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Management of Services Previous page Next page Expectation (a): Service Strategy – The Board must assure itself that the Agency has established a service strategy that is adaptable to meet the evolving needs of taxpayers and benefit recipients Assessment Criteria Service strategy is developed that meets the needs of taxpayers and benefit recipients Service strategy is aligned with the Agency’s mandate, Vision 2020 and the transformation agenda Information Considered by the Board The CRA met its objectives for service standards and exceeded its three year objective of a 5% increase in the share of total interactions that are undertaken on a self-service basis. In assessing this expectation, the Board considered the whole of Agency perspective, acknowledged the substantial progress in e-services, including the increase in on-line tools, and recognized the fact that the Agency is a government leader in call centre service. ...

Circumstances Under Which VDP Relief Will Not be Considered 19. The following, lists examples of circumstances that would not be considered under the VDP policy: income tax returns with no taxes owing or with refunds expected; these would be handled using normal processing procedures. ... On November 10, 2005, the taxpayer submitted all of the tax returns requesting they be considered under the VDP. ... In contrast, the 2004 tax return would not be considered for VDP treatment if it were the only return being filed. ...

Circumstances Under Which VDP Relief Will Not be Considered 19. The following, lists examples of circumstances that would not be considered under the VDP policy: income tax returns with no taxes owing or with refunds expected; these would be handled using normal processing procedures. ... On November 10, 2005, the taxpayer submitted all of the tax returns requesting they be considered under the VDP. ... In contrast, the 2004 tax return would not be considered for VDP treatment if it were the only return being filed. ...

This information does not apply if you are considered to have made a self-supply. ... Purchasers who forfeited the deposit are considered to have paid the GST/HST. ... If real property is not an element of the combined supply, the combined supply is considered to be a supply of a service only. ...

Please remember that all facts pertaining to the working relationship need to be considered. ... Can a courier be considered as an employee and a self-employed worker? ... It is possible for a worker to be considered an employee under one contract or agreement while at the same time being considered a self-employed worker under another contract or agreement. ...

What is not considered a RRSP, PRPP, or SPP contribution? Can contributions be made to a deceased individual’s RRSP, PRPP, or SPP? ... You can claim a deduction for: contributions you made to your RRSP, PRPP or SPP contributions you made to your spouse’s or common-law partner’s RRSP or SPP your unused RRSP, PRPP or SPP contributions from a previous year You cannot claim a deduction for: amounts you pay for administration services for an RRSP brokerage fees charged to buy and sell within a trusteed RRSP the interest you paid on money you borrowed to contribute to an RRSP, PRPP, or SPP any capital losses within your RRSP employer contributions to your PRPP What is not considered a RRSP, PRPP, or SPP contribution? The following are not considered to be a RRSP, PRPP, or SPP contribution for the purpose of claiming a deduction on your tax return. ...

Questions and answers about Form T1142 Are distributions from an offshore mutual fund considered to be received and reportable if they're either re-invested in the same trust or invested in a different mutual fund trust? ... Are distributions from an offshore mutual fund considered to be received and reportable if they're either re-invested in the same trust or invested in a different mutual fund trust? ...

GST/HST rebate for foreign representatives, diplomatic missions, consular posts, international organizations, or visiting forces units On this page Find out if you are eligible for the GST/HST rebate for foreign representative or official (reason code 2) Find out if you are eligible for the GST/HST rebate for diplomatic mission, consular post, international organization, or visiting forces units (reason code 3) Determine if you are considered an exception and you are not eligible for the GST/HST rebate How to apply for the GST/HST rebate When to file the GST/HST rebate application What information to include with the GST/HST rebate application and what records to keep Find out if you are eligible for the GST/HST rebate for foreign representative or official (reason code 2) Rebate eligibility is determined by the Department of Foreign Affairs, Trade and Development Canada, which regularly provides the Canada Revenue Agency with an updated list of eligible foreign representatives or officials and their spouses. ... Determine if you are considered an exception and you are not eligible for the GST/HST rebate The GST/HST rebate for foreign representatives and diplomatic missions is not available to: Canadian nationals who form part of the household, or are employed by missions or consulates honourary consular officers service staff private servants How to apply for the GST/HST rebate To apply for the rebate, use Form GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units. ...

What is considered an international electronic funds transfer? An international electronic funds transfer means the transmission of instructions for the transfer of funds, other than the transfer of funds within Canada. ... They must also report two or more EFTs of less than $10,000 each that are made within 24 consecutive hours by or on behalf of the same individual or entity when they total $10,000 or more, as these are considered to be a single transaction. ...

Situations where a non-resident is not considered to be carrying on business in Canada 11. The following are examples of situations where a non-resident is not considered to be carrying on business in Canada. ... In such a case, the lessor would not be considered to be carrying on business in Canada. ...