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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. ...

This package includes the tax-free (first home) savings account annual information return and is considered a request to file an election to register the contract as a tax-free (first home) savings account under the social insurance number or temporary tax number of the holder. ... When the election has been accepted, the tax-free (first home) savings account is considered registered. ...

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. ...

If you are living outside Canada but are considered a Canadian resident for tax purposes and have a Canadian mailing address, we strongly encourage you to file your return online. ... When you sell (or are considered to have sold) your principal residence, you may be eligible to claim the principal residence exemption. ...

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. ...

However, this is the first time the charity has considered working in a war zone. ... Otherwise, any amounts the charity sends will be considered a gift to a non-qualified donee, which is not allowed under the Income Tax Act. ...

The delegated manager must give consideration to the traveller’s circumstances, time constraints, personal safety, equipment to be carried and weather conditions. 5.7.3 Transportation expenditures related to having meals at a restaurant are not a reimbursable expenditure or allowance, as it is considered a personal expense. 5.7.4 Transportation: Air travel 5.7.4.1 Travellers must research and reserve flights with the Government Travel Service (GTS) through the Shared Travel Services (STS) portal as outlined in Business travel by plane on KnowHow. ... In these situations the CRA, not the traveller, is considered to be inconvenienced. ...

An approved alternate designated workplace, if assigned in a WAA, would be considered an employee’s workplace for the purposes of this directive. 6.2.5 Expenditures resulting from misinterpretations or mistakes are not a basis for reimbursement. ... If an employee dies while travelling on CRA business, the CRA will authorize the reimbursement of actual and reasonable expenditures that are additional to those that might have been incurred had the death occurred in the HQ area. 6.21.3 Members of the Board are considered employees under the GECA and the Aeronautics Act and are therefore eligible to employment injury benefits, in the event of injury or death while travelling on Board business. 6.21.4 Actual and reasonable travel expenditures may be reimbursed if an employee's condition requires the presence of the next of kin or a representative of the family (in the opinion of the attending physician), as if that person was a CRA employee. 7. ...