e-services, including the increase in on-line tools, and recognized the fact that the Agency is a government leader in call centre service. ...

A gift card that does not meet all conditions for the card to be considered non-cash. ... If the card does not meet these conditions, it is considered a near-cash benefit and is taxable. ... Both of these gift cards met all conditions for the card to be considered non-cash. ...

What is considered the primary source of business income If more than 50% of a business' income-earning activities are construction, the primary source of business income is considered to be construction. ... Learn more about the codes for the construction sector: Code 23 – Construction – NAICS (North American Industry Classification System) List of examples of common construction activities Examples of construction activities Air conditioning work Asphalt paving Carpet work Commercial refrigeration work (for example, the refrigerator is large and a component part of the building) Concrete pouring and finishing Demolition Dry and wet heating Drywalling Duct and sheet metal work Electrical work Elevator and escalator work Environmental control work Excavating and grading Fencing Finish carpentry Form work Gas pipe work Glass and glazing work Hardwood flooring installation Heavy equipment rental with an operator (if there is no operator, it is just rental and not a construction activity) Insulation work Masonry work Painting and decorating Pile driving Plastering and stucco Plumbing Precast concrete installation Resilient flooring and carpet work Roofing and shingling Rough and framing carpentry Septic system installation Sheet metal and built-up roofing Shingling Siding work Sprinkler system work Steel reinforcing Structural steel erection Swimming pool installation Terrazzo and tile work Tile work Water well drilling Wrecking and demolition Examples of structures, surfaces or sub-surface construction Items that are considered to be structures or surface/sub-surface construction Apartment buildings Gas and oil pipelines Highways, streets and bridges Hydroelectric power plants Industrial and commercial buildings Personal homes and residences Power and telecommunication transmission lines Waterworks and sewage systems Items that are not considered to be structures or surface/sub-surface construction Planes Satellites Ships What is required if the T5018 is not issued If you are not filling out a T5018, you must send the CRA a listing or printout of all payments you make to subcontractors. ... What is considered the primary source of business income What is a payroll account Document navigation Next: When to file information returns Page details Date modified: 2025-06-06 ...

Information will still be considered, however, if it is provided at the objection stage. ... Referrals from Appeals to CPB where an objection is considered I. Mandatory referrals During the course of resolving an objection, a taxpayer may provide audit-specified documents not submitted at the audit stage. ... Return to footnote2 referrer Footnote 3 New information refers to information that was not covered by footnote 2 but which are considered by the appeals officer or litigation officer to be substantial in respect of the impact on the assessment, requiring additional audit activities to be performed and/or the time needed to complete non-audit validations would exceed one hour of work. ...

Circumstances Under Which VDP Relief Will Not be Considered 19. The following, lists examples of circumstances that would not be considered under the VDP policy: income tax returns with no taxes owing or with refunds expected; these would be handled using normal processing procedures. ... On November 10, 2005, the taxpayer submitted all of the tax returns requesting they be considered under the VDP. ... In contrast, the 2004 tax return would not be considered for VDP treatment if it were the only return being filed. ...

When a payment is considered received on time 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 it is processed at a Canadian financial institution on or before the next business day. ... Since the MWA for February and March was $1,000 or more, the employer will be considered a regular remitter as of the beginning of the second calendar quarter. ... Where April 15 is not a holiday and the employer remits their quarterly remittance of $1,500 after April 15, the remittance is considered late. ...

This information does not apply if you are considered to have made a self-supply. ... Purchasers who forfeited the deposit are considered to have paid the GST/HST. ... If real property is not an element of the combined supply, the combined supply is considered to be a supply of a service only. ...

The benefits paid to employees in the calendar year are not considered in determining whether the plan meets the “all or substantially all” requirement. ... The employees' allocation of the ceiling amount to the various types of expense in an HCSA is not considered. ... However, in rare circumstances, each HCSA can be considered a separate insurance plan. ...

Because April 30, 2023 falls on a Sunday, your return will be considered filed on time if the CRA receives it or it is postmarked on or before May 1, 2023. Similarly, your payment will be considered on time if it is received by the CRA or processed at a Canadian financial institution on or before May 1, 2023. ... Have you considered filing online? Did you know that 92% of returns are filed electronically? ...

The 2023 filing deadline was June 15th, 2024, but with June 15th falling on a Saturday, returns were considered filed on time if received by June 17th. ... (This year, with June 15th falling on a Saturday, returns were considered filed on time if received by June 17th) Corporations: File T2 within six months of your tax year end, with specific due dates depending on the chosen fiscal year Corporation Payments: Depending on the type of corporation, monthly or quarterly instalments are required if the total of Part I, Part VI, Part VI.1, and Part XIII.1 taxes payable exceeds $3,000, with specific due dates based on the tax year GST/HST: Deadlines for filing and payment vary based on the chosen filing period: monthly, quarterly, or annually Note: If your business is a Canadian-controlled private corporation, get ready for the new Canada Carbon Rebate for Small Businesses announced in Budget 2024 by filing your 2023 corporate income tax return no later than July 15, 2024. ... Question 6: What is considered a receipt? When you purchase something for your business, you must keep a record of the expense. ...