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Designated municipality – If a person is designated to be a municipality for particular exempt municipal services that it supplies, the person is considered to be a municipality only for the purposes of the PSB rebate and only for those particular exempt municipal services. ... An NPO means a person (other than an individual, estate, trust, charity, public institution, municipality, or government) that meets both of the following conditions: It is organized and operated solely for non-profit purposes It does not distribute or make available any of its income for the personal benefit of any proprietor, member or shareholder unless the proprietor, member, or shareholder is a club, society, or an association that has, as its primary purpose and function, the promotion of amateur athletics in Canada To be considered a qualifying NPO, at any time in a fiscal year, the NPO's or prescribed government organization's percentage of government funding for the fiscal year must be at least 40% of its total revenue. ...

A number of issues must be considered and addressed to determine whether a transfer payment is consideration for a supply, and these issues are explained in this memorandum. 6. ... The nature and mandate of a grantor are factors to be considered in determining whether or not a direct link exists between the transfer payment and a supply. ...

Slide 48- Section D – Financial information (9/9) Renee: Expenditures on management and administration include costs related to: holding meetings of the board of directors accounting, auditing, personnel, and other administrative services buying supplies and equipment, and paying occupancy costs for administrative offices and applying for grants or other types of funding Some expenditures can be considered partly charitable and partly management and administration costs, such as salaries and occupancy costs. ... The notices you see here are reminders that your annual return is not considered complete unless you provide the financial statements. ...

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. ...

The contractor’s service is considered to be an improvement to capital real property. ... A business input that might be considered an indirect input for cost allocation purposes (for example, certain overhead expenses) is a direct input for purposes of section 141.02 if the business input is not an excluded or exclusive input and can be attributed in whole or in part to the making of a particular supply or supplies. 27. ...

As a result, no further testing was considered necessary in these areas. ... While this provides a valuable source of risk information, a more formal selection tool would have helped ensure a broad range of factors were consistently considered in selecting cases. ...

This led the evaluation team to conclude that a taxpayer-centric segmentation system has greater potential to optimize future small business nudge performance. 4.2.3 Key takeaways from segmentation system testing The observations emerging from this evaluation should be considered tentative because they are only based on four previous nudge studies. ... Nudge researchers, field staff, management, and authors of the CRA Nudge Development Guide are considered below. ...

The audit found that the investment planning process was aligned with strategic priorities and considered project interdependencies and sequencing via business and IT architecture assessments. ... The investment planning process was aligned with CRA and Government of Canada priorities and considered project interdependencies and sequencing via business and Information Technology architecture assessments. ...

Only 5% (14 files) were considered to have high-quality comments that included analysis and direction to aid auditors and team leaders in completing an effective audit with a UE focus. ... Conducting more research, analysis and risk assessment in order to better understand the targeted areas was considered by CPB to be vital for combating the UE. ...

(iv) 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. ...