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Current CRA website
When to request a remission review
Remission is only considered in exceptional circumstances Situations unlikely to be considered for review Who can request a remission review Situations that may be considered for review What is remission? ... Not all requests are considered for review. If a request is considered, it's subject to an in-depth review process. ... Your request could still be considered for review even if your situation isn't listed here. ...
Current CRA website
When to request a remission review
Remission is only considered in exceptional circumstances Situations not likely to be considered for review Who can request a remission review Situations that may be considered for review What is remission? ... Not all requests are considered for review. If a request is considered, it's subject to an in-depth review process. ... Your request could still be considered for review even if your situation isn't listed here. ...
Current CRA website
Automobile or motor vehicle benefits – Allowances or reimbursements provided to an employee for the use of their own vehicle
There may be other situations where driving is also considered to be employment-related. ... If you use a rate that is lower or higher than the prescribed rate, it may not be considered reasonable. All of the facts relevant to your employee’s situation must be considered to determine if a lower or higher rate is considered reasonable. ...
Current CRA website
IC00-1R6 - Voluntary Disclosures Program
Providing VDP Relief Circumstances Where Relief May be Considered 19. ... Circumstances Where Reduced Relief May be Considered Under the Limited Program 20. ... In contrast, the 2016 tax return would not be considered for VDP treatment if it is the only return being filed. ...
Current CRA website
IC00-1R6 - Voluntary Disclosures Program
Providing VDP Relief Circumstances Where Relief May be Considered 19. ... Circumstances Where Reduced Relief May be Considered Under the Limited Program 20. ... In contrast, the 2016 tax return would not be considered for VDP treatment if it is the only return being filed. ...
Current CRA website
IC00-1R6 - Voluntary Disclosures Program
Providing VDP Relief Circumstances Where Relief May be Considered 19. ... Circumstances Where Reduced Relief May be Considered Under the Limited Program 20. ... In contrast, the 2016 tax return would not be considered for VDP treatment if it is the only return being filed. ...
Current CRA website
Employee security (stock) options
If the security options are not considered received because of an employment relationship, these are not taxable as an employee benefit. ... Your result Your corporation must meet all of the conditions above to be considered a CCPC If your corporation does not meet all conditions above, it is not a CCPC. Your result Your corporation meets all of the conditions above to be considered a CCPC If your corporation meets all the conditions above, it is a CCPC. ...
Current CRA website
Employee security (stock) options
If the security options are not considered received because of an employment relationship, these are not taxable as an employee benefit. ... Your result Your corporation must meet all of the conditions above to be considered a CCPC If your corporation does not meet all conditions above, it is not a CCPC. Your result Your corporation meets all of the conditions above to be considered a CCPC If your corporation meets all the conditions above, it is a CCPC. ...
Current CRA website
Travel expenses
The amount for the reimbursement or the accountable advance is considered reasonable if it meets all of the following conditions: The amount covers the actual employment-related expenses your employee incurred on your business. ... (fixed by an Act of Parliament / Under the authority of the Treasury Board) ITA: 6(1)(b)(ii) Travel and separation allowances (Canadian Forces) ITA: 6(1)(b)(iii) Representation or other special allowances (person described in paragraph 250(1)(b) ITA) ITA: 6(1)(b)(iv) Representation or other special allowances (agent-general of a province – Period in Ottawa) ITA: 6(1)(b)(v) Reasonable allowances for travel expenses (in connection with the selling of property or negotiating of contracts for the employee's employer) ITA: 6(1)(b)(vi) Reasonable allowances received by a minister or clergyman ITA: 6(1)(b)(vii) Reasonable allowances for travel expenses (restriction at the municipal or regional level) ITA: 81(3.1) Travel expenses CPP: 12(1) Amount of contributory salary and wages ETA: 173 Taxable benefit is considered a supply for GST/HST purposes IECPR: 2(1) Amount of insurable earnings IECPR: 2(3) Earnings from insurable employment IECPR: 2(3)(a.1) Earnings from insurable employment- amount excluded as income under 6(1)(a) or (b), 6(6) or (16) of the ITA Document navigation Next: Determine the tax treatment of payments other than regular employment income What is considered reasonable What is considered reasonable allowance What is considered reasonable reimbursement What is a benefit What is an allowance What is a reimbursement What is the CRA's administrative policy for the purpose of taxable benefits Cash Near-cash Non-cash Page details Date modified: 2025-01-09 ...
Current CRA website
Calculate the GST/HST to remit on employee benefits
Determine if the GST/HST is not considered collected in special situations Before you calculate, you need to know if the GST/HST is not considered collected in special situations. ... If the GST/HST is not considered collected because it is in a special situation, do not continue to next step. ... You are considered to have collected the GST/HST on those taxable benefits on February 28, 2023. ...