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Current CRA website
Income Tax Audit Manual
A cheque dated more than 10 days from the date received by the CRA is considered post-dated. ... A PLATINUM report can be requested that lists files where follow-up was considered necessary. ... Statute barred years may be opened whether or not this penalty has been considered. ...
Current CRA website
2020 Second Annual Report of the Disability Advisory Committee
Some impairment in functional capacity is considered a normal part of aging. ... They also decide whether to allow the DTC for three to five years for impairments considered to be “temporary” or for all future years for impairments considered to be “permanent.” ... An attendant who is hired privately will probably be considered an employee. ...
Current CRA website
GST/HST new residential rental property rebate
The building is not considered to be a multiple unit residential complex containing three units. ... This amount of land is generally considered to be up to a half hectare Footnote9. ... This amount of land is generally considered to be up to a half hectare. ...
Current CRA website
GST/HST New Residential Rental Property Rebate
The building is not considered to be a multiple unit residential complex containing three units. ... This amount of land is generally considered to be up to a half hectare Footnote9. ... This amount of land is generally considered to be up to a half hectare. ...
Current CRA website
Eligibility of Work for SR&ED Investment Tax Credits Policy - 2015
And, it is recognized that in an industrial context, a "possible solution to the problem" may be considered a hypothesis, and "building and testing of a prototype" may be considered part of the experiment or analysis. ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Because of the relationships between the questions, the five questions should be considered jointly across the entire body of work being evaluated. ...
Current CRA website
Eligibility of Work for SR&ED Investment Tax Credits Policy
And, it is recognized that in an industrial context, a "possible solution to the problem" may be considered a hypothesis, and "building and testing of a prototype" may be considered part of the experiment or analysis. ... The discovery of the principle of the transistor, that is, the ability to control the conductivity of a semiconductor, can be considered an example of applied research. ... Because of the relationships between the questions, the five questions should be considered jointly across the entire body of work being evaluated. ...
Current CRA website
Evaluation Study – Horizontal Compliance Management: GST/HST Audit Program
The CRA should strengthen its governance to ensure product quality, system functionality and user experiences are considered. 1. ... This assessment will highlight different options that could ensure a horizontal approach to tracking the performance of GST/HST audit outcomes and which could also be considered for a similar application across other business lines. ... The CRA should strengthen its governance to ensure product quality, system functionality and user experiences are considered. ...
Current CRA website
Income Tax Audit Manual
It would not be considered reasonable care if a laptop was left in a vehicle overnight, or if the laptop was left where visible to passers-by while the vehicle was parked and unattended. ... Passwords and access control codes are considered to be sensitive in nature and are not to be stored on these devices. Similarly, email is considered to be sensitive and may not be transferred to these devices. ...
Current CRA website
Registered Education Savings Plans (RESPs)
Related persons – are not considered to deal with each other at arm's length. ... When the prohibited investment ceases to be a prohibited investment while it is held by the RESP trust, the RESP trust is considered to have disposed of the property at its FMV right before that time and to have re-acquired the property for the same amount at the same time. ... Due dates When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...
Current CRA website
Guidance on the Reporting Rules for Digital Platform Operators
First, you must determine whether the software or application being used is considered a platform for the purposes of Part XX. ... Platform operator 2.15 After an entity has determined the software or application it operates is considered a platform, it must determine if it is considered a platform operator for the purposes of Part XX. ... In this case, each of these tasks is a personal service. 4.19 Time- or task-based services that are simultaneously provided to more than one user, such as online language classes, musical or artistic performances, or sports sessions, including those provided through online streaming technology, will qualify as personal services between the seller and each of the users. 4.20 However, non-customised pre-recorded digital content is not time- or task-based and would not be considered a personal service for the purposes of Part XX. ...