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A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

Program Name: Policy, Rulings, and Interpretations Target Population: All Canadians Distribution of Benefits: Distribution of Benefits- Policy, Rulings, and Interpretations First group Second group Third group Fourth group Fifth group By gender Men – – X – – Women By income level Low – – X – – High Distribution of Benefits: By age group- Policy, Rulings, and Interpretations First group Second group Third group By age group Youth – X – Senior GBA Plus Data Collection Plan: Nothing to report for 2020–21 The CRA’s rulings and interpretations of Canada’s income tax laws are based on the Income Tax Act, the Income Tax Regulations, all related statutes, and the Income Tax Conventions which Canada has with other countries. ...

A summary of the significant accounting policies follows: (a) Revenues and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenues and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenues and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenues and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

The authority to disclose information to other countries under international tax conventions is delegated to the director general of the International and Large Business Directorate, Compliance Programs Branch. ...

You were also a deemed resident of Canada if you lived outside Canada during 2023, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were one of the following: a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2023, see If you were a member of the overseas Canadian Forces school staff who left Canada in 2023) a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2023 a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three-month period just before you began your duties abroad a member of the Canadian Forces at any time in 2023 a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada a dependent child of one of the first four persons described earlier in this section and your net world income in 2023 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2023 world income. ...

You were a deemed resident of Canada if you lived outside Canada during 2024, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were one of the following: a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2024, see Members of the overseas Canadian Forces school staff) a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2024 a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three-month period just before you began your duties abroad a member of the Canadian Forces at any time in 2024 a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada a dependent child of one of the first four persons described earlier in this section and your net world income in 2024 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2024 world income. ...

These rates are based on global warming factors and emissions factors used by Environment and Climate Change Canada to report Canada’s emissions to the United Nations Framework Convention on Climate Change. ...