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Deemed disposition- This term is used when you are considered to have disposed of property, even though a transaction did not take place. ... Consequently, a deemed disposition is not considered for the purposes of Income Tax Regulation 230 and a T5008 slip is not required. ... When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

Ensures that security matters are considered at the beginning, middle, and end of every major program, strategy, or initiative at the CRA. ... Information collected by the CRA for the purposes of the ITA, whether it is public or not, is considered taxpayer information and is subject to section 241. ... Taxpayer information about an identifiable individual is also considered “personal information” under the Privacy Act. ...

An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ...

If you send a payment to cover the balance due with your return, it is considered late. ... However, a non-resident director is not considered to be employed in Canada when he or she does not attend any meetings or perform any other functions in Canada. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

In contrast, when there is no third-party information to verify self-reported amounts (e.g., self-employment income), it is considered “tax non-assured”. ... The notice of assessment or reassessment is considered the written warning for GST/HST amounts owing and the CRA will also give a verbal warning by phone. ... For the purposes of this report, all income for which there is third-party reporting is considered “tax assured” as well as low-risk credits and deductions. ...

Where the repairs would have been made anyway, but a sale was negotiated during the course of the repairs or after their completion, the expense is considered current. ... If you did not live on your farm, the travel between the farm and your home is not considered business travel. ... Line 9951 – Return of fuel charge proceeds to farmers tax credit allocated to you in the year This credit is considered to be government assistance that you received in the year and is taxable to you. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

A charity or public institution will be considered to be a small supplier: in its first fiscal year; in its second fiscal year if its gross revenue for its first fiscal year was $250,000 or less; or if it has been in existence for more than two years, its gross revenue in either of its previous two fiscal years was $250,000 or less. 9. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...