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Some CRA personnel interviewed considered a payment misapplied if it was not applied correctly on its initial posting. Other employees considered a payment as misapplied only when the TP became aware of its misapplication and contacted CRA to have the payment transferred. ... When CRA processes payments as instructed by the TP, whether it is a direct or electronic payment, this should not be considered a misapplied payment by the CRA. ...

Feedback is solicited to ensure that suggestions to improve the content of training are provided on a timely basis; however, user feedback is not currently considered in the design of Delegation training. ... Recommendation: FAD should ensure that feedback continues to be solicited from training users and considered by those responsible for tailoring and designing Delegation training. Action Plan Management agrees and will ensure that the feedback received from training users is considered when the content of the training is reviewed. ...

The IT contracting section within AD has internal procedures for low dollar value procurement which are considered low risk. ... If the worker is an employee (employer-employee relationship), the payer is considered an employer. ... The procedures do not require documented evidence that a procurement specialist has considered the issue of employer-employee relationship in their review of the SOW. ...

If a property contains more than one parking lot, is each parking lot considered to be a “specified parking area”, or are the parking lots collectively considered to be a specified parking area? ... The charity is considered to not have collected the GST/HST on the supplies and does not need to include the amount in its net tax calculation. ...

Section 143 May impose any conditions or restrictions considered necessary on the making, importation, packaging, use or sale of, or other dealing with, an approved formulation Headquarters Positions Director General, Excise and GST/HST Rulings Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, GST/HST Audit Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Conditions and restrictions imposed in respect of the making or the use of an approved formulation are based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Industrial Commodities Division, or the Chief, Alcohol and Tobacco Section, or a person authorized to perform the duties of one of those positions. ... Subsection 293(2) May dispose of things seized in a manner considered appropriate Headquarters Positions Director General, Collections Director, Collections Field Positions Director, Tax Services Office History: Delegation in respect of subsection 293(2) was amended on November 6, 2014. ...

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...

Other U.N. declarations relevant to human rights will be considered on a case-by-case basis. ... These types of activities would generally be considered charitable, depending on the overall purposes of the organization. ... A5c: Yes; however, this activity will be considered political and subject to the limits outlined in the Income Tax Act. ...

They accordingly considered that the public benefit of this purpose had been established. ... Some of the factors considered include: the extent to which private benefits are considered incidental Private benefits will be considered acceptable when they occur in the delivery of a reasonable charitable benefit to a properly chosen beneficiary. ... At the time of the enactment of the Statute, the list of charitable purposes set out above was not considered exhaustive. ...

Who is considered a client? Why would I want to use this service? How do I get authorized to access tax information online? ... Who is considered a client? A client is anyone who authorizes you as their representative, for example a business, your employer, a family member, or a friend. ...