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A taxpayer is considered to be a person, which can be an individual, a corporation, or a trust. ...

Allowances or reimbursement of expenses to an employee or partner For allowances or reimbursement of expenses to an employee or partner, your books and records have to show: the name and BN of the employer or partnership that paid the allowance or reimbursement the name of the employee or member of the partnership who has received the allowance or reimbursement the total amount of the allowance or reimbursement received by each employee or member of the partnership the total GST/HST considered to have been paid for the allowance or reimbursement the reporting period in which the allowance or reimbursement was paid the type of the supply/expense Computerized books and records Computerized books and records have to indicate: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's business registration number (BN) the date the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Contractual agreements For contractual agreements, the books and records and related documents have to show: the name or trading name and address of the supplier or that of the supplier's authorized agent or representative the supplier's BN the reporting period when the GST/HST was paid or became payable and the amount of GST/HST paid or payable the type of the supply the name or trading name and address of the recipient of the supply or that of the recipient's authorized agent or representative Unvouchered cash payments to coin and dollar bill operated machines For unvouchered cash payments to coin and dollar bill operated machines, your books and records have to show: the location where the taxable supply was made the reporting period when the GST/HST was paid or became payable the amount paid for the supply the amount of GST/HST paid or payable the type and quantity of the supply Procurement cards For procurement cards, under certain conditions the CRA will consider the following minimum information to constitute satisfactory supporting documentation at the time of claiming ITCs: date of transaction merchant name place of supply (City and/or Province) merchant category transaction amount cardholder (employee) name procurement card number For more information, see Notice 199, Procurement cards- Documentary Requirements for Claiming Input Tax Credits. ...

Subsection 4(3) ensures that deductions made by a trust under subsection 104(6), for amounts paid or payable to beneficiaries, and subsection 104(12), for amounts allocated to preferred beneficiaries, are not considered to be applicable to sources in a foreign country. ...

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

Strategic Direction Strategic Goals Corporate Objectives What we plan to do Quality Services and Client Education Implement a multi-year plan for quality service Confirm programs and services that align with our mandate and core business, as well as areas where new services could be considered. ...

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. ...

We are responsively managing debt levels and mitigating known risks by: developing new forecasting models to better predict the intake of future tax debt modifying and tailoring customized strategies for various taxpayer segments increasing our capacity to communicate with taxpayers in order to encourage payment compliance prioritizing our efforts to collect debt based on risk and responsibly writing off those accounts that are no longer collectable Trust accounts- compliance Budgetary financial resources Footnote 2 (dollars) 2014-15 planned spending 2015-16 planned spending 2016-17 planned spending 70,092,188 69,897,488 71,514,257 Human resources (full-time equivalents) 2014-15 2015-16 2016-17 1,746 1,747 1,716 Employers are obliged to collect and remit money considered to be held in trust for their employees to the Government of Canada. ...

If suspended, an exporter is not considered a certified independent remanufacturer and may not avail itself of the benefits of a certified independent remanufacturer. ...

Reasons for Not Registering with My Business Account When specifically prompted to explain why their business had not registered to use MyBA, three key barriers were identified: Some participants were simply not aware that the service even existed; Some participants did not see the value in registering (these individuals did not see the incremental value that MyBA can offer over and above what they are already doing online through their financial institutions, a process with which they are quite pleased and one that is part of their regular business processes); and A few were discouraged from registering because they were turned off by a registration process considered onerous. ...

LOI is not considered an enforcement action. For more details about this program, go to Voluntary Disclosures Program. 12. ...