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General business Service Committee Identify enhancements to existing CRA services and CRA operations Receive input on forms, publications, and programs early in the development cycle Source of continuous feedback on tax administration for CRA Compliance Committee Source of continuous feedback on the audit process Receive input on how to make it easier for taxpayers to comply Working together to address issues of national interest, such as the underground economy, aggressive tax planning, offshore activities, CPA Canada’s “privilege” request Tax Administration Committee Identify situations where administrative provisions may be considered to attain tax policy objectives Identify possible solutions to obtain tax policy objectives Specialty areas Scientific Research & Experimental Development (SRED) Committee Identify enhancements to existing SRED services and operations Receive input on SRED forms and publications early in the development cycle Commodity Tax Committee Identify enhancements to existing commodity tax services and operations Receive input on commodity tax forms, publications and programs early in the development cycle Source of continuous feedback on commodity tax administration for CRA Red Tape Reduction Committee Identify red tape burden for taxpayers and discuss solutions Source of continuous feedback on CRA’s red tape reduction deliverables Projects Training Committee Consideration of: Identify synergies related to training programs offered by both organizations Recognition of CRA experience for CPA Canada professional designation accreditation Addition of tax audit to university curriculums The Committees are expected to meet at least twice a year. ...

When you pay an accountable allowance (where receipts are required) to your employee to buy uniforms or protective clothing, this amount is considered to be a reimbursement of expenses, not a taxable benefit. ...

Specialized equipment you add to the automobile to meet the requirements of a disabled person or for employment such as cellular phones, two-way radios, heavy-duty suspension, and power winches are not considered to be part of the automobile’s cost for purposes of calculating the standby charge. ...

A lump-sum payment you receive from the lessor at the end of a lease is considered to be a terminal credit. ...

Amounts that are not taxed You do not have to report certain amounts in your income, including the following: any GST/HST credit, Canada child benefit,or Canada child tax benefit payments, including those from related provincial and territorial programs; child assistance payments and the supplement for handicapped children paid by the province of Quebec; compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident; most lottery winnings; most gifts and inheritances; amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service; most amounts received from a life insurance policy following someone's death; most payments of the type commonly referred to as strike pay you received from your union, even if you perform picketing duties as a requirement of membership; Elementary and secondary school scholarships and bursaries; Post-secondary school scholarships, fellowships, and bursaries are not taxable if you received them in 2016 for your enrollment in a program that entitles you to claim the full-time education amount in 2015 or 2016, or if you will be considered a full-time qualifying student for 2017; and Note Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable. most amounts received from a tax-free savings account (TFSA). ...

This includes the following situations: at the time of the payment, the spouses or common-law partners were separated and living apart because of a breakdown of their relationship; the contributor spouse or common-law partner died during the year the payer made or is considered to have made the payment; or at the time of the payment, either the annuitant or the contributor spouse or common-law partner was a non-resident. ...

Increased efficiencies, people satisfaction, and enhanced corporate image are considered to be long-term outcomes instead of results. ...

The strategy was also considered to be an ambitious plan that relied on a high level of SD awareness, understanding, commitment, and resources to realize the intended impact. ...

Therefore, any payment to a qualified beneficiary from an insured RRSP is considered a refund of premiums, regardless of when it is earned or paid. ...

Logging operations are generally considered to encompass any of the following: (a) cutting or "felling" trees in the woods, (b) trimming off branches and tops, (c) "bucking" into desired log lengths, (d) transporting logs to tidewater, or some other central gathering point, e.g. dry land sort, and (e) booming, rafting, or loading onto barges for towing to the mill. ...