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On the issue of SINs not being collected, the CRA explained that it considered it, but felt it would slow down the delivery of CEWS benefits that were urgently needed by the businesses – instead the decision was made to focus on back-end verification, including requiring the T4s to include breakdown of pay periods for employees, which will represent an important data point for CEWS verification. ...

Ensures that security matters are considered at the beginning, middle, and end of every major program, strategy, or initiative at the CRA. ...

If your spouse or common-law partner died at any time during the year, you are not considered to have a spouse or common-law partner at the end of the year. ...

Once an FHSA is opened, an individual T4FHSA record must be filed every year even if: there has been no activity during the reporting year there are no funds in the account Until an individual T4FHSA record is filed with an indication that the account has been closed in the year, the account will be considered open unless the account ceases to be an FHSA. ...

If a quantity of flowering material included in the cannabis product or used in the production of the cannabis product is an industrial hemp by-product, the particular quantity that is industrial hemp by-product is considered to be non-flowering material. ...

You are considered to have made the supply, received the consideration for the supply, and collected any of the HST payable in respect of the supply at the time you remove the money from a vending machine (or any other coin-operated device). ...

They will be considered in the regular review cycle for the policies. ...

The consultation sessions were each two hours long and consisted of a series of targeted and open questions to collect specific feedback that could be considered by the CRA in refining its burden reduction action plans. ...

If an approved instrument is recalibrated or otherwise modified in any way that may affect its metrological characteristics, it can no longer be considered approved for excise duty purposes and must be re-examined. ...

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