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Activities involving music entertainment or appreciation and recreational courses that include an element of music (e.g. ballroom dancing, aerobics) would not be considered music lessons. ... If a supplier provides multiple music programs, some of these programs may be considered music lessons for GST/HST purposes while others may not. ... Each program must be considered separately. Example A supplier offers a program for pre-school aged children and their parents. ...

Generally, the non-resident withholding tax is considered your final tax liability on the income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax liability. ...

Note If you were a resident (including a deemed resident) of Canada in 1999 but, under a tax treaty, you were considered a resident of another country, we may consider you to have been a non-resident of Canada for tax purposes in 1999. ... You were a deemed resident of Canada for tax purposes in 1999 if you did not have residential ties in Canada, but you stayed here for 183 days or more in 1999 and, under a tax treaty, you were not considered a resident of another country. ... If so, though we may consider you to be a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. ...

What areas of Ontario are considered Northern Ontario for the NOEC? Am I eligible for the 2017 NOEC? ... What areas of Ontario are considered Northern Ontario for the NOEC? For the NOEC, Northern Ontario means the districts of Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury (including the City of Greater Sudbury), Thunder Bay, and Timiskaming. ... However, as long as the CRA considered you to be a single parent for a particular month (as described in the previous question), your payment for that month will be based on the family income threshold. ...

Since 2012-13, an application is simply considered "abandoned" when an applicant organization does not respond to the Directorate's request for information. ... Public and charitable sector outreach initiatives In 2015-16, the Directorate reviewed its outreach program to assess its effectiveness.This review considered product quality, impact, and ease of understanding. ... First, it examined late filing and found that: approximately 1/4 of charities file late on an annual basis most late returns are received within 30 days of the deadline the majority of late filers were "repeat offenders," filing late for two or more consecutive years most late-filing charities have: no, or few, paid staff revenues under $100,000 expenditures under $100,000 The project also considered whether the Directorate unintentionally encourages charities to file just before their registration would be revoked, rather than filing on time. ...

Findings, Recommendations, and Action Plans 1.0 Governance The objective of the first line of enquiry is to determine whether: 1.1 Strategic investment planning reflects Agency priorities, and appropriate controls are in place to ensure project proposals (or submissions) are analyzed and aligned horizontally prior to approval; 1.2 Reporting requirements and procedures are appropriate to ensure efficient and effective oversight of project delivery in the MPI process; 1.3 Project management organizational models and practices are aligned with Agency policies, and best practices are identified and shared appropriately within the Agency; and 1.4 Opportunities for internal red tape reduction are considered. 1.1 Strategic Investment Planning Effective investment planning should ensure that resource allocation takes place in a diligent and rational manner while supporting departmental and government-wide priorities and taking into consideration areas of highest risk Footnote 11. ... Other factors that are considered include cost, organizational project management capacity, architecture and composition of the current portfolio. ... The establishment of Project Management Offices (PMO) is considered a best practice to help project teams with documentation and the establishment of project requirements, and as a way to maintain and share project management expertise. ...

Although there are no provisions that zero-rate the supply of an IUD as a device, the supply of certain IUDs may be considered to be a supply of a drug for purposes of the GST/HST. ... In other words, the supply of long-term residential accommodation, for which no funding described in item 4 above is received,even if the rent paid for this accommodation is geared to the tenant’s income, is not considered to be within an organization’s designated activities. ... These remaining funds are not considered to be government funding. Therefore, upon expiry of the operating agreement, the housing provider no longer meets the government funding criterion, even if it has funds remaining in the SSF. ...

The process through which your rights are protected varies depending on the right(s) being considered. ... If you feel your concerns have still not been fully considered after this first contact, you can file a complaint with the CRA Service Complaints Program. ...

The meaning of a tour package under the Act could result in a single supply that is a combination of two or more services, or of property and services, being considered a tour package for GST/HST purposes even though the package may not fit the common perception of a tour package. ... The nature and purpose of a package being sold has to be considered in order to determine whether it is a tour package or something else. For example, if the overall purpose of a package is to provide a specialized service, it is not considered to be a tour package for GST/HST purposes. ...

New employers are considered regular remitters, so you should send your remittances monthly unless the CRA advises you to use a different remittance frequency. ... This is the amount of the AMWA that will be used for 2017, and you would be considered a Threshold 1 remitter. ... Slide 28: Remittances are considered to have been made the day the CRA receives them. ...