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Generally, a person is considered to be a connected person if the person owns (or is deemed to own) at least 10 per cent of the issued shares of any class of the capital stock of the employer (or of a corporation related to the employer); does not deal at arm's length with the employer; or is considered, by paragraph (d) of the definition of "specified shareholder" in Subsection 248(1) of the Income Tax Act, to be a specified shareholder of the employer. ... Furthermore, a person who does not deal at arm's length with the employer is considered to be a connected person but is not considered, on that basis alone, to be a significant shareholder. ... Requests to waive the rule were considered where it could be determined that those plan members who were significant shareholders and related persons did not control the employer. ...

In these cases, the new information will be considered. If, after we have considered all representations made by an applicant, we still find that the applicant has not met the requirements for registration, we will formally deny the application by sending an FTD. ... Volunteers This section includes tax information, for example concerning when a person is considered to have been remunerated by a charity, and when such remuneration constitutes a taxable benefit. ... When is a person considered to have been remunerated? A 4. A person is considered to have been remunerated for employment when he or she receives a salary, wage, allowance, or benefit because of an office or employment. ...

An allowance must be payable on a periodic basis to be considered support payments. ... A recipient includes: the payer's current or former spouse or common-law partner the parent of a child of whom the payer is a legal parent A child cannot be considered the recipient of support payments for income tax purposes. ...

As an employer who received CEWS, you must report the subsidy on your income tax or information return for the tax year (fiscal period) in which you are considered to have received it. The CEWS is generally considered to have been received on the last day of the claim period it relates to. ... Related form and guide Non-Profit Organization (NPO) Information Return (T1044) Income Tax Guide to the Non-profit Organization (NPO) Information Return (T4117) No GST/HST reporting requirements CEWS amounts you received are not considered taxable supplies. ...

This includes wage subsidy amounts you received through the: Canada Emergency Wage Subsidy (CEWS) Canada Recovery Hiring Program (CRHP) Tourism and Hospitality Recovery Program (THRP) Hardest-Hit Business Recovery Program (HHBRP) You must report the subsidy on your income tax or information return for the tax year (fiscal period) in which you are considered to have received it. The wage subsidy is generally considered to have been received on the last day of the claim period it relates to. ... Related form and guide Non-Profit Organization (NPO) Information Return (T1044) Income Tax Guide to the Non-profit Organization (NPO) Information Return (T4117) No GST/HST reporting requirements Wage subsidy amounts you received are not considered taxable supplies. ...

It has given us the courage over the years to tackle projects that we would otherwise have considered as being outside of our comfort zone. ...

However, not every plan in which more than one employer participates is considered a MEP. ... If so, that individual is generally considered to have received an amount equal to the fair market value of that interest. ... If all the questions are not answered, it will be considered an incomplete application and returned to the submitter. ...

However, not every plan in which more than one employer participates is considered a MEP. ... If so, that individual is generally considered to have received an amount equal to the fair market value of that interest. ... If all the questions are not answered, it will be considered an incomplete application and returned to the submitter. ...

If an EAP does not satisfy all these requirements, the payment will not be considered an EAP but rather an accumulated income payment (AIP), and it would be taxed accordingly. ... These issues are being considered, and the policies and processes to develop such a program may be reviewed as part of the re-engineering program or as a program implemented by the CRA. ... The CRA will reject submissions that contain file format errors, and all of the returns within the submission will be considered not filed. ...

An electronic submission will be considered a request for registration. ... If they are charged within the plan, they can be considered part of the contributions. ... If not, the transferring plan will be considered as having been paid to the subscriber as an AIP. ...