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Socio-economic class With few exceptions, in a majority of provinces and territories there are several groups of Francophones considered to be generally economically disadvantaged. ... In general, the CRA's web pages on canada.ca are considered difficult to navigate, even for those with a higher level of education and are comfortable with technology. ...

Special rules Fuel brought into a listed province on behalf of a registered distributor Under section 10, when another person transports fuel into a listed province on behalf of a registered distributor, the registered distributor, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ... Marketable natural gas delivered by means of a distribution system Under section 14, when MNG is delivered to a person by means of a distribution system, the person that is considered to deliver the MNG is the registered distributor that measures, on a regular basis and for the purpose of billing the person or providing the person’s billing information to a third party, the person’s consumption or usage of MNG that is delivered by means of the distribution system. ...

Find out what a capital gain is You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... Find out what a capital loss is You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...

Find out what a capital gain is You have a capital gain when you sell, or are considered to have sold, a capital property for more than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ... Find out what a capital loss is You have a capital loss when you sell, or are considered to have sold, non-depreciable capital property for less than its adjusted cost base plus the outlays or expenses you incurred to sell the property. ...

If you feel your concerns have still not been fully considered after this first contact, you can send a complaint to the CRA Service Feedback Program. ...

Supplying unbottled water is considered to be a standard municipal service. ... If the permit is acquired in the name of the water hauler's customer instead of the water hauler, the water hauler is considered to be making a taxable supply of a delivery or transportation service to the customer. ...

Legislative framework for IT disposal changes rapidly, which creates new possibilities and uncertainties which must be considered in developing a green disposal plan. ... This was considered sufficient to communicate our SD commitment without any explicit references to SD. ...

Performance Measure RPP DPR Target Status Existence of implementation plan for disposing of all CRA-generated EEE (optional in RPP 2011-2012) Yes: Completed Mar. 2012 Total number of CRA locations with EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year FY 2011-12 10% FY 2012-13 50% FY 2013-14 100% Strategies/Comments Definition of a location: A location is considered a facility that is occupied by CRA employees. ... Performance Measure RPP DPR Target Status Presence of a green meeting guide (optional in RPP 2011-2012) Yes: Adopted March 2012 Strategies/Comments Definition of adoption within the green meeting guide: In order to be considered adopted, the CRA Guide will have senior management approval, be distributed and promoted throughout the CRA, and be posted on the national SD Web site. ...

An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

(v) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...