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It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... APPENDIX A Valuation Day Value Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost (1) $ Valuation Day Value (2) $ Proceeds on Sale in 1972 $ Gain in 1972 $ Loss in 1972 $ A Company- 100 shares 2750 3150 400 B Company- 25 shares 710 620 90 C Company- 10 shares 640 840 200 D Company- 25 shares 1100 E Company- 40 shares 220 F Company- 10 bonds 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $600(3) $140(3) Year Ending December 31, 1973 On Hand at December 31, 1972 $ $ $ $ $ D Company- 25 shares 1100 700 400 E Company- 40 shares 220 190 30 F Company- 10 bonds 880 930 50 G Company- 60 shares 840 880 40 H Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 90(3) $430(3) Adjusted Cost Base Accounts Total MEMBER 1 2 3 4 Units held 300 60 75 75 90 Fair market value of units at Dec. 31, 1971 (assume no cash on hand) $6300 $1260 $1575 $1575 $1890 Add: Allocation of net gain for 1972 as shown above (4) 460 92 115 115 138 Balance December 31, 1972 6760 1352 1690 1690 2028 Deduct Allocation of net loss for 1973 as shown above 340 68 85 85 102 Balance December 31, 1973 $6420 $1284 $1605 $1650 $1926 (1) The cost of shares on hand at December 31, 1971 is irrelevant under the Valuation Day value method. (2) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $460. in 1972 and a net loss of $340. in 1973. ... APPENDIX B Median Rule Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost Valuation Day Value (1) Proceeds on Sale in 1972 Gain in 1972 Loss in 1972 A Company- 100 shares $1800 $2750(2) $3150 $400 $ B Company- 25 shares 550 710 620(2)-- C Company- 10 shares 800(2) 640 840 40 D Company- 25 shares 850 1100 E Company- 40 shares 240 220 F Company- 10 bonds 1000 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $440(3) $50(3) Year Ending December 31, 1973 On Hand at December 31, 1972 Cost Valuation Day Value Proceeds of Sale in 1973 Gain in 1973 Loss in 1973 D Company- 25 shares $ 850(2) $1100 $ 700 $ $150 E Company- 40 shares 240 220(2) 190 30 F Company- 10 bonds 1000 880 930(2)-- H Company- 60 shares 840 880 40 I Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 40(3) $180(3) (1) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (2) The median amount which becomes "cost" under the median rule. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $390. in 1972 and a net loss of $140. in 1973. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... APPENDIX A Valuation Day Value Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost (1) $ Valuation Day Value (2) $ Proceeds on Sale in 1972 $ Gain in 1972 $ Loss in 1972 $ A Company- 100 shares 2750 3150 400 B Company- 25 shares 710 620 90 C Company- 10 shares 640 840 200 D Company- 25 shares 1100 E Company- 40 shares 220 F Company- 10 bonds 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $600(3) $140(3) Year Ending December 31, 1973 On Hand at December 31, 1972 $ $ $ $ $ D Company- 25 shares 1100 700 400 E Company- 40 shares 220 190 30 F Company- 10 bonds 880 930 50 G Company- 60 shares 840 880 40 H Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 90(3) $430(3) Adjusted Cost Base Accounts Total MEMBER 1 2 3 4 Units held 300 60 75 75 90 Fair market value of units at Dec. 31, 1971 (assume no cash on hand) $6300 $1260 $1575 $1575 $1890 Add: Allocation of net gain for 1972 as shown above (4) 460 92 115 115 138 Balance December 31, 1972 6760 1352 1690 1690 2028 Deduct Allocation of net loss for 1973 as shown above 340 68 85 85 102 Balance December 31, 1973 $6420 $1284 $1605 $1650 $1926 (1) The cost of shares on hand at December 31, 1971 is irrelevant under the Valuation Day value method. (2) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $460. in 1972 and a net loss of $340. in 1973. ... APPENDIX B Median Rule Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost Valuation Day Value (1) Proceeds on Sale in 1972 Gain in 1972 Loss in 1972 A Company- 100 shares $1800 $2750(2) $3150 $400 $ B Company- 25 shares 550 710 620(2)-- C Company- 10 shares 800(2) 640 840 40 D Company- 25 shares 850 1100 E Company- 40 shares 240 220 F Company- 10 bonds 1000 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $440(3) $50(3) Year Ending December 31, 1973 On Hand at December 31, 1972 Cost Valuation Day Value Proceeds of Sale in 1973 Gain in 1973 Loss in 1973 D Company- 25 shares $ 850(2) $1100 $ 700 $ $150 E Company- 40 shares 240 220(2) 190 30 F Company- 10 bonds 1000 880 930(2)-- H Company- 60 shares 840 880 40 I Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 40(3) $180(3) (1) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (2) The median amount which becomes "cost" under the median rule. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $390. in 1972 and a net loss of $140. in 1973. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... APPENDIX A Valuation Day Value Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost (1) $ Valuation Day Value (2) $ Proceeds on Sale in 1972 $ Gain in 1972 $ Loss in 1972 $ A Company- 100 shares 2750 3150 400 B Company- 25 shares 710 620 90 C Company- 10 shares 640 840 200 D Company- 25 shares 1100 E Company- 40 shares 220 F Company- 10 bonds 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $600(3) $140(3) Year Ending December 31, 1973 On Hand at December 31, 1972 $ $ $ $ $ D Company- 25 shares 1100 700 400 E Company- 40 shares 220 190 30 F Company- 10 bonds 880 930 50 G Company- 60 shares 840 880 40 H Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 90(3) $430(3) Adjusted Cost Base Accounts Total MEMBER 1 2 3 4 Units held 300 60 75 75 90 Fair market value of units at Dec. 31, 1971 (assume no cash on hand) $6300 $1260 $1575 $1575 $1890 Add: Allocation of net gain for 1972 as shown above (4) 460 92 115 115 138 Balance December 31, 1972 6760 1352 1690 1690 2028 Deduct Allocation of net loss for 1973 as shown above 340 68 85 85 102 Balance December 31, 1973 $6420 $1284 $1605 $1650 $1926 (1) The cost of shares on hand at December 31, 1971 is irrelevant under the Valuation Day value method. (2) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $460. in 1972 and a net loss of $340. in 1973. ... APPENDIX B Median Rule Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost Valuation Day Value (1) Proceeds on Sale in 1972 Gain in 1972 Loss in 1972 A Company- 100 shares $1800 $2750(2) $3150 $400 $ B Company- 25 shares 550 710 620(2)-- C Company- 10 shares 800(2) 640 840 40 D Company- 25 shares 850 1100 E Company- 40 shares 240 220 F Company- 10 bonds 1000 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $440(3) $50(3) Year Ending December 31, 1973 On Hand at December 31, 1972 Cost Valuation Day Value Proceeds of Sale in 1973 Gain in 1973 Loss in 1973 D Company- 25 shares $ 850(2) $1100 $ 700 $ $150 E Company- 40 shares 240 220(2) 190 30 F Company- 10 bonds 1000 880 930(2)-- H Company- 60 shares 840 880 40 I Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 40(3) $180(3) (1) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (2) The median amount which becomes "cost" under the median rule. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $390. in 1972 and a net loss of $140. in 1973. ...

