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Current CRA website
Chapter 11 - 8503(4) to 8503(26) – Additional Conditions
Cross references: Stipulation Not Required for Pre-1992 Plans – 8509(10.1) Designated Laws – 8513 11.4 8503(4)(d) – Undue Deferral of Payment One year from the date of the member's death is considered as soon as practicable, for the purpose of satisfying paragraph 8503(4)(d) of the Regulations. ... This subsection applies to benefits that are provided or payable after 2007. 11.26 8503(24) & (25) – Associated Defined Benefit Provisions Subsection 8503(24) of the Regulations specifies when one DB provision is considered to be associated with another DB provision for the purpose of subsection 8503(23). ...
Current CRA website
Registering and Administering a Pooled Registered Pension Plan Webinar
These employer contributions to the PRPP are not considered as taxable income to the employee. ... Regardless of the designated beneficiary, the spouse or common law partner of a member who dies is considered, if applicable, as the beneficiary within the meaning of the PRPP. ...
Current CRA website
Service Standards in the CRA
Some change requests are considered complex and will take longer to process. ...
Current CRA website
Underground Economy Strategy 2018-2021
However, payments in cash or in kind have traditionally been considered “undetectable” and have therefore been seen to be synonymous with underground economic activity. 3. ... This data will be integrated into our business intelligence to better identify and implement the systems, tools, data and human resources that are best suited to addressing non-compliance; and This data can also signal trends and emerging or entrenched behaviours that may not have been previously considered. ...
Current CRA website
Federal Electoral District Statistics (FEDS) − 2017 Edition (2015 tax year)
The children must be under 19 at the end of the tax year to be considered a qualified dependant. ... A child must be under the age of 18 to be considered a qualified dependant. ...
Current CRA website
Federal Electoral District Statistics (FEDS) − 2018 Edition (2016 tax year)
The children must be under 19 at the end of the tax year to be considered a qualified dependent. ... A child must be under the age of 18 to be considered a qualified dependent. ...
Current CRA website
Federal Electoral District Statistics (FEDS) − 2019 Edition (2017 tax year)
The children must be under 19 at the end of the tax year to be considered a qualified dependent. ... A child must be under the age of 18 to be considered a qualified dependent. ...
Current CRA website
Individual Tax Statistics by Forward Sortation Area (FSA) − 2023 Edition (2021 tax year)
A child must be under the age of 18 as of that date to be considered a dependent. ... A child must be under the age of 18 as of that date to be considered eligible. ...
Archived CRA website
ARCHIVED - Non-Residents - Income Earned in Canada
The employment income earned in Canada which is reported under subparagraph 115(1)(a)(i) can be reduced by the deduction of expenses described under section 8 of the Act, such as travelling expenses under paragraphs 8(1)(f), (g) or (h), to the extent that they are reasonably considered applicable to such income. 7. ... As indicated in that bulletin, where such rental income is characterized as business income, it is considered to be from a permanent establishment in Canada. ...
Archived CRA website
ARCHIVED - Employee Benefit Plans and Employee Trusts
Constructive receipt is considered to apply in situations where an amount is credited to an EBP beneficiary's debt or account, set apart for the EBP beneficiary or otherwise made available to the EBP beneficiary without being subject to any restriction concerning its use. ... Consequently, payments from the plan are considered to be first a return of EBP beneficiary contributions, secondly a distribution of the plan's income for the year, thirdly a distribution of employer contributions and finally a distribution of the plan's prior years' income, if any. 20. ...