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Consistent with IIA standards, business advisory services are considered as recommended alternative where that type of engagement is most effective way of improving controls and risk management; however, business advisory services are considered on an exception basis only; 94% direct hours providing assurance services, 6% towards business advisory services. ...

Accounts that do not respond to early intervention measures are considered higher risk, require human intervention, and are referred for escalating enforcement action. ... During 2012-2013, in addition to the deliverables noted, the CRA will develop a formal SR&ED Stakeholders Engagement Strategy that will ensure that the needs and views of stakeholders continue to be considered during the planning, development, and implementation of administrative changes to the program. ...

., they have not considered an alternative to paper files), and that they are concerned about exclusively electronic storage because a computer virus or technical problem could destroy or prevent access to their documents. ... Some participants considered an email notification to be integral to the service. ...

The courts have directed that connecting factors must be considered when making this determination. ... Note The central management and control of an organization is usually considered to be exercised by the group that performs the function of a board of directors of the organization. ...

Indirect support could include, for example, a charity that puts a link on its website to a candidate's website; while the charity might not be saying "vote for this candidate," the link could be considered an attempt to get more visitors to the candidate's website, and therefore help that candidate in the campaign for public office. ... This would likely be considered connected to its charitable purposes. ...

Amalgamation s 271 If two or more corporations amalgamate, the successor company is a new entity and is considered to be a person separate and distinct from each of its predecessor corporations. ... Generally, when a person ceases to be a registrant, any property held by the person for consumption, use or supply in a commercial activity is considered to have changed to non-commercial use. ...

Further, according to general legal principles, a corporation that is not incorporated in Canada may still be considered a resident of Canada, if the central management and control of the activities of the corporation is exercised in Canada. ... Appendix A Satisfactory evidence as proof of non-residence in Canada The following example of written documentation, to be kept on file, will generally be considered satisfactory to the Minister of National Revenue as certification that the person to whom the supply is made is not resident in Canada: (a) In the case of a non-resident individual: I,_________________________, (name and complete address of individual) certify that I am not resident in Canada for purposes of the Excise Tax Act. ...

Band-empowered entity You are considered a qualifying non-profit organization and you paid GST/HST. Note Band funding of Indian non-profit organization is considered the same as government funding when determining if the person is a qualifying non-profit organization. ...

The FNGST applies to the lease payments because the student is considered to ordinarily be residing on the land of a First Nation where the FNGST applies. ...

Generally, you must deduct CPP contributions from: Salary, wages or other remuneration Commissions Bonuses Most taxable benefits Honorariums Certain tips and gratuities To determine if you need to deduct CPP contributions, refer to: Determine if a benefit is taxable Determine the tax treatment of payments other than regular employment income When to deduct CPP contributions You have to deduct CPP contributions from your employee's pensionable earnings if the employee meets all of the following conditions: Employee is in pensionable employment during the year Employee is not considered to be disabled under the CPP or the Quebec Pension Plan (QPP) Employee is between 18 and 69 years old, even if the employee is receiving a CPP or QPP retirement pension If the employee is between 65 and 69 years old and gives you a completed Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election during the year, you should stop deducting CPP contributions. ... Situations where you need to prorate the maximum CPP contribution You have to prorate the maximum CPP contribution in the following situations: employee turns 18 in the year employee turns 70 in the year employee gives you a completed Form CPT30 during the year employee is considered to be disabled under the CPP in the year employee dies in the year What if the employee has different jobs The CPP annual maximum pensionable earnings apply to each job the employee holds with different employers (different business numbers). ...