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Slips issued by the RRIF issuer The chart below shows how the RRIF carrier generally prepares the slips used to report the amounts paid out or considered to have been received from a deceased annuitant's RRIF. ... If the spouse or common-law partner is not named as the successor annuitant, he or she can still be considered as a successor annuitant if the deceased annuitant's legal representative consents to the designation and the RRIF carrier agrees. ... Dan decides that it would be beneficial to ask for a reduction to the amount Sarah is considered to have received from her RRIF. ...

It is considered a first step in formalizing the risk reporting and monitoring process. ... The CRA's Program Activity Architecture (PAA) is considered to be the “evaluation universe” for planning purposes. ... Acceptable Next Steps Program coverage will be considered as a factor in developing future evaluation plans. ...

To be considered a qualifying NPO at any time in a fiscal year, the NPO's percentage of government funding for the fiscal year must be at least 40% of its total revenue. ... The new version of the form is more detailed and clarifies for which year an NPO wants to be considered a qualifying NPO. ... Rather, an NPO will provide information about its sources of government funding and total revenue for the year it wants to be considered a qualifying NPO. ...

The manner in which an incontinence product is marketed is considered, although it is not the predominant factor the CRA considers when making a determination. ... The fact that a product is reusable or disposable, or can be used by an individual who does not have a disability is not sufficient to change the characteristics of a product so that it is no longer considered to be an incontinence product specially designed for use by an individual with a disability. Incontinence products that do not have all of the design features outlined above are not considered to be specially designed for use by an individual with a disability and are therefore not zero-rated supplies under section 37 of Part II of Schedule VI. ...

If the amount paid or due to the funeral home represents the total of the consideration and tax (i.e., the amount is considered to include the tax), the GST/HST portion of the amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If, instead, the amount paid represents the total of the consideration and tax (i.e., the total amount is considered to include the tax), it is the GST/HST portion of the amount that must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ... If the amount disbursed from the trust represents the total consideration and tax (i.e., the total amount is considered to include the tax), the GST/HST portion of that amount must be included in determining the funeral home's net tax for the reporting period in which the amount is paid to the funeral home or becomes due, whichever is earlier. ...

Public service bodies such as municipalities, hospital authorities, universities, public colleges, school authorities, charities, and non-profit organizations are not considered large businesses. The following government entities are also not considered large businesses: an entity of the government of Canada that is not listed in Schedule I of the Federal Provincial Fiscal Arrangements Act, a department (as defined in section 2 of the Financial Administration Act), or an entity of the government of a province, that is eligible, pursuant to a provision of a sales tax harmonization agreement with that province, for a rebate of the GST/HST. ... Business Number 1234567898RT0001 Reporting period From: 2018-07-01 To: 2018-07-31 Gross ITCs and adjustments (before recapture) (Line 1400) $ Calculation of ITC Recapture Gross RITCs (Line 1401) Net RITCs (Line 1402) Ontario $ × 0% = $ Ontario $ × 25% = $ Ontario $ × 50% = $ Prince Edward Island $ × 75% = $ Prince Edward Island $ × 100% = $ Total Net RITCs = $ RITC adjustment in respect of a qualifying motor vehicle – Line 1403 Ontario $ Prince Edward Island $ Total ITCs and adjustments (Line 108) $ Footnotes Footnote 1 In certain circumstances, an amount is considered to be an RITC, even though no provincial part of the HST is payable on the taxable supply of the specified property or service. ...

Not utilizing materiality in risk assessment can lead to insignificant issues being incorrectly considered as high or medium risk issues. ... Approximately 32% of the total primary files (231 files) completed during the 1999 to 2003 fiscal periods had a signed protocol with the taxpayer, but only 7% of these files (16 files) were considered to be current when the audits were completed. ... However, requirements, which are legislated enforcement tools to obtain books and records, were not considered or issued for these files. ...

[Pursuant to the Notice of Ways and Means Motion tabled on March 27, 1991, when a registrant makes available at any time to an employee or shareholder property or a service and an amount in respect of the property or service is required to be included by reason of paragraph 6(1)(a) or (e) or subsection 15(1) of the Income Tax Act, and the supply of the benefit is in respect of a taxable supply, the supply of the benefit is considered to be part of the registrant's commercial activities and the registrant is considered to have collected the GST in respect of the supply.] 21. For the purposes of determining whether a registrant is entitled to claim an ITC in respect of the GST paid on the acquisition of property or a service, which is supplied to an individual as a taxable benefit that is required to be included in income by reason of paragraph 6(1)(a) or (e) or subsection 15(1) of the Income Tax Act, and for the purposes of determining whether there has been a change in use, the portion of the total intended use of the property or service which gives rise to a taxable benefit is considered to be used in the registrant's commercial activities. ... Where a registrant provides an aircraft, either owned or leased, for personal use by an employee or shareholder, at less than reasonable charge and the employee or shareholder is considered to have derived a benefit pursuant to paragraph 6(1)(a) or subsection 15(1) of the Income Tax Act, this benefit amount is subject to the GST under section 173 of the Act. 29. ...

Therefore, specific risk factors identified by the Regional Workload Development Teams may not be considered by officers or auditors when providing referrals or leads. ... The key elements considered will be the selection criteria and the referral process. ... The effort on the part of the examination officer in identifying the non-compliant amounts is also not considered when measuring the fiscal impact of the file. ...

Subsection 245(4) provides that the rule in subsection (2) does not apply to a transaction where it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of the Act or an abuse having regard to the provisions of the Act read as a whole. ... An avoidance transaction does not include a transaction that "may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit". ... Subsection 245(4) states that the rule does not apply to an avoidance transaction if it may reasonably be considered that the transaction would not result in a misuse of the provisions of the Act or an abuse having regard to the provisions of the Act read as a whole. ...