Search - considered

Benefits considered The types of payments that can be submitted under this new process are benefits paid from defined benefit plans. ... Also considered acceptable are: catch-up payments following the approval by a provincial authority to restore benefits previously reduced; benefit underpayments caused by involuntary administrative error(s) or systemic problem(s) in the calculation of the original benefit; and lump-sum payments to the member's surviving spouse or beneficiary that meet these criteria. ...

The Registered Plans Directorate will reject submissions with file format errors, and all of the listings within those submissions will be considered not filed. ...

How should an organization's purposes be stated in its governing document to be considered charitable? ... A properly completed application, which is considered a simple application, can usually be reviewed within two months. ...

If an EAP does not satisfy this requirement, the payment will not be considered an EAP but, rather, an accumulated income payment (AIP) and would be taxed accordingly. ... For the situation mentioned above, this would not be considered administrative relief. ... Also, no donation receipt is issued, as it is not considered a donation from the subscriber. 18. ...

A consultant providing advice to taxpayers with regard to the SR&ED Program or preparing SR&ED claims would normally be considered to be in a conflict of interest situation. ...

This means that amounts paid into the plan by government agencies that are authorized to act on behalf of RDSP beneficiaries (such as children's aid organizations) will be considered to be contributions. ... The definition of "contribution" must indicate that payments into the plan from "designated provincial programs" (and direct or indirect payments from programs similar to "designated provincial programs") are not considered contributions for the purposes of section 146.4 of the Act. ...

Note You may not be considered a deemed resident if you left or entered Canada permanently in the year. ... 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. ...

This amount can be considered as a reasonable approximation of the cost amount of the property for the purpose of Form T1135. ... Since 75% of the property is rented out for profit, it is not considered to be personal-use property. 40. ... Each request is considered on its own merit and circumstances. See the Request for Taxpayer Relief form. 44. ...

PCD is also an active member of several joint CRA-provincial/territorial committees and assists other branches of CRA with their responsibilities from the time a new provincial tax measure is considered. ... Separate internal audits in these areas may be considered in the future. ... While SJ files have historically been considered as having a low PIA risk, CPB will continue to examine these files in the context of its TSO monitoring and Quality Assurance activities. ...

This means the electronic tax return was not accepted for processing and your client's return is not considered to be filed. ... For the election to be considered valid, it must be submitted by the due date established in the Income Tax Act. ...