Search - considered
Results 2831 - 2840 of 3783 for considered
Current CRA website
2008-2009 Annual Report
Since each request for relief must be considered on its own merits, the audit did not focus on the consistency of the decisions themselves. ... There is no single point of accountability for all servers in the Agency, and there is no consensus as to what is considered a DCE server. ...
Current CRA website
Future-oriented Statement of Operations
As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA’s gross revenues. ... (f) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ...
Current CRA website
TPM-16
Although the above discussion explains that using multiple years of data can increase knowledge about the relevant economic characteristics of transactions being considered as comparable, averaging the observed outcomes reduces the amount of information available to be used in an analysis. ... The average gives equal weight to each observation being considered, while the use of the range minimizes the potential impact of any unknown or unquantifiable comparability defects. ...
Current CRA website
Collections Tax Programs – Privacy impact assessment summary
Also considered were the sources that the CTP gathers information from which include data on the CRA’s internal systems gathered by other CRA program areas, clients, third parties, social media, as well as public and private sector organizations that are external to the CRA. Examples of issues not considered when preparing this PIA include; auditing and verification processes, systems maintenance, notices of assessment issued to establish the amounts of debts, the dispute process, Tax Payer Relief, and the accounting functions as these are under the responsibility of others CRA programs. ...
Current CRA website
Taxology - Episode 3: Platform economy and you!
Joining us on the show today is Vikram who works in digital compliance, and he’s going to share his knowledge so that you can know more about the jobs that are considered part of the platform economy, and what that means for your taxes. ... Would all that be something that's considered income? Vikram: So it depends, right? ...
Current CRA website
Definitions related to the fuel charge
(mazout lourd) A product that would meet this definition, such as asphalt, but that is generally not suitable to be put into a fuel system that produces heat or energy and that is not burned or flared, will not be considered as heavy fuel oil by the Canada Revenue Agency for purposes of the Act. ... (naphta) A product that would meet this definition, such as a solvent, but that is generally not suitable to be put into a fuel system that produces heat or energy and that is not burned or flared, will not be considered as naphtha by the Canada Revenue Agency for purposes of the Act. ...
Current CRA website
Excise and GST/HST News – No. 118
It is a question of fact whether, under the Policy (or another agreement), the insurer supplies additional services to the employer other than those considered to form part of the supply of insurance, and whether the employer is liable to pay separate consideration for such services. ... With the change to online mail, your business correspondence will be considered as received on the date that it is posted to your My Business Account. ...
Current CRA website
Non-resident employer certification
In the case of an employer that is not a partnership: A qualifying non-resident employer at any time means an employer that is at the time of the payment certified by the Minister of National Revenue under subsection 153(7) of the Income Tax Act and is either resident in a country that Canada has a tax treaty with, or would be considered resident in a country that Canada has a tax treaty with, if that country treated the employer as a corporation for tax purposes (e.g., a limited liability company formed in the U.S. that has not elected to be treated as a corporation for U.S. tax purposes). ... Since the non-resident employee will be paid for only 10 working days in Canada for 2016 they meet the less than 45 working days in a calendar year condition so they are considered a qualifying non-resident employee and the QNRER will not be required to withhold tax from the employee’s remuneration for the services provided in Canada during 2016. ...
Current CRA website
Webinar - Persons with disabilities and their caregivers
Impairments can exist in any of the following categories: Walking Mental functions Dressing Feeding Eliminating (bowel or bladder functions) Hearing Speaking Vision, and Life-sustaining therapy The cumulative effect of two or more impairments may also be considered if, together, their effect is as severe as having a marked restriction in one category. ... An individual is considered to depend on someone for support if they rely on them to regularly provide some or all of the basic necessities of life, such as food, shelter, and clothing. ...
Current CRA website
What you need to know for the 2022 tax-filing season
The tax-filing deadline for most individuals is April 30, 2022 Since April 30, 2022, falls on a Saturday, your return will be considered filed on time in either of the following situations: we receive it on or before May 2, 2022 it is postmarked on or before May 2, 2022 You have until June 15, 2022, to file your return if you or your spouse or common law-partner are self-employed. ... Since April 30, 2022, falls on a Saturday, in both of the above situations, your payment will be considered paid on time if we receive it, or it is processed at a Canadian financial institution, on or before May 2, 2022. ...