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What is considered an international electronic funds transfer? An international electronic funds transfer means the transmission of instructions for the transfer of funds, other than the transfer of funds within Canada. ... They must also report two or more EFTs of less than $10,000 each that are made within 24 consecutive hours by or on behalf of the same individual or entity when they total $10,000 or more, as these are considered to be a single transaction. ...

Questions and answers about Form T1142 Are distributions from an offshore mutual fund considered to be received and reportable if they're either re-invested in the same trust or invested in a different mutual fund trust? ... Are distributions from an offshore mutual fund considered to be received and reportable if they're either re-invested in the same trust or invested in a different mutual fund trust? ...

Situations where a non-resident is not considered to be carrying on business in Canada 11. The following are examples of situations where a non-resident is not considered to be carrying on business in Canada. ... In such a case, the lessor would not be considered to be carrying on business in Canada. ...

Situations where a non-resident is not considered to be carrying on business in Canada 11. The following are examples of situations where a non-resident is not considered to be carrying on business in Canada. ... In such a case, the lessor would not be considered to be carrying on business in Canada. ...

Situations where a non-resident is not considered to be carrying on business in Canada 11. The following are examples of situations where a non-resident is not considered to be carrying on business in Canada. ... In such a case, the lessor would not be considered to be carrying on business in Canada. ...

This memorandum sets out the administrative guidelines under which the cancellation or waiver of penalties and/or interest, payable under section 280 and penalties assessed under section 280.1, may be considered. ... Factors to be considered when waiving or cancelling penalties and/or interest 15. ... The person’s request for a second review should include the following information: the reasons why the person disagrees with the CRA’s decision (e.g., not all information was considered, or certain facts or details were not considered in their proper context); and any relevant new documents, facts or correspondence. ...

This memorandum sets out the administrative guidelines under which the cancellation or waiver of penalties and/or interest, payable under section 280 and penalties assessed under section 280.1, may be considered. ... Factors to be considered when waiving or cancelling penalties and/or interest 15. ... The person’s request for a second review should include the following information: the reasons why the person disagrees with the CRA’s decision (e.g., not all information was considered, or certain facts or details were not considered in their proper context); and any relevant new documents, facts or correspondence. ...

File payroll information returns (slips and summaries) Fill out the slips and summaries When to file information returns How to file information returns Distribute the slips Receiving your notice of assessment- PD7D Make corrections after filing When to file information returns Learn more if the CRA sent you a: Notice to file- TX14PD On this page Determine the filing due date Based on information return type Based on a special situation When is an information return considered on time What happens if you file late or you do not file References Determine the filing due date Based on information return type T4 returns T4A returns T4A-NR returns T4A-RCA returns T4PS returns The filing due date is the last day of February after the preceding calendar year T5018 returns 6 months after the end of the reporting period (calendar year or fiscal period) chosen by the payer T1204 returns March 31 after the preceding calendar year Based on a special situation Employee stopped working for you The filing due date does not change. ... When is an information return considered on time The CRA considers the information return to be filed on time if it meets one of the following conditions: It is received on or before the due date It is postmarked on or before the due date When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your information return is considered on time if the CRA receives it or it is postmarked on or before the next business day. ...

In certain circumstances, other services may or may not be considered freight transportation services. ... ABC is considered the invoicing carrier and charges the applicable GST/HST to the shipper. ...

In certain circumstances, other services may or may not be considered freight transportation services. ... ABC is considered the invoicing carrier and charges the applicable GST/HST to the shipper. ... In these circumstances, the gravel pit owner (contractor) would be considered to be the shipper of the goods, not the carrier. ...