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If the builder and the purchaser agree to use a stated price net of rebate for the unit, the rebate amount credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the tax is payable. ...

If the builder and the purchaser agree to use a stated price net of rebate for the unit, the rebate amount credited by the builder must be considered in determining the value of the consideration payable for the unit upon which the tax is payable. ...

Paragraph 2 of subsection 203(7) of Regulation 183- May notify a taxpayer that an agreement must be filed and if it is not filed may allocate an amount to each taxpayer Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Team Leader, Audit Team Leader, Enforcement Subsection 204(15) of Regulation 183- May accept a late election to classify certain qualifying property Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Team Leader, Audit Team Leader, Enforcement Paragraph 302.1(3)(b) of Regulation 183- May form an opinion that an undue reduction in the total amount of tax payable was not a purpose or intended ancillary result of an agreement or an arrangement Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Subsection 302.1(5) of Regulation 183- On joint request, may determine an amount that is reasonable and permit an employer to deduct that amount and may approve the form of the request Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Paragraph 2 of 302.1(7) of Regulation 183- May form an opinion that an arrangement or an agreement can reasonably be linked to an agreement or an arrangement described in paragraph 1 Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Team Leader, Audit Team Leader, Enforcement Section 312 of Regulation 183- May agree to determine the amount of taxable income in a province Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Assistant Director, Scientific Research and Experimental Development Manager, Audit Manager, Scientific Research and Experimental Development Team Leader, Audit Team Leader, Enforcement Paragraph 2 of subsection 1101(6) of Regulation 183- May request that an allocation agreement be filed for a related group of corporations or, in the absence of such an agreement, determine the appropriate allocation Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Assistant Director, Scientific Research and Experimental Development Manager, Audit Manager, Scientific Research and Experimental Development Subsection 1101(15) of Regulation 183- Shall designate a non-profit organization or hospital research institute as an eligible research institute where specified conditions are met Headquarters Positions Director General, Income Tax Rulings Director, Income Tax Rulings Manager, Income Tax Rulings Subsection 1101(16) of Regulation 183- May authorize an alternate effective date of a designation Headquarters Positions Director General, Income Tax Rulings Director, Income Tax Rulings Manager, Income Tax Rulings Subsection 1101(17) of Regulation 183- May revoke a designation Headquarters Positions Director General, Income Tax Rulings Director, Income Tax Rulings Manager, Income Tax Rulings Subsection 1101(19) of Regulation 183- May authorize an alternate effective date of a revocation Headquarters Positions Director General, Income Tax Rulings Director, Income Tax Rulings Manager, Income Tax Rulings Subsection 13(1) of Regulation 318/97- May direct that a certification does not form part of the records and books of a financial institution Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Manager, Audit Team Leader, Audit Team Leader, Enforcement Subsection 13(2) of Regulation 318/97- May direct a fund to cease certifying investments and order all or certain investments to be deemed as not eligible investments Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement Subsection 13(3) of Regulation 318/97- May be satisfied that a fund will comply with the Minister's directions and may revoke the direction and order given under subsection 13(2) and may approve the extent to which investments may be considered to be eligible investments Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, Enforcement a R.S.O. 2006, c. 9, Schedule D, s. 4. ...

Auctioneers Show/Hide Auctioneers If you are a registrant auctioneer selling goods for a person (who may be referred to as a vendor, owner or principal), you are considered to have made a sale of taxable goods. ...

Audit trail reports are considered Protected B information as defined by the Identifying Protected and Classified Information and Assets Policy. ...

Level of risk to privacy: 2 Details: The information on Form T661 and on forms T2SCH31, T2038(IND), T1174, T1145, T1146, and T1263 is considered to be part of the tax return (whether T1, T2, or T3). ...

Based on a sample of this size, the overall findings can be considered accurate to within ±3.1%, 19 times out of 20. ...

The findings for each audience can be considered to be accurate to within +/- 5%, 19 times out of 20. ...

Registrants are considered to be non-compliant accounts if they are late meeting or fail to meet their filing and/or payment requirements within prescribed timeframes. ...

The research also produced information pertinent to the impact of the new Web design on CRA Web site visitors overall, because assessment of navigation of the site considered not only accessibility factors but other design factors as well. ...