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Since each request for relief must be considered on its own merits, the audit did not focus on the consistency of the decisions themselves. ... In particular, the Taxpayer Relief Reference Guide (TRRG) was considered the primary source of guidance for decisions. ... Components of annual reports are based mainly on information from STARS and the Platinum Report Facility (PRF) which are considered reliable operational information systems with a “good quality data” rating. ...

PCD is also an active member of several joint CRA-provincial/territorial committees and assists other branches of CRA with their responsibilities from the time a new provincial tax measure is considered. ... Separate internal audits in these areas may be considered in the future. ... While SJ files have historically been considered as having a low PIA risk, CPB will continue to examine these files in the context of its TSO monitoring and Quality Assurance activities. ...

This means the electronic tax return was not accepted for processing and your client's return is not considered to be filed. ... For the election to be considered valid, it must be submitted by the due date established in the Income Tax Act. ...

This means the electronic tax return was not accepted for processing and your client's return is not considered to be filed. ... For the election to be considered valid, it must be submitted by the due date established in the Income Tax Act. ...

Note You may not be considered primarily responsible for the care and upbringing of a child if the child is legally, physically or financially maintained by a child welfare agency. ... Your application for the CCB is considered late if it includes a period that started more than 11 months ago. ... In these cases, both individuals may be considered primarily responsible for the child’s care and upbringing when the child lives with them. ...

Question 4: What is considered a receipt? When you purchase something for your business, you must keep a record of the expense. ...

You are considered a resident of Canada when you establish sufficient residential ties in Canada. ... Your application for the CCB is considered late if it includes a period that started more than 11 months ago. ... When this is the case, both individuals may be considered primarily responsible for the child’s care and upbringing when the child lives with them. ...

The amount you transfer is considered a contribution to the RRSP. For more information, contact your RRSP issuer. ... If you do not tick the box, you will be considered to be the student for LLP purposes. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

This document describes each potential issue considered by the Canada Revenue Agency (the CRA) thus far, and outlines the agency's approach to address the issue. ... Corporations Under the Canadian income tax system, corporations that have been established under foreign law are nevertheless considered resident in Canada if their central management and control is located in Canada. One of the key factors typically considered in applying this common-law concept is the jurisdiction in which the meetings of the board of directors take place. ...

This document describes each potential issue considered by the Canada Revenue Agency (the CRA) thus far, and outlines the agency's approach to address the issue. ... Corporations Under the Canadian income tax system, corporations that have been established under foreign law are nevertheless considered resident in Canada if their central management and control is located in Canada. One of the key factors typically considered in applying this common-law concept is the jurisdiction in which the meetings of the board of directors take place. ...