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Current CRA website

General GST/HST rebate application

In addition, the payment for your sale of the property to the creditor is considered to have become due on the day the time limit for redeeming the property expired. ... If you have already filed your return, attach a copy of it with the rebate application an indication as to whether or not you are a non-resident If you made a deemed taxable sale of the property, include all the following information with your rebate application: the date you are considered to have collected the GST/HST on that deemed sale the fair market value (FMV) of the property and an explanation of how you determined the FMV In the case of a property seizure, provide us with the expiry date of the redemption period. ... Reason code 9 – Lease of land for residential purpose (subsection 256.1(1)) Find out if you are eligible for the rebate You may be eligible for a rebate under reason code 9 if you paid or were considered to have paid the GST/HST on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess and remit the tax on a value that includes the land. ...
Current CRA website

Disability-Related Information 2016

For example, for a child with Type 1 diabetes, supervision includes: having to wake the child at night to test his or her blood glucose level; checking the child to decide if more blood glucose testing is needed (during or after physical activity); or other supervisory activities that can reasonably be considered necessary to adjust the dosage of insulin. ... Many professionals are considered medical practitioners. To view the list of professionals who can give a signed statement, go to Authorized medical practitioners for the purposes of the medical expense tax credit. ... For this deduction, many professionals are considered medical practitioners. ...
Current CRA website

T5008 Guide ‑ Return of Securities Transactions

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 it is postmarked on or before the next business day. ...
Current CRA website

General GST/HST rebate application

In addition, the payment for your sale of the property to the creditor is considered to have become due on the day the time limit for redeeming the property expired. ... If you have already filed your return, attach a copy of it with the rebate application an indication as to whether or not you are a non-resident If you made a deemed taxable sale of the property, include all the following information with your rebate application: the date you are considered to have collected the GST/HST on that deemed sale the fair market value (FMV) of the property and an explanation of how you determined the FMV In the case of a property seizure, provide us with the expiry date of the redemption period. ... Reason code 9 – Lease of land for residential purpose (subsection 256.1(1)) Reason code 9 – Lease of land for residential purpose (subsection 256.1(1)) Find out if you are eligible for the rebate You may be eligible for a rebate under reason code 9 if you paid or were considered to have paid the GST/HST on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess and remit the tax on a value that includes the land. ...
Current CRA website

2022

Since claim codes use a mid-point in a range, indexing is considered more accurate. ... Note The F and F1 amounts used here are additional amounts that were not known or considered when calculating the Annual taxable income (A) variable. ... In this way, the tax deductions that have been made under the previous option are not considered when calculating the deductions under the new option. ...
Current CRA website

Ethnography of vulnerable newcomers' experiences with taxes and benefits

While achieving a complete insider perspective is considered impossible, ethnographers nonetheless try to get as close as possible to a firsthand understanding of participants' lives. ... All recently arrived refugees are considered to be vulnerable persons for the purposes of this study, because Canada prioritizes the most vulnerable for refugee settlement Footnote 10, and because refugees face particular challenges to integration Footnote 11. ... Although data on language level among incoming refugees is not collected for statistical purposes, a 2016 IRCC report focused on the Syrian refugee program found an average language benchmark level of 2.6 among its participants, which is considered low. ...
Current CRA website

Organization

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. ...
Current CRA website

T5008 Guide ‑ Return of Securities Transactions

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. ...
Current CRA website

2015-16 Departmental Performance Report

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. ...
Current CRA website

Employers' Guide – Filing the T4 Slip and Summary

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. ...

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