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By the same token, parents need to file only one application to be considered for income-based child benefits from both levels of government. Individuals need only “tick the box” when they complete their annual tax and benefit return to be considered for sales tax credits offered from both levels of government. ...

Appendix D – Glossary Accrual accounting The method of recording transactions by which revenues and expenses are reflected in the determination of results for the period in which they are considered to have been earned and incurred, whether or not such transactions have been settled finally by the receipt or payment of cash or its equivalent. ... 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. ...

While it is clear that tax evasion, or deliberate contravention or ignoring of a specific part of the law, should be considered to contribute to the tax gap, the appropriate treatment of tax avoidance is less clear. ... The inclusion or exclusion of tax avoidance is one of the many decisions that must be considered by tax administrations when determining the parameters that apply to their tax gap estimates. c. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ...

Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ... If the holder of a deposit or an annuity contract that is a TFSA dies, the holder is considered to have disposed of the deposit or the annuity. ...

"Related persons" are not considered to deal with each other at arm's length. ... " A TFSA with a new TFSA ID number, a new contract number, or both is considered a new contract with a presumed opening date of January 1 of the year of the election. ... Your return is considered on time if we receive it or if it is postmarked on or before the next business day. ...

Before explaining section 172.1, there are a number of related definitions that should be considered. ... In determining whether no tax would have been payable by the pension entity, all of the provisions of the ETA relevant to the particular supply must be considered. ... Second, since B Co acquired the hardware for supply to the trust, the deeming provisions of subsection 172.1(5) must be considered. ...

Consequently, a deemed disposition cannot be considered a “sale” for the purposes of subsection (2) of Regulation 230 and a T5008 slip is not required. ... " In the case of a deemed disposition, the issuer does not buy back the security and would not be considered to have redeemed it under subsection (3) of Regulation 230. In addition, a deemed disposition is not considered to be a cancellation of a security by the issuer since the security remains outstanding. ...

These adjustments to gross domestic product (GDP) figures are generally considered a proxy for the underground economy. ... These approaches to reducing participation in the underground economy will be considered on an ongoing basis. ... As cited by the OECD, one reason for the drop in underground economy activity from 1992 to 2009 is that industries traditionally considered at high risk declined as a percentage of the overall economy during that time period, while sectors less prone to underground economy activity were contributing a relatively larger share to Canada's GDP (Statistics Canada, Estimating the Underground Economy in Canada, 1992-2008, cited in OECD (2012), Reducing Opportunities for Tax Non-Compliance in the Underground Economy, Forum on Tax Administration SME Compliance Sub-Group Information Note, http://www.oecd.org/site/ctpfta/49427993.pdf). ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...