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Results 1901 - 1910 of 3722 for considered
Current CRA website

Financial Claim Review Manual – Review procedures for financial reviewers

Taxpayer Relief (fairness) Report – If claimant relief provisions were considered. ... Third-Party Civil Penalty (TPP) Recommendation Report – If a penalty under section 163.2 of the Act is recommended or was considered. ... If a "yes" box is ticked, all fields within that area must be filled even if they remain unchanged; a blank field is considered as nil. ...
Current CRA website

2003 RRSP/RRIF Consultation Session October 27-28, 2003

Will the fact that the non-registered GIC will earn a higher rate of interest be considered an advantage? ... Will the higher rate of interest on the $10,000 RRSP GIC be considered an advantage? ... Request a reduction to the deemed benefit the annuitant is considered to have received in 2002. ...
Current CRA website

Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages

Overnight or week-long accommodation in hotels and motels would usually be considered short-term accommodation. ... Travel agencies may be considered tour operators if they package and supply tours on their own account. ... Even where this is the case, in some circumstances, the package may still be considered to be supplied for an all-inclusive price. ...
Current CRA website

NR4 – Non-Resident Tax Withholding, Remitting, and Reporting

Generally, the 15% tax withheld on the assessable distributions is considered the final tax obligation to Canada on that income. ... The TCP gains distribution is considered a taxable dividend to which withholding tax applies. ... Exemption code M is invalid if the dividend is reflected on a T3 as in that case it is considered trust income. ...
Current CRA website

Drop Shipments

This is because neither registrant is considered to have acquired physical possession of the good. ... As a result, the registrant is considered to have transferred physical possession to the bailee. ... As a result, the registrant is considered to have transferred physical possession to the bailee, which is considered to have acquired physical possession of the good. ...
Current CRA website

Voluntary Disclosures Program – Introduction

To find out if your circumstances could be considered for a remission review, go to When to request a remission review. ...
Current CRA website

Tax payable on non-resident contributions

This is because this amount is not pro rated in the year an individual becomes a non-resident, and he was considered a Canadian resident for part of 2021. ...
Current CRA website

Are you an international student studying in Canada?

You may be entitled to the GST/HST credit after your arrival in Canada if you are considered a resident of Canada for tax purposes. ...
Current CRA website

GST/HST in specific situations

Taxable benefit to an employee Information on what your obligations are if you are considered to have collected the GST/HST on a taxable benefit. ...
Current CRA website

Definitions for letter P (Business)

Premises, facilities, or installations may be considered to be a place of business whether they are owned or rented, or, in some cases, where they are simply available to the business. ...

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