Search - considered

For the CRA portion of the audit, the OAG examined whether: CRA adapted its compliance strategies to enable consistent assessment of GST/HST in accordance with the current legislative framework; CRA considered best practices to preserve the GST/HST tax base for e-commerce. ... The CRA has considered e-commerce transactions as a compliance risk since 2015 and they have been integrated within our risk assessment methodologies. ... The trend of the tax gap can be considered as one of many indicators of performance at a strategic level because the trend can be influenced by the tax administrator, in addition to other players. ...

This information should be considered during the "regular" review; and Any deficiencies with respect to defensibility or due process noted during past Appeals reviews should be corrected by the RTA. ... Therefore the claim for the work of a partner, and/or the partner’s own SR&ED claim, can be considered unsubstantiated if the supporting evidence is insufficient to establish what was done and/or by who. ... During the SR&ED review, RTAs will work with the claimants to: explain the SR&ED program, its requirements, its services and policies to claimants who would like more information about the program, to encourage understanding of their entitlements and ensure compliance; identify, prior to the on-site visit, issues that they plan to address and their approach for addressing the issues; identify, prior to the on-site visit, what they need to see and discuss during the visit and indicate whether it is information from personnel who worked on the projects, or supporting evidence, or both, so that the claimant can be prepared for the review; determine the best people to speak to during the review; identify, as early as possible, any new issues that arise during the review; identify ways to resolve review issues, such as questions to ask or supporting evidence to examine; provide an indication of any concerns that remain at the end of the on-site visit or, if unable to do so until the information gathered during the review is considered, indicate when they expect to be able to do so; give an explanation for decisions, with reasons, in writing, if any of the work is not considered to be SR&ED, or if any other decisions are unfavourable to the claimant. ...

Since the supplier simply contacts the common carrier to inform them that the good is ready for pick up, the supplier is not considered to have retained the carrier on behalf of the recipient. ... The fact that a supplier may be reimbursed for shipping costs does not affect whether a supplier is considered to have retained a common carrier or consignee on behalf of the recipient. 16. ... Since the Nova Scotia company is acting as agent for the supplier, the good is considered to be sold by the supplier at the time the Nova Scotia company sells the good to the purchaser. ...

An amount is considered to have been remitted or paid when the Receiver General receives it. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the Act. ... A person is not considered to have made or furnished, or participated in, assented to or acquiesced in the making of, a false statement solely because the person provided clerical services (other than bookkeeping services) or secretarial services with respect to the statement. ...

Although Gail worked multiple jobs, her tax situation is still considered simple because she only earned employment income. ... Because Gail has a child, they are considered a family of 2, which means Gail could have earned up to $45,000 to qualify. ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on the first business day after the due date. ...

In addition, an activity that might not ordinarily be classified as a business (such as buying, selling and holding investments) may be considered as such if it is carried on as a business endeavour. ... Otherwise, every limited partner may be considered to be a general partner. 61. ... Individual A and Individual B may be considered to be members of a partnership with respect to the operation of the retail store because they are carrying on a business in common with a view to profit. 86. ...

Amounts not eligible for transfer from an RPP and DPSP Report in box 18 amounts you transferred that are greater than the amounts allowed under subsections 147.3(1) to (8) or 147(19) of the Income Tax Act that are considered income in the year they are transferred. These amounts are considered income in the year they are transferred. ... This is considered a qualifying medical expense which the recipient may claim medical expense tax credit on their income tax and benefit return. ...

A faxed copy is not considered an original form. You must keep a copy of these forms for three years. ... A client's signature on this line is not considered a proof of payment. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

You are still considered to have a spouse or common-law partner if you were separated involuntarily (not because of a breakdown in your relationship). ... In some cases, amounts you receive may not be considered pension income by the CRA and you may have to report them elsewhere on your return. ... You were both considered residents of Canada on December 31, 2019 (or were considered residents of Canada on the date of death). ...

You are therefore considered to have received an advantage of $150. The eligible amount of the gift is $850 ($1,000 – $150). ... Related persons are not considered to deal with each other at arm’s length. ... Any university named in Regulation Schedule VIII at the end of February 26, 2018, is also considered to have applied for registration. ...