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Current CRA website

Individual Statistics by Tax Filing Method (ISTFM) – 2018 Edition (2015 tax year)

There are four defined income ranges: less than $25,000 between $25,000 and $49,999 between $50,000 and $99,999 $100,000 and above Complexity of T1 return A T1 return is considered complex if at least one of the following conditions applies: positive gross self-employment income (lines 162, 164, 166, 168, or 170 from the T1 return) positive net partnership income (line 122 from the T1 return) positive taxable amounts of dividends or capital gains (line 120 from the T1 return) positive taxable amounts of interest income over $1,000 (line 121 from the T1 return) positive rental income (line 160 from the T1 return) the tax filer has declared bankruptcy the tax filer is deceased All other T1 returns are considered simple. ...
Current CRA website

Charities and public policy advocacy

Any resources devoted to incidental activities are considered to be devoted to charitable activities. ... Activities considered to be public policy advocacy seek to influence the laws, policies, or decisions of a government, in Canada or any foreign country. ...
Archived CRA website

ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2018. ...
Current CRA website

Regulatory Initiatives - Forward Regulatory Plan

Although the Disability Credit Promoters Restrictions Act gives the Governor in Council the authority to make regulations which exempt certain promoters from the notifying requirements, such regulations are not being considered at this time. ... However, since these penalties are considered to be excessive in cases where the non-compliance is with respect to large numbers of information returns, reduced penalties are available where numerous information returns of a type prescribed in the Regulations are filed late or not in electronic format by the same filer. ...
Archived CRA website

ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2019. ...
Current CRA website

Income Tax Audit Manual

The motion for an extension of time will be considered together with the leave application. The SCC normally addresses questions of legal interpretation but in certain situations, questions of fact may also be considered. ...
Archived CRA website

ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2020. ...
Current CRA website

Incarcerated individuals

They are still considered married or living common-law if they are separated involuntarily due to a period of incarceration, not because of a breakdown in the relationship. ... Similarly, they are also not considered to be an eligible spouse for the purpose of the calculation. ...
Archived CRA website

ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada

If the employee reports for work at your place of business, the province or territory of employment is considered to be the province or territory where your business is located. ... The rate for the additional federal tax for income which is considered to have been earned in Canada but which is not earned in a province or territory is 48% for 2022. ...
GST/HST Ruling

15 February 2019 GST/HST Ruling 193880 - Charity acting as an agent to purchase a service

Gross revenue includes business income, revenues from taxable and exempt supplies, donations, grants, gifts, property income, investment income and any amount considered a capital gain less any amount considered a capital loss from the disposal of property for income tax purposes. ...

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