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(v) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...

Performance Measure RPP DPR Target Status Existence of implementation plan for disposing of all CRA-generated EEE (optional in RPP 2011-2012) Yes: Completed Mar. 2012 Total number of CRA locations with EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year FY 2011-12 10% FY 2012-13 50% FY 2013-14 100% Strategies/Comments Definition of a location: A location is considered a facility that is occupied by CRA employees. ... Performance Measure RPP DPR Target Status Presence of a green meeting guide (optional in RPP 2011-2012) Yes: Adopted March 2012 Strategies/Comments Definition of adoption within the green meeting guide: In order to be considered adopted, the CRA Guide will have senior management approval, be distributed and promoted throughout the CRA, and be posted on the national SD Web site. ...

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. ...

Cross references: Stipulation Not Required for Pre-1992 Plans – 8509(10.1) Designated Laws – 8513 11.4 8503(4)(d) – Undue Deferral of Payment One year from the date of the member's death is considered as soon as practicable, for the purpose of satisfying paragraph 8503(4)(d) of the Regulations. ... This subsection applies to benefits that are provided or payable after 2007. 11.26 8503(24) & (25) – Associated Defined Benefit Provisions Subsection 8503(24) of the Regulations specifies when one DB provision is considered to be associated with another DB provision for the purpose of subsection 8503(23). ...

Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. ... Appendix A – Proof of non-residence in Canada The following examples of written documentation, to be kept on file, will generally be considered satisfactory to the Minister of National Revenue as certification that the person to whom the sale is made is not resident in Canada. ...

Include the following: salary and wages (including pay in lieu of termination notice); bonuses; vacation pay; tips and gratuities; honorariums; director's fees; management fees; executor's and administrator's fees received to administer an estate (as long as the administrator or executor does not act in this capacity in the regular course of business); director's fees paid to non-resident directors for services rendered in Canada (a non-resident director is not considered to be employed in Canada when he or she does not attend any meetings or perform any other functions in Canada); commissions, taxable allowances, the value of taxable benefits (including any GST/HST or other applicable taxes), and any other payments you paid to employees during the year. ... However, do not include in Box 26 – CPP/QPP pensionable earnings: Remuneration paid to the employee: before and during the month the employee turned 18; after the month the employee turned 70; during the months the employee was considered to be disabled under the Canada Pension Plan or Quebec Pension Plan; after an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election with parts A, B and C completed; before an eligible employee, who is 65 to 70 years of age, gave you a signed copy of Form CPT30 with parts A, B, and D completed. ...

Gross revenue is generally the total of business income, donations, grants, gifts, property income, investment income, any amount considered a capital gain from the disposition of property for income tax purposes, and any other revenue of any kind; less any amount considered a capital loss from the disposition of property for income tax purposes. ...

To determine whether the GST or HST applies to a supply of non-residential real property situated in Ontario or B.C. where the supply is made by way of lease, the following must be considered: the lease interval; and when the consideration for the supply of the real property becomes due or is paid without having become due. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

To determine whether the HST applies at 13% or 15% to a lease payment for non-residential real property in Nova Scotia, the following must be considered: the lease interval; and when the consideration for the supply of the real property made by way of lease becomes due or is paid without having become due for that lease interval. ... Since an amount is attributable to each night of accommodation, each night is considered to be a lease interval for GST/HST purposes. ...

In limited circumstances, a recreational unit may be considered a residential unit. ... Whether a particular recreational unit has the same permanent residential characteristics as a house – such that it is considered to be a residential unit, is affixed to the land in a permanent manner and is used as a place of residence – is determined on a case-by-case basis. ...