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The CRA defines individuals as non-residents for income tax purposes, if they: normally, customarily, or routinely live in another country and are not considered a resident of Canada; do not have significant residential ties in Canada and any of the following applies: they live outside Canada throughout the tax year they stay in Canada for less than 183 days in the tax year Footnote 2 Non-resident tax revenue can be derived from income described under Part I of the Income Tax Act (ITA), (for example, Canadian employment income, business income, and disposition of Canadian taxable property) and Part XIII of the ITA (for example, Canadian investment income, rental income, pension income, annuities and royalties). ... Where opportunities are identified for improvements in processes, they will be considered with the appropriate Agency stakeholders. ... Return to footnote4 referrer Footnote 5 Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status Return to footnote5 referrer Footnote 6 Residence Status System Project Business Case (November 2019) developed by the ABSB – Call Centre Services Directorate Return to footnote6 referrer Footnote 7 Complex cases include the taxpayer being considered a resident of another country under a treaty, as well as many ties (primary and secondary) across many countries Return to footnote7 referrer Footnote 8 Data request from the Specialty Correspondence Section in the ABSB. ...

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. ...

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. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

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 subsection 148.1(1) definition of "eligible funeral arrangement" provides that the following payments (other than any portion of those payments that are contributed to a cemetery care trust-- see ¶ 5(c) above) are considered to be made under a separate arrangement that is not an EFA: (a) any payment made as consideration for the immediate acquisition of a right to burial in or on property that is set apart or used as a place for the burial of human remains; or (b) any payment made as consideration for the immediate acquisition of any interest in a building or structure for the permanent placement of human remains. ... For purposes of section 125, income earned under an EFA that is included in the income of a qualifying person that is a corporation is considered to be income from an "active business carried on by a corporation" within the meaning of that term as defined in subsection 125(7). ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

However, when such a disclaimer or assignment would achieve the same effect as a simple disclaimer without any assignment, a disclaimer is considered to have been made for the purposes of subsection 70(6). ... This provision explains the circumstances under which a trust shall be considered to be created by a taxpayer's will for purposes of the Act. ... Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

Transfers made through a tax system are considered authorized when the related tax measures are authorized. ... Relevant factors such as new administered activities, legislative changes and economic factors may also be considered. ... The CRA has recorded, in the amounts payable to taxpayers or in reduction of the amounts receivable from taxpayers, as applicable, the estimated amount of objections or appeals that are considered likely to be lost and that can be reasonably estimated. 10. ...