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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. ... When a due date falls on a Saturday, Sunday, or a 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. ...

For PQP staffing to be considered fully implemented, competency profiles have to be in place for CRA jobs[Footnote 2]. ... With the present staffing approach, all candidates who have successfully qualified and have placed in a qualified pool may be considered for placement. ...

The framework data includes: employee group, and level, region; type and details of misconduct; corrective measures taken; relevant factors considered (mitigating/aggravating); timeliness and delays of discipline process; consultation requirements undertaken; and associated Internal Investigations. 4.2 Performance measures and reporting Performance reporting should include data that is meaningful, complete and accurate to support informed decision-making by management at all levels. ... Eleven of the 34 files that involved multiple misconducts were not included in this test as they could be considered as more complex investigations. ...

Communication Consultation and communication occurred during the TFSA design and implementation phase and, for the most part, was considered successful by both CRA stakeholders and the financial institutions interviewed. ... Of the resolved notices of objection, 39% confirmed CRA’s decision and 37% were considered invalid Footnote 33. ...

While there is no formal strategy in place specific to information resources for small businesses, various branches have independently undertaken initiatives which can be considered key elements of a comprehensive strategy. ... An information resource is considered to be accessible when it contains information which is easily found and understood. ...

Information was exchanged with Revenu Québec. 3.3 Limitations and clarifications The following limitations and clarifications should be considered when reviewing this report: An external survey using online panels Footnote 8 was carried out by TNS Canada for this evaluation. ... Most were selected based on their high volumes whereas others were selected because they were considered complex or represented a distinct workload. ...

Allocations of costs from a non-Canadian member of a group to a Canadian member may be considered an imported taxable supply for GST/HST purposes and, as such, may be subject to GST/HST. ... It is also consistent with the position outlined in paragraph 7.6 of the Guidelines, part of which states: "If the activity is not one for which the independent enterprise would have been willing to pay or perform for itself, the activity ordinarily should not be considered as an intra-group service under the arm's length principle. ...

It should be noted, however, that for a process to be considered ‘good practice,’ it does not need to be at the forefront or vanguard of technological and other developments. ... At 13.6%, Canada’s year-end tax debt as a percentage of total net revenue is relatively low compared to the OECD average (31.1%), but may be considered high when compared to those of other leading tax administrations such as the United States and United Kingdom. ...

Refundable tax credits, deductions, or exemptions provided by the federal, provincial, territorial, or First Nations governments are considered tax concessions when they provide tax relief to taxpayers and relate to the types of taxes that are a revenue source administered by the CRA. ... Relevant factors such as new administered activities, legislative changes, and economic factors may also be considered. ...

This group comprises positions that are considered a part of the organization's management team and, as such, are accountable for exercising managerial authority to accomplish the objectives of the organization, responsible for managing human resources, communicating, and promoting the corporate values and culture of the CRA, and for leading and managing change within the organization. ... Other requests were considered complex because of the nature and sensitivity of the subject matter. ...