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Related persons are not considered to deal with each other at arm’s length. ... The following criteria will be considered to determine whether parties to a transaction are not dealing at arm’s length: whether there is a common mind that directs the bargaining for the parties to a transaction whether the parties to a transaction act in concert without separate interests; "acting in concert" means, for example, that parties act with considerable interdependence on a transaction of common interest whether there is de facto control of one party by the other because of, for example, advantage, authority or influence For more information, see the Income tax folio S1-F5-C1, Related persons and dealing at arm's length. ...

Wages and remuneration for employees and contractors working remotely will be considered eligible Ontario labour expenditures (assuming all other requirements are met) so long as the individuals are reporting to and under the direction of the OIDMTC applicant and the activities are undertaken in Ontario. ...

Audit yield is, therefore, considered a subset of the broader fiscal impact measure since it removes the non-cash portions calculated as part of fiscal impact. ... Appendix B: Glossary Glossary Term Definition Audit Information Management System (AIMS) A case management system used by audit programs, which contains historical audit information; files were no longer created and managed in this system with the introduction of INTEGRAS audit yield The additional tax liabilities identified and collected through audit activities collectible Amounts raised by an audit that have the potential to be collected; while amounts outstanding are collectible, it should not be assumed that they will all be collected Corporation Tax Processing System (CORTAX) The Corporation Tax Processing System captures, assesses, and reassesses the Corporation Income Tax Return (T2) debit reassessment The amount that is collectible after removing non-cash items from the reported fiscal impact such as future assessable taxes downstream Processes, activities, or functions that occur later in a sequence or series; any process occurring after another is considered downstream fiscal impact A publically reported measure composed of tax assessed, tax refunds reduced, interest and penalties, and present value of future federal tax assessable arising from compliance actions; it does not account for the impact of appeals reversals and uncollected amounts future taxes Audit adjustments with a future year implication, such as the decrease of credits available to claim in the future Integrated Audit Management System (INTEGRAS) A recently introduced audit case management system that replaced AIMS reversal Amounts that are either fully or partially allowed; it includes both the objections to the Appeals Branch and the disputes to the tax courts tax recovered Any payment made to completely or partially offset a debt, including applying available credits and refunds; it includes both voluntary payment by the taxpayer and interventions that lead to debt collection write-off An accounting action that removes uncollectible debts to the Crown from the accounts receivable records; it does not release the debtor from their obligation to pay, and does not affect the Crown’s right to collect the debt in the future (section 25 FAA) Footnotes Footnote 1 OECD, 2004. ...

This would ensure that design choices are carefully considered before systems are built, rather than afterwards. ... Initially, reporting functions for the Globus system employed the Cognos™ suite of tools, which were considered industry-leading, yet complex applications. ...

This was supported by interviews with NF/NR staff, the majority of who agreed that non-filer inventory is the main workload of the NF/NR units and that GST/HST is considered to be of secondary importance. ... While the ETA deems businesses required to be registered as “registrants” for the purpose of collecting and remitting GST/HST they are not considered to be registered. ...

As was recommended last year, possible automation of the process still needs to be considered. ... The remaining 13 action plans (11%) related to 3 previous audits were not considered complete and have been brought to senior management's attention. ...

Some change requests are considered complex and will take longer to process. ...

While when we do this type of, let's say, behavior, it will be considered as a new contribution. ... You have to be considered to be a first-time home buyer. But if you qualify, you can withdraw money from your RRSP under the Home Buyers’ Plan and then basically pay yourself back over time. ...

Some change requests are considered complex and will take longer to process. ...

Some change requests are considered complex and will take longer to process. ...