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Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered "attached to an establishment of the employer". ... If the employee reports for work at your place or business, the province or territory of employment is considered to be the province or territory where your business is located. ...

If these conditions are not met, subsection 147.3(12) of the Act provides that the registration of the transferor plan is revocable. 4 In addition, subsection 147.3(10) of the Act deems the portion of the amount transferred in excess of what is permitted under subsection 147.3(4) to have been paid to the individual, and the individual is considered to have contributed the amount to the money purchase vehicle, 5 assuming there is no other provision to accommodate the transfer, e.g., subsection 147.3(6) of the Act. ... Where (a) an amount is transferred on behalf of an individual from a defined benefit provision of an RPP to a money purchase vehicle in accordance with subsection 147.3(4) of the Act, (b) retirement benefits had begun to be paid under the provision to the individual within one year before the transfer, and (c) the amount determined under paragraph 8517(4)(a) of the Regulations in respect of the transfer is greater than the amount that would be determined under paragraph 8517(4)(b) of the Regulations in respect of the transfer if retirement benefits had not begun to be paid to the member, the amount so transferred shall not exceed the amount that would be determined under subsection 8517(1) of the Regulations in respect of the transfer if paragraph 8517(4)(b) of the Regulations were applicable, unless none of the reasons for beginning to pay the retirement benefits can reasonably be considered to have been to maximize the amount that may be transferred in accordance with subsection 147.3(4) of the Act. ... Attained age Factor Attained age Factor Attained age Factor Under 50 9.0 65 12.4 81 7.0 50 9.4 66 12.0 82 6.7 51 9.6 67 11.7 83 6.4 52 9.8 68 11.3 84 6.1 53 10.0 69 11.0 85 5.8 54 10.2 70 10.6 86 5.5 55 10.4 71 10.3 87 5.2 56 10.6 72 10.1 88 4.9 57 10.8 73 9.8 89 4.7 58 11.0 74 9.4 90 4.4 59 11.3 75 9.1 91 4.2 60 11.5 76 8.7 92 3.9 61 11.7 77 8.4 93 3.7 62 12.0 78 8.0 94 3.5 63 12.2 79 7.7 95 3.2 64 12.4 80 7.3 96 and over 3.0 1 Where payments are made in two or more installments as a consequence of the transfer deficiency requirements under provincial pension legislation, each payment is a single amount and is subject to the prescribed amount limit at the time of each transfer. 2 Note that the prohibition on the transfer of surplus does not extend to situations where actuarial surplus is used to fund benefit upgrades for plan members, such as on the wind-up of a plan, since such amounts are no longer considered to be surplus. ...

An individual undertaking a post doctoral fellowship is not considered to be enrolled in a qualifying educational program. ... Note A program is not considered a qualifying or specified educational program if the student receives, from a person with whom they deal at arm’s length, a grant, reimbursement, benefit, or allowance for that program. ... If the due date falls on a Saturday, a Sunday or a holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day. ...

A deemed resident if you do not have significant residential ties with Canada, but: you stay in Canada for 183 days or more in one calendar year, and you are not considered a resident of your home country under the terms of a tax treaty between Canada and that country. ... A deemed non-resident, meaning that you have significant residential ties with Canada but are considered a resident of another country with which Canada has a tax treaty. ... The answer is: Based on the information provided, you would be considered a resident of Canada for income tax purposes and should do your taxes. ...

The rules relating to whether a good or service is considered taxable, zero-rated, or exempt under the GST remain the same under the HST. ... If ownership or possession of the property is transferred to a recipient before April 2013, and that property would not be subject to the HST under the general transitional rules if it were supplied separately, the supply of that property will be considered to be a separate supply from the service or other property. ... Reporting the HST during the transition period for the supplier For the purposes of the 9% provincial part of the HST for PEI, amounts that become due, or are paid without having become due, on or after February 1st, 2013, and before April 1st, 2013, will be considered to become due, and not to have been paid before, April 1st, 2013. ...

In other words, in order for a person (or group of persons) to be considered to hold qualifying voting control of a corporation, 90% or more of shareholder votes in respect of all corporate matters must be held and controlled by the person (or group of persons) with limited exceptions. Only where a particular person (or particular group of persons) has a high degree of both ownership and control of the corporation will the person (or group of persons) and the corporation be considered to be closely related for purposes of the GST/HST. 7. ... Only where a person (or group of persons) has a high degree of entitlement to the partnership’s income or to amounts that would be paid to all members of the partnership on the winding-up of the partnership, as well as control of the partnership, will the person (or group of persons) be considered to have all or substantially all of the interest in the partnership. ...

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. ...

There is no single point of accountability for all servers in the Agency, and there is no consensus as to what is considered a valid DCE server. ...

Evaluation – The CRA's Management of Interrelated Businesses Please note that in the spirit of the Access to Information Act, some information within this document cannot be disclosed as release is considered to be injurious to CRA’s ability to effectively administer the ITA/ETA, and/or implement administrative plans to address the report findings. ... As noted by the AERB in their evaluation, certain relationships need to be considered in determining if certain tax benefits are available to a taxpayer or in determining if these benefits should be shared between different taxpayers. ... Personal Services Businesses (PSB) Personal Services Businesses (PSBs) exist where the individual performing the work would be considered to be an employee of the payer if it were not for the existence of the corporation. ...

The Board considered and welcomed the new, more user friendly structure of the document. ... Another topic the Board considered in depth is Canadians' perception of the fairness of the tax system and of the service they receive from the CRA. ... As part of its fiduciary responsibilities, the Board also considered the Corporate Risk Profile risk action plan in June 2016, as well as a new Corporate Risk Profile for the new fiscal year in April 2017. ...