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Old website (cra-arc.gc.ca)
Fact sheet
" Projects designed to educate registered charities about their obligations regarding gifting to qualified donees will be considered for funding. ... Small and rural – In 2008, projects designed to address the distinct needs of small and rural charities in meeting their obligations under the Income Tax Act were considered for contribution funding. ... For 2009-2010 (April 1, 2009, to March 31, 2010), only one-year projects will be considered for funding. ...
Old website (cra-arc.gc.ca)
Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act
Issue Is Corporation A considered to have made a supply of personal property that was produced by Corporation A exclusively for use in the course of activities that are not commercial activities under subparagraph 141.1(1)(b)(ii) of the Act? Comments Corporation A is considered to have made a supply of personal property that was produced in the course of its activities that are not commercial activities. ... Comments Dentist A is not considered to have made a supply of personal property that was produced exclusively for consumption or use in activities that are not commercial activities of the dental practice. ...
Old website (cra-arc.gc.ca)
Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products
Rationale The right to enter the lands for the purpose of developing and excavating gravel deposits on the lands, and mining and removing the gravel is considered a supply of a right to explore for or exploit a mineral deposit. ... Rationale Since DEF has acquired the right to explore for or exploit a mineral deposit, the royalty payment that DEF makes to ABC for the purchase of the gravel is considered to be a fee or royalty charged or reserved in respect of the right to explore for or exploit a natural resource. ... Rationale DEF has acquired the right to explore for or exploit a forestry resource, and the royalty payment that DEF makes to ABC for the timber is considered to be a fee or royalty charged or reserved in respect of the right to explore for or exploit a natural resource. ...
Old website (cra-arc.gc.ca)
Canada Pension Plan and Employment Insurance Explained
Workers who are engaged in aquaculture (cultivation of aquatic plants or animals), silviculture (cultivation of trees) or viticulture (cultivation of grapevines) are not considered to be agricultural or horticultural workers. ... The first condition applies because even though the amount received is over $250, the value of the wood is not considered to be a cash payment. ... The cords of wood are not considered to be a cash payment. In both cases, the employment is not insurable because one of the conditions applies. ...
Old website (cra-arc.gc.ca)
Questions and Answers about Line 127 - Capital gains
When you keep a treasury bill (T-bill) until it matures, the difference between the issue price and the amount you cash it in for is considered to be interest that accrued to you. ... At the time you give the gift, depending on the type of property you give, you are considered to receive an amount equal to: the undepreciated capital cost for depreciable property; or the adjusted cost base for other types of capital property. Your spouse or common-law partner, or the trust for your spouse or common-law partner or for yourself, is considered to have bought the capital property for the same amount that you are considered to have sold it for. ...
Old website (cra-arc.gc.ca)
Approval or denial of your request
Approval or denial of your request Factors used in arriving at the decision Where circumstances beyond your control, actions of the Canada Revenue Agency (CRA), or inability to pay or financial hardship has prevented you from complying with your tax obligations, the following factors will be considered when determining whether or not the CRA will cancel or waive penalties or interest: your history of compliance with your tax obligations; whether or not you knowingly allowed an arrears balance to exist upon which arrears interest has accrued; whether or not you exercised a reasonable amount of care in conducting your tax affairs, and whether or not negligence or carelessness has been demonstrated; and whether or not you acted quickly to remedy any delay or omission Third-party actions You are generally considered to be responsible for errors or delays made by a third party acting on your behalf for tax related matters. ... A second review request requires the following: the reasons why you disagree with the CRA's decision, e.g., not all information was considered, certain facts or details were missing or misinterpreted or not considered in their proper context; and any relevant new documents, new facts, or correspondence To maintain impartiality and transparency, the second review will not be conducted by the CRA official involved in the first review and decision. ...
Old website (cra-arc.gc.ca)
SR&ED Overhead and Other Expenditures Policy
In such a case, the portion of 40% used for SR&ED cannot be considered to be incremental. ... In that case, the expenditure is considered to be an expenditure for the lease of equipment. ... These types of costs are considered to be directly related to the prosecution of SR&ED outside Canada. ...
Old website (cra-arc.gc.ca)
Place of Supply
Likewise, if the place of supply would be considered to be outside Canada, all of the supplies are considered to be made outside Canada. ... There are rules for determining when the billing location for a telecommunication service is considered to be in Canada. ...
Old website (cra-arc.gc.ca)
Tax payable on non-qualified investments
For the purposes of TFSA taxes, if a trust governed by a TFSA holds property at any time that is, for the trust, both a prohibited investment and a non-qualified investment, the property is not considered to be at that time a non-qualified investment, but remains a prohibited investment. ... If the non-qualified investment becomes a qualified investment while it is held by a trust governed by a TFSA, the trust is considered to have disposed of and immediately re-acquired the property at its FMV. ...
Old website (cra-arc.gc.ca)
Late filing and failure to file the NR4 information return
It is proposed that these new rules be considered to have come into effect on March 21, 2013. ... When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...