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Through the risk based approach, CRA applies business intelligence tools and underlying algorithms to the automated risk assessment of a CEWS applicant, to assist in identifying those claims that are considered high risk and warrant a further review. ... The nature of a business, its reputation or its financial health were not factors that were considered for eligibility, as the legislative framework did not allow for these considerations. ... For example, military personnel and those working abroad may be considered to reside in Canada. ...

For option 2 or 3, when a previous tax year is less than 183 days, the adjusted base is whichever of the following amounts is greater: the adjusted base for that tax year the adjusted base for the next previous tax year of more than 182 days [Regulation 5301(3)] Fluctuating filing period ending No change to the fiscal period is considered to occur when a corporation follows the practice of ending its fiscal period on a chosen day of the week that is nearest to a certain day of the year, provided that the resulting period does not exceed 53 weeks. ... Payments made at an automated teller machine (ATM) may not be processed that same day When the due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time for calculating instalment interest and penalty if the CRA receives it on or before the next business day. ... Due dates When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on or before the next business day. ...

When their baby was born in November, they were considered common-law right away. ... Example: What is considered income Malika has a summer job as a food delivery driver. The money she earns, including tips, is considered her income. In Step 2 of your income tax and benefit return, you must report your income from all sources for the tax year. ...

A child or grandchild of a deceased annuitant is generally considered financially dependent on that annuitant at the time of death if, before that person's death, the child or grandchild ordinarily resided with and was dependent on the annuitant and they meet one of the following conditions: the child or grandchild's net income for the previous year (shown on line 236 of their income tax and benefit return) was less than the basic personal amount (line 300 from Schedule 1) for that previous year; or the child or grandchild is impaired in physical or mental functions and their net income for the previous year was equal to or less than the basic personal amount plus the disability amount (line 316 from Schedule 1) for that previous year. ...

An animal that only provides emotional support is not considered to be specially trained for a specific task In addition to the cost of the animal, the care and maintenance (including food and veterinarian care) are eligible expenses. ...

Find out how the GST/HST applies to exports of intangible personal property Find out how the GST/HST applies to exports of intangible personal property Supplies of intangible personal property (IPP) that may not be used in Canada are considered to be made outside Canada, and are therefore not subject to the GST/HST. ...

Note that for the purpose of determining whether an individual owns 10% or more of the shares, does not deal at arm's length, or is a specified shareholder, an individual is considered to own shares of the capital stock of a corporation under paragraphs 8500(3)(d) to (g) of the Regulations. ...

To be considered an NPO, no part of the income of such an organization can be payable to or available for the personal benefit of any proprietor, member, or shareholder, unless the proprietor, member, or shareholder is a club, society, or association whose primary purpose and function is to promote amateur athletics in Canada. ...

If we grant you an extension, your objection is considered to be filed on the day we send you the decision notice. ...

Note You are still be considered to have a spouse or common-law partner if there is no breakdown in the relationship and you were living apart because of: work; studies; or health problems. ...