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Special rules Fuel brought into a listed province on behalf of a registered rail carrier or a registered specified rail carrier Under section 10, when another person transports fuel into a listed province on behalf of a registered rail carrier or a registered specified rail carrier, the registered rail carrier or registered specified rail carrier, and not the person transporting the fuel, is considered to have brought the fuel into the listed province. ...

Treat as interest on a debt obligation the part that can be reasonably considered to be interest. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

The subsequent section examines the major trends and developments in our external operating environment that were considered when establishing the corporate objectives outlined in this plan. ... Our priority will be to enhance the quality of service and to offer new services that respond to client needs by: taking an inventory of the programs and services we deliver; confirming programs and services that align with our mandate and core business, as well as areas where new services could be considered; and outlining a service direction for the Agency based on a plan to manage and improve our services. ...

About 16% of all Canadian households are considered to be precariously housed because they spend more than 30% of their income on shelter. ... While achieving a complete insider perspective is considered impossible, ethnographers nonetheless try to get as close as possible to a firsthand understanding of participants' lives. ...

Therefore, an alternative approach (econometric model) was also used to confirm that the federal cigarette duty gap estimate was reasonable. 3.2 Econometric Model The second method is based on the approach developed by the CD Howe (2017) and uses publicly available data from Statistics Canada and Health Canada to estimate legal sales (considered as a proxy to total demand for cigarettes) that should have occurred if the level of contraband cigarettes was very low. ... Licensees must reapply not less than 30 days from the date of expiry in order to be considered for renewal. ...

A second theme will include adjusting mindsets and modernizing practices so that information and data implications are considered from the outset of programs and projects. ... Operating context As the CRA pursues the strategic objectives and advances the priorities set out in this plan, a number of external and internal factors must be considered that are likely to have an impact on the achievement of its plans during 2022-23 and beyond. ...

A second theme will include adjusting mindsets and modernizing practices so that information and data implications are considered from the outset of programs and projects. ... Operating context As the CRA pursues the strategic objectives and advances the priorities set out in this plan, a number of external and internal factors must be considered that are likely to have an impact on the achievement of its plans during 2022–23 and beyond. ...

The most egregious cases of wilful non-compliance are referred to the Public Prosecution Service of Canada to be considered for criminal prosecution. ... The previous methodology considered fewer aspects of service. The new methodology will use an enhanced index that considers different aspects of service experience and service performance. ...

Tax year of a person, for GST/HST purposes, means: where the person is a taxpayer, within the meaning of that term in the ITA (other than an unincorporated person exempt because of subsection 149(1) of the ITA from tax under Part I of the ITA on all or part of the person's taxable income), the taxation year of the person for the purposes of the ITA where the person is a partnership described in subparagraph 249.1(1)(b)(ii) of the ITA, the fiscal period of the person's business determined under subsection 249.1(1) of ITA in any other case, the period that would be the taxation year of the person for the purposes of the ITA if the person were a corporation other than a professional corporation (within the meaning assigned by subsection 248(1) of the ITA) Tax year of a person, for QST purposes, means: where the person is a taxpayer within the meaning of the Quebec Taxation Act, other than an unincorporated person exempt in accordance with Book VIII of the Quebec Taxation Act from tax under Part I of that Act, the taxation year of the person for the purposes of the Quebec Taxation Act where the person is a partnership described in subparagraph (ii) of subparagraph (b) of the second paragraph of section 7 of the Quebec Taxation Act, the fiscal period of the person's business, determined under section 7 of the Quebec Taxation Act in any other case, the period that would be the taxation year of the person for the purposes of the Quebec Taxation Act if the person were a corporation other than a professional corporation within the meaning of section 1 of the Quebec Taxation Act Selected listed financial institution You are generally considered to be an SLFI for GST/HST purposes under subsection 225.2(1) of the ETA throughout a reporting period in a fiscal year that ends in your tax year if you are a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) of the ETA at any time in your tax year and you meet one of the following conditions: You have, at any time in your tax year, a permanent establishment in a participating province and you have, at any time in your tax year, a permanent establishment in any other province You are a qualifying partnership during the tax year You would generally be considered to be an SLFI for QST purposes under section 433.15.1 of the ARQST if you are a financial institution described in any of paragraphs 1 to 10 of the definition of "listed financial institution" in section 1 of the ARQST (which parallel subparagraphs 149(1)(a)(i) to (x) of the ETA) at any time in the tax year and you meet one of the following conditions: You have, at any time in your tax year, a permanent establishment in Quebec and you have, at any time in your tax year, a permanent establishment in another province You are a qualifying partnership during the tax year A corporation that is a listed financial institution only because it has an election in effect under section 150 of the ETA or 297.0.2.1 of the ARQST to have certain taxable supplies deemed to be financial services cannot be an SLFI. ...

While ECA Program officials considered audits to be the principal mechanism used to educate employers, their efficacy is limited largely to those who are audited, PROTECTED CRA audits were cited by 6% of the consultation respondents as providing a source of information or explanation on their payroll related enquiries, and only a small group from those noted concerns with it as a source of information. ... According to BECC agents interviewed, the more abstract enquiries that relate to taxable benefit obligations are considered more complex and referred to Level 2 agents whose job it is to interpret beyond what is directly stated in the guides. ...