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If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ...

This carry-forward executive remuneration amount will be considered in the executive compensation repayment amount calculation for claim periods 24 to 28. ...

Related persons are not considered to deal with each other at arm’s length. ...

The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision making. ...

In determining whether a particular program is child care, some factors that would be considered are the age of the participating children, the qualifications of the individuals operating the program, the extent that progress is measured and goal-orientation is involved, and the time devoted to the program. ...

Step 2 – Determine if you are a qualifying NPO To be considered a qualifying NPO at any time in a fiscal year, you must be an NPO or prescribed government organization and your percentage of government funding for the fiscal year must be at least 40% of your total revenue. ...

CRA's decision on the future of e-service delivery, therefore, must be carefully considered to ensure that it fully supports achievement of Agency 2010 objectives. 5. ...

Given that CRA's management of accounts receivable emphasizes a risk management approach, the substantial number of small balances of CCTB and GST/HST credit overpayments is considered a low priority. ...