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Current CRA website
Registered charities making grants to non-qualified donees
Meet the public benefit test: grant activities that do not meet the public benefit test would not be considered charitable. ... Generally, an unacceptable private benefit goes beyond what is considered to be charitable. ... However, the courts have stated that some activities that are charitable in Canada may not be considered charitable under Canadian law if carried out in a different country. ...
Current CRA website
Report #1 of the Advisory Committee on the Charitable Sector – January 2021
Data on Diversity The RFWG considered the question of the need for more data collection on the diversity of human resources in the sector. ... CRA Regulation of Earned Income and Business Activity During their deliberations, the RFWG and P&AWG both considered the question of regulation of earned income and business activity. ... It would advocate on behalf of these sectors when broader government policies are being considered, acting as a connector and communicator with other government departments. ...
Current CRA website
Recapture of SR&ED Investment Tax Credit Policy
The conditions are similar to those described in section 4.1 except that, in this case, all or part of the qualified expenditures can reasonably be considered to have been the subject of an agreement to transfer qualified expenditures. ... The asset will be considered to be converted to commercial use when it becomes available for use. ... Since the FMV of the property would reflect the costs of materials transformed into the property, the labour costs and a portion of the overhead expenditures, the FMV will usually be greater than the other limit to calculate (that is, the amount that can reasonably be considered to be included in computing the claimant's investment tax credit (ITC) in respect of the particular property that was acquired by the claimant). ...
Current CRA website
Informal Disclosure Guidelines
If the requester prefers to follow the formal process, then an informal request for the same information should not be considered or pursued. ... Information that does not directly or indirectly reveal the identity of the other party is not considered to be third-party information. ... The T2020 must be clear as to what factors were considered in making the decision to release the information, what information (if any) was redacted, and why the information was redacted. ...
Current CRA website
The 2016 RPP Practitioners’ Forum, Summary Report
The present value test in clauses 8503(2)(a)(ii)(E) and (F) of the Regulations would not apply since the indexation provided under the plan would not be considered a combination of indexation adjustments. ... Under subsection 147.2(8) of the ITA, the former employees of Employer A are considered to be former employees of Employer B since they are employees of a predecessor employer (as defined in section 8500(1)) provided that Employer B is considered to be a participating employer in relation to the pension plan. ... Otherwise, the plan would not be considered to be administered in accordance with the terms of the plan as registered. ...
Current CRA website
Chapter 10 - 8503(3) – Conditions Applicable to Benefits
The notice period is considered eligible service. Moreover, if instead of advance notice of termination the employee receives termination pay equal to the wages that the employee would have received during the notice period, the foregone notice period can similarly be considered eligible service. ... This is considered eligible service with an employer who participated in the plan under paragraph 8(e)(i) of IC72-13R8. ... Therefore, the re-purchase of this past service with new money would not be considered double-dipping. ...
Current CRA website
Frequently Asked Questions – 2017 Tax Implications of Phoenix payroll issues
Each claim will be considered on its individual merits and settled based on valid receipts and other supporting documentation. ...
Current CRA website
The SR&ED Technical Review: A Guide for Claimants
In limited situations, the RTA and claimant may agree that the review can be completed without a site visit even though some work is not considered eligible by the RTA. ... Statements made in interviews will be considered along with the other supporting evidence that the claimant provides. ... For the claimant: Be clear about concerns and requests for clarification, and be specific in rebuttals; and Give information that can clarify misunderstandings, and give any facts that had not been considered. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Chapter 3 – Calculating your farming income or loss
Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Property that formerly would have been eligible capital property is now considered depreciable property under capital cost allowance class 14.1. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Guide - Joint Forms and Guide 2017 - Chapter 3 – Calculating your farming income or loss
Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Property that formerly would have been eligible capital property is now considered depreciable property under capital cost allowance class 14.1. ...