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The Access to Information and Privacy Directorate’s privacy team played a critical role in ensuring that all privacy implications were considered when the benefit programs were implemented and that timely briefings took place across the CRA, with Employment and Social Development Canada, and with the Office of the Privacy Commissioner of Canada. ... Policies, guidelines, and procedures The Access to Information and Privacy Directorate dedicated significant time in 2019–2020 to the review of CRA corporate documents, including policy instruments, to make sure that the role of the CRA’s Chief Privacy Officer and privacy implications were considered. ... Other requests were considered complex because of the nature and sensitivity of the subject matter. ...

This group comprises positions that are considered a part of the organization's management team and, as such, are accountable for exercising managerial authority to accomplish the objectives of the organization, responsible for managing human resources, communicating, and promoting the corporate values and culture of the CRA, and for leading and managing change within the organization. ... The quarterly reviews monitor and report on whether: client and personal information were safeguarded at all times all responsive records were received ATIP requests were completed within legislative time frames exemptions and exclusions were applied appropriately severance was considered consultations were conducted in a timely manner the principles of Duty to Assist were followed The quarterly findings, including best practices and opportunities for improvements, were documented and communicated to the directorate. ... Other requests were considered complex because of the nature and sensitivity of the subject matter. ...

To view the list of professionals who are considered to be medical practitioners, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... – A nursing home is generally considered to be a facility that gives full-time care. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. ...

Section 252 of the ITA extends the meaning of these terms to encompass other individuals who might otherwise not be considered to fit the normal use of the term. ... As a result, the personal use of the passenger vehicle by an employee or shareholder, or a person related to the employee or shareholder, is not considered to be use in the registrant's commercial activities. ... As a general rule, a person is considered a large business if the person is a registrant and the person has a threshold amount for the recapture of input tax credits (RITCs) of more than $10 million in their last fiscal year that ended before the recapture period, or the person is one of the following financial institutions, or a person that is related to one of the following financial institutions: a bank; a credit union; a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; an insurer or any other person whose principal business is providing insurance under insurance policies; a segregated fund of an insurer, an investment plan or the person is the Canada Deposit Insurance Corporation. ...

As a final note, since direct sellers are the persons considered to be making the sale, they must ensure that they provide the proper documentary requirements. ... As such, the person is considered to have fallen under the small supplier's threshold of $30,000 since that date. ... The giving of a host gift would be considered a supply by way of sale of the property. ...

In order for a disclosure of unremitted tax to be considered valid under this program, the disclosure must meet the following 4 conditions: it must be voluntary it must be complete it must involve a penalty, and it must include information that is over one year past due, or if less than one year past due, not initiated simply to avoid late filing or instalment penalties As with all disclosures of unpaid income tax, a disclosure of unremitted GST/HST is valid, only if all these four conditions have been met. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the ETA. ... The net GST/HST owing on both these returns is considered remitted, according to subsection 334(1), on the date Corporation A’s return with its net GST/HST refund was mailed, August 15. ...

The retirement savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not be eligible for grants; will be included in the taxable portions of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit. ... The education savings rollover to an RDSP: will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not be eligible for grants; will be included in the taxable portions of RDSP withdrawals made to the beneficiary; and may not exceed, and will reduce the RDSP contribution lifetime limit. ... Unless an election is filed with the issuer, the RDSP must be terminated and all amounts paid out of the plan by December 31 st of the year following the first calendar year throughout which the beneficiary is no longer considered to have a severe or prolonged impairment in physical or mental functions that made him or her eligible for the DTC. ...

However, under restricted circumstances, rights to use real property supplied by way of licence or concession for a limited period could be included under Class 14 and thus not be considered as capital property for the purposes of the GST/HST. ... Real property that is inventory (e.g., property acquired or held for the purpose of sale in the course of a business or in an adventure or concern in the nature of trade) is not considered to be capital property. ... If the use in commercial activities is 10% or less, the registrant is ineligible for an ITC on the property as a result of section 141 which deems that if the property is used 90% or more in activities that are not commercial activities, then none of the use is considered to be in commercial activities. ...

Information on when supplies are considered to be made in a participating province is available in paragraphs 73 to 80. ... Furthermore, where, upon payment or forgiveness of the debt or performance of the obligation, the property, or interest in it, is restored to the original owner such transfer is also not considered to be a supply. ... An insurer who makes a supply of property that has been transferred to the insurer in the course of settling an insurance claim is considered, except where the supply is an exempt supply, to have made, at that time, a supply in the course of commercial activities. ...

– A nursing home is generally considered to be a facility that gives full-time care, including 24-hour nursing care, to individuals who are unable to care for themselves. Any facility could be considered a nursing home if it has the same features and characteristics as a nursing home. ... An animal that only provides emotional support is not considered to be specially trained for a specific task In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. ...