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A briefcase is not considered an approved container when left on claimant premises. ... Note: Tax intermediaries are not considered independent external sources. 2.20 Penalties The Act provides for a number of penalties that may be applied to claimants or, in some cases, to tax preparers. ... It also identifies the circumstances under which such a penalty should be considered. ...

You also need to identify or target the record that is being replaced by entering the Document Reference Identifier of that previously filed record in the Corrected Document Reference Identifier field You need to use the new Document Type Code "F" for fixed, for specific corrections that require cancelling and refiling a record, such as a change in the values or number of residence country codes or to add/remove controlling person on a reported slip Targeting a cancelled record is not permitted for amended and cancelled records since they are considered the last record in the chain of changes. ... Do not target a cancelled record when filing amended or cancelled records since they are considered the last record in the chain of changes. ...

Examples Table listing tax year-ends and filing deadlines Tax year-end Filing deadline March 31 September 30 April 30 October 31 June 30 December 31 September 23 March 23 October 2 April 2 When a filing 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. ... When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, for calculating instalment interest and penalty, your payment is considered on time if the CRA receives it on or before the next business day. ... The definition of avoidance transaction is amended so that a transaction is considered an avoidance transaction if it can reasonably be concluded that one of the main purposes of entering into the transaction is to get a tax benefit. ...

You can recover only the amount of tax that can reasonably be considered as being for the part that you sold. ... You determine that $1,250 (which is one-fourth of the $5,000 tax you paid on your purchase of the land), can reasonably be considered as the amount of GST you previously paid for the part that you sold. ... Remission may be considered where relief is warranted but can't be achieved under applicable tax laws, through an assessment, or through other actions. ...

Progress update: We are continuing to work on analyzing accessibility enhancements to determine what would be considered over and above the minimum requirements to make recommendations on changes to our fit-up standards. ... Barrier 22: Accessibility is currently not considered as part of the development and maintenance of fleet management tools and forms. ... For example, people with autism, dyslexia, or attention‑deficit/hyperactivity disorder are considered neurodivergent. ...

Employee not reporting to your establishment Under our administrative policy, where your employee has a full-time remote work agreement and can be reasonably be considered ‘attached to an establishment of the employer, they are considered to be reporting to that establishment and the province it is in will be their province of employment. ... However, a non-resident director is not considered to be employed in Canada when they do not attend any meetings or performs any other functions in Canada. ... If you send your T4 return after the remittance due date, your remittance is considered late. ...

You are not considered to have paid the GST/HST. You received an unreasonable allowance You may be eligible to claim the GST/HST rebate. ... You are considered to have paid the GST/HST. This rule also applies when your employer or partnership pays you an allowance relating to motor vehicles, musical instruments, or aircraft. ...

Do not include the amount of any transitional tax adjustments that you are considered to have collected on certain sales of housing. ... Line 1201 – Transitional tax adjustment Enter on line 1201 the total amount of all transitional tax adjustments that you are considered to have collected during the reporting period. ...

However, a non-resident director is not considered to be employed in Canada when they do not attend any meetings or performs any other functions in Canada. ... CPP Do not report these amounts in box 26: a) Remuneration paid to the employee: before and during the month the employee turned 18 after the month the employee turned 70 during the months the employee was considered to be disabled under the CPP or QPP after an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election, with parts A, B, and C filled out before an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30 with parts A, B, and D filled out b) Amounts paid to the employee for employment, benefits, or other payments described in Chapter 2 of T4001, Employers’ Guide – Payroll Deductions and Remittances, where no CPP contributions had to be deducted c) Amounts for a clergy member’s residence from which you did not deduct CPP contributions (if the clergy member gets a tax deduction for the residence, CPP contributions are not required). ...

This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, like a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ... This includes situations where additional information has to be requested from the taxpayer, where the matter has to be referred to a subject matter expert for review, or where the return of another taxpayer, such as a spouse or a child, has to be considered before the eligibility of the request can be confirmed. ...