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Current CRA website

Payments and earnings related to barbers and hairdressers

The chair renter is normally seen as running their own business and considered self-employed. ... If you are not considered to be their employer for EI purposes, do not continue to next step. You do not withhold CPP, EI or income tax deductions because the worker is considered self-employed. ...
Current CRA website

Payments and earnings related to taxi drivers and drivers of other passenger-carrying vehicles

For Employment Insurance (EI) purposes, you may be considered an employer of the self-employed taxi driver or driver of other passenger-carrying vehicles, even if you do not provide a payment to them. ... You do not withhold CPP, EI or income tax deductions because the worker is considered self-employed. ... Learn more: Payments of fees for services If you are considered to be their employer for EI purposes, continue to Step 3 – How to calculate insurable earnings. ...
Current CRA website

Questions and Answers - Air Travellers Security Charge (ATSC)

What is not considered a chargeable emplanement? Which airports are considered listed airports? ... Which airports are considered listed airports? The following airports are considered listed airports: Ontario Quebec Hamilton Kingston Kitchener/Waterloo Regional London North Bay Ottawa (Macdonald-Cartier International) Sarnia (Chris Hadfield) Sault Ste. ... For international travel, a passenger's waiting time between flights is considered a connection if the time is: 24 hours or less; or the time until the next available flight. ...
Current CRA website

Questions and Answers - Air Travellers Security Charge (ATSC)

What is not considered a chargeable emplanement? Which airports are considered listed airports? ... Which airports are considered listed airports? The following airports are considered listed airports: Ontario Quebec Hamilton Kingston Kitchener/Waterloo Regional London North Bay Ottawa (Macdonald-Cartier International) Sarnia (Chris Hadfield) Sault Ste. ... For international travel, a passenger's waiting time between flights is considered a connection if the time is: 24 hours or less; or the time until the next available flight. ...
Current CRA website

Basic Groceries

A cereal bar with a fruit filling is generally not considered to be a fruit bar. ... The delivery of doughnuts and coffee is considered to be catering and is taxable. ... Therefore, algae in liquid form would not be considered a "beverage". ...
Current CRA website

Basic Groceries

A cereal bar with a fruit filling is generally not considered to be a fruit bar. ... The delivery of doughnuts and coffee is considered to be catering and is taxable. ... Therefore, algae in liquid form would not be considered a "beverage". ...
Current CRA website

Representations to government as a charitable activity

Representations to government as a charitable activity Criteria for representations to be considered charitable Given their unique perspectives and expertise, it is recognized that charities make a valuable contribution to the development of public policy in Canada. ... Therefore, if a charity makes a representation to an elected representative or public official, with or without an invitation, this will generally be considered as a charitable activity. ... What kinds of representations might be considered charitable? Whether a representation meets all the criteria described in section 7.3 of Policy statement CPS-022, Political activities, will always depend on the specific facts of the individual case. ...
Current CRA website

Voluntary Disclosures Program

If a VDP application is accepted as having met the conditions set out in paragraph 29, it will be considered a valid disclosure. ... On July 20, 2018, the registrant submitted all of the GST/HST returns requesting that they be considered under the VDP. ... In contrast, the GST/HST return for the period ending June 30, 2018 would not be considered for VDP treatment if is the only return being filed. ...
Current CRA website

Draft GST/HST Memorandum 16.5 – Voluntary Disclosures Program

The majority of registrants comply with their obligations and an important principle of the VDP is that the relief is fair and is not considered to reward non-compliance. ... If a VDP application is accepted as having met the conditions set out in paragraph 22, it will be considered a valid disclosure. ... Due to the nature of a particular application, referrals to other programs within the CRA may be considered necessary in order to fully analyze the application. ...
Current CRA website

Board of Management Oversight Framework

Assessment Criteria Progress against Service Strategy baseline data supports corporate objectives Evidence of innovation Information Considered by the Board The CRA Service Strategy 2009-2010 to 2011-2012 sets out goals and measurable objectives for the Agency's service to Canadians. ... Assessment Criteria Service complaints are addressed in a timely manner There is evidence of continuous improvement in relation to service complaints Evidence of innovation Information Considered by the Board Over the past year, the CRA has met its 90% internal performance measures for timely resolution of service complaints and also met its 95% performance measures for timeliness in problem resolution cases. ...

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