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Current CRA website
Registered pension plans (RPPs) frequently asked questions
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. ...
Old website (cra-arc.gc.ca)
Questions and Answers - RESP, RRSP and RRIF Consultation Session October 25, 2004
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. ...
Current CRA website
Frequently asked questions for the Registered Education Savings Plans (RESPs)
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. ...
Current CRA website
Income Tax Audit Manual
A demand loan is not considered a bona fide arrangement for repayment. ... For this reason, subsection 15(2) is considered to take precedence over section 80.4. ... However, the effect of section 22 election would have to be considered. ...
Current CRA website
Income Tax Audit Manual
A demand loan is not considered a bona fide arrangement for repayment. ... For this reason, subsection 15(2) is considered to take precedence over section 80.4. ... However, the effect of section 22 election would have to be considered. ...
Old website (cra-arc.gc.ca)
Registered Education Savings Plans (RESPs)
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. ...
Old website (cra-arc.gc.ca)
Fundraising by Registered Charities - Guidance
For the purposes of this test, substantially all is considered to be 90% or more. ... Note As a rule, raising awareness is not considered a charitable activity. ... Are the proceeds that my charity receives from the campaign considered fundraising revenue? ...
Archived CRA website
ARCHIVED – First-Time Home Buyers' Tax Credit (HBTC)
Who is considered a person with a disability for purposes of the HBTC? ...
Old website (cra-arc.gc.ca)
New remitter
What type of remitter you are New employers are considered regular remitters. ... The employer remits their quarterly remittance of $1,500 after April 15, which is considered late. ...
Old website (cra-arc.gc.ca)
Administrative Relief for Retroactive Lump-Sum Catch-Up Payments
Is a lump-sum payment considered a single amount for transfer purposes? ... No, a lump sum payment in respect of missed periodic payments is not considered a single amount for transfer purposes under section 147.3 of the Act and therefore would be taxable to the recipient in the year it is received. ...