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To be differentiated from outcomes, which are considered the effects or ramifications of outputs; e.g., an audit may generate additional tax revenue as an output and result in increased taxpayer compliance as an outcome. ...

Standard 35: Studies of wait times for the payment of duties and taxes have not been considered necessary, due to dramatic declines in small collections in recent years. ...

Low complexity objections: Very few GST/HST objections are considered low complexity. ...

Decision A request to accept a late-filed section 156 election or revocation of the election will be considered on a case-by-case basis within the context of the following guidelines. ...

For non-competitive procurements that are not considered a pressing emergency, the Contracting Authority must receive the list of names prior to contract award. ...

For more information, see: GST/HST Info Sheet GI-151, Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island GST/HST Info Sheet GI-164, Prince Edward Island: Transition to the Harmonized Sales Tax: Information for Non-registrant Builders GST/HST Info Sheet GI-101, Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia, and Nova Scotia British Columbia transition tax rebate British Columbia transition tax rebate You may be eligible for the British Columbia transition tax rebate if you are the builder of newly constructed or substantially renovated housing in British Columbia and: you had to charge the purchaser the 2% British Columbia transition tax you had to account for the 2% British Columbia transition tax on a self-supply of the housing the purchase price is considered to include the 2% British Columbia transition tax To apply for this rebate, use Form RC7004-BC, British Columbia Transition Tax Rebate. ...

ITB is the only Branch able to load data onto the appliance for general consumption H) Risk impact to the individual or employee Details: The sensitivity of information utilized through the R&D environment is considered high (Protected B). ...

Note Filing a notice of objection with the CRA or an appeal with the Tax Court of Canada will restart the collections limitation period for all types of tax debts because both of these actions are considered acknowledgments of debt. ...

Under the CPP and the EIA, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the CPP and/or insurable under the EIA; the amount of pensionable and/or insurable earnings; whether or not CPP contributions and employment insurance (EI) premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of CPP contributions and/or EI premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the EIA; and the refund amount. ...

After your first tax year in Canada, you are no longer considered a newcomer for income tax purposes. ... If you were a resident of Canada in an earlier year, and you are now a non-resident, you will be considered a resident of Canada for income tax purposes when you move back to Canada and re-establish your residential ties. ...