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Since each request for relief must be considered on its own merits, the audit did not focus on the consistency of the decisions themselves. ... There is no single point of accountability for all servers in the Agency, and there is no consensus as to what is considered a DCE server. ...

(iv) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... 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. 5. ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA’s gross revenues. ... (f) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ...

Although the above discussion explains that using multiple years of data can increase knowledge about the relevant economic characteristics of transactions being considered as comparable, averaging the observed outcomes reduces the amount of information available to be used in an analysis. ... The average gives equal weight to each observation being considered, while the use of the range minimizes the potential impact of any unknown or unquantifiable comparability defects. ...

As a result, Non-Respendable Non-Tax revenues are considered to be earned on behalf of the Government of Canada. ... During 2011-12, the CRA considered the environmental effects of initiatives subject to the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals. ...

Also considered were the sources that the CTP gathers information from which include data on the CRA’s internal systems gathered by other CRA program areas, clients, third parties, social media, as well as public and private sector organizations that are external to the CRA. Examples of issues not considered when preparing this PIA include; auditing and verification processes, systems maintenance, notices of assessment issued to establish the amounts of debts, the dispute process, Tax Payer Relief, and the accounting functions as these are under the responsibility of others CRA programs. ...

Joining us on the show today is Vikram who works in digital compliance, and he’s going to share his knowledge so that you can know more about the jobs that are considered part of the platform economy, and what that means for your taxes. ... Would all that be something that's considered income? Vikram: So it depends, right? ...

The preferential tax treatment that charities receive, in particular the ability to issue tax deductible receipts, is considered by many charitable organizations to be crucial to their existence. ... Only Ontario and Alberta have enacted what could be considered regulatory statutes in relation to charities and, in the case of Alberta, the legislation is limited to regulating charitable fundraising. ...

For first-time donors (and I would note that an individual will be considered a first-time donor if neither the individual nor the individual’s spouse or common-law partner has claimed the Charitable Donation Tax Credit since 2007), the budget proposes to introduce a temporary supplement to the existing non-refundable tax credit for charitable donations by individuals. ... You will also recall that one of the legislative amendments resulting from the budget concerned gifts to another qualified donee for the purpose of supporting the recipient’s political activities – these gifts are now considered to be a political activity. ...

(mazout lourd) A product that would meet this definition, such as asphalt, but that is generally not suitable to be put into a fuel system that produces heat or energy and that is not burned or flared, will not be considered as heavy fuel oil by the Canada Revenue Agency for purposes of the Act. ... (naphta) A product that would meet this definition, such as a solvent, but that is generally not suitable to be put into a fuel system that produces heat or energy and that is not burned or flared, will not be considered as naphtha by the Canada Revenue Agency for purposes of the Act. ...