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Where the employer/claimant is an individual (for example a sole-proprietor or a partner in a partnership), the business entity’s information is considered personal. ...

Level of risk to privacy: 4 Details: Criminal Investigations Program investigator case files are considered Protected B and stored on CRA servers. ...

Enhancing business intelligence: maintaining examinations and focused audits which have been identified as an appropriate compliance treatment for those who are considered to be contingent non-compliers. expanding the Cryptocurrency Centre of Expertise which has been created to ensure that auditors with specialized knowledge are the ones conducting audits with a virtual asset element. ...

The Application of law, policy, and procedures element considers the technical accuracy of the results, whether the case conforms to CRA policies, and whether the taxpayer relief and penalty provisions were properly considered. ...

Full audit Increased political activities compliance actions As we build our political activities audit plan, we take the following factors into account: regional balance—charities from across Canada are considered; sector segment balance—charities from all four charitable purpose categories are considered—relief of poverty, advancement of education, advancement of religion, and certain other purposes beneficial to the community in a way the law regards as charitable; the severity of perceived non-compliance; previous non-compliance issues; and materiality—amount of resources involved. ...

Tools like surveys and other methods of qualitative and quantitative research are being considered to get feedback early in the development process, to make sure program changes reflect the needs of volunteers and organizations who participate in the program. ...

Third-party penalties may also be considered and applied to the preparers who knowingly engaged and facilitated these activities. ...

When the due date falls on a Saturday, a Sunday or a public holiday, recognized by the Canada Revenue Agency (CRA), your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

To calculate the average time taken to resolve pre-2016 MAP cases, the date of filing of the MAP request was used as the start date and the date of the closing letter sent to the taxpayer was considered the end date. ...

Corporation A business that has been incorporated, making it a separate entity, and the owner of which is no longer considered self-employed. ...