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PCD is also an active member of several joint CRA-provincial/territorial committees and assists other branches of CRA with their responsibilities from the time a new provincial tax measure is considered. ... Separate internal audits in these areas may be considered in the future. ... While SJ files have historically been considered as having a low PIA risk, CPB will continue to examine these files in the context of its TSO monitoring and Quality Assurance activities. ...

The CCRA guidelines identify that a chance to win a hole-in-one prize at a golf tournament will not be considered to be an advantage in determining the eligible amount of a gift. ... Particularly since there is no guarantee that donations will be made in subsequent years, we take the view that the advantage will be considered in determining the eligible amount of the gift in the year in which the advantage is received. ... To be considered complete and acceptable to the CCRA, registered charities must submit both Form T3010A and the Basic Information sheet (BIS). ...

The CCRA guidelines identify that a chance to win a hole-in-one prize at a golf tournament will not be considered to be an advantage in determining the eligible amount of a gift. ... Particularly since there is no guarantee that donations will be made in subsequent years, we take the view that the advantage will be considered in determining the eligible amount of the gift in the year in which the advantage is received. ... To be considered complete and acceptable to the CCRA, registered charities must submit both Form T3010A and the Basic Information sheet (BIS). ...

PCD is also an active member of several joint CRA-provincial/territorial committees and assists other branches of CRA with their responsibilities from the time a new provincial tax measure is considered. ... Separate internal audits in these areas may be considered in the future. ... While SJ files have historically been considered as having a low PIA risk, CPB will continue to examine these files in the context of its TSO monitoring and Quality Assurance activities. ...

This means the electronic tax return was not accepted for processing and your client's return is not considered to be filed. ... For the election to be considered valid, it must be submitted by the due date established in the Income Tax Act. ...

This means the electronic tax return was not accepted for processing and your client's return is not considered to be filed. ... For the election to be considered valid, it must be submitted by the due date established in the Income Tax Act. ...

This means the electronic tax return was not accepted for processing and your client's return is not considered to be filed. ... For the election to be considered valid, it must be submitted by the due date established in the Income Tax Act. ...

Note You may not be considered primarily responsible for the care and upbringing of a child if the child is legally, physically or financially maintained by a child welfare agency. ... Your application for the CCB is considered late if it includes a period that started more than 11 months ago. ... In these cases, both individuals may be considered primarily responsible for the child’s care and upbringing when the child lives with them. ...

Note You may not be considered primarily responsible for the care and upbringing of a child if the child is legally, physically or financially maintained by a child welfare agency. ... Your application for the CCB is considered late if it includes a period that started more than 11 months ago. ... In these cases, both individuals may be considered primarily responsible for the child’s care and upbringing when the child lives with them. ...

Under proposed changes, if you were considered a resident of Quebec on December 31, 2006 and your employment income is more than $2,000, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $729.30 or less or $596.70 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2006 and have to complete Schedule 10, do not use Form T2204. ...