Filipe Dinis – Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch (F&A) John Messina – Assistant Commissioner, Information Technology Branch – Internal Champion Dave Bennett – Assistant Commissioner, Assessment and Benefit Services Branch – External Champion Dennis Quinn – A/Director General, Strategic Management and Program Support Directorate, F&A Executive Summary This report summarizes the Agency's performance against the commitments in the Canada Revenue Agency (CRA) Sustainable Development (SD) National Action Plan 2011-2014. ... The SD message on the banner was “Energy reduction – you've got the power!” ... Some areas choose to convert internal forms to fillable and savable PDF documents. ...

Filipe Dinis – Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch (F&A) John Messina – Assistant Commissioner, Information Technology Branch – Internal Champion Dave Bennett – Assistant Commissioner, Assessment and Benefit Services Branch – External Champion Dennis Quinn – A/Director General, Strategic Management and Program Support Directorate, F&A Executive Summary This report summarizes the Agency's performance against the commitments in the Canada Revenue Agency (CRA) Sustainable Development (SD) National Action Plan 2011-2014. ... The SD message on the banner was “Energy reduction – you've got the power!” ... Some areas choose to convert internal forms to fillable and savable PDF documents. ...

Sustainable Development Policy Note to the reader: This document can be downloaded in PDF format (PDF- 125 KB). ... Effective date The Sustainable Development Policy received Board of Management approval and came into effect on September 19, 2012 (Board Resolution # 2012/2013-14). ...

The cost plus and comparable uncontrolled price / transaction methodologies were represented in 6% and 14% of completed APAs in 2017. ... Table 4: Transfer pricing methodology Transfer pricing methodology Completed % of total In process % of total Total % of total Table 2 Notes Table 2 Note * TNMM- Total is the sum of the profit level indicators: Berry Ratio, Operating Margin, Return on Assets, and Total Cost Plus. Return to table 2 note * referrer Comparable Uncontrolled Price / Transaction 5 14% 4 7% 9 9% Cost Plus 2 6% 8 12% 10 9% Resale Price 0 0% 1 1% 1 1% Transactional Net Margin Method (TNMM)- Total table 2 note * 29 80% 47 70% 76 74% PLI- Berry Ratio 0 0% 2 3% 2 2% PLI- Operating Margin 25 69% 36 54% 61 59% PLI- Return on Assets 1 3% 2 3% 3 3% PLI- Total Cost Plus 3 8% 7 10% 10 10% Profit Split 0 0% 7 10% 7 7% Participation by industrial sector Participation in the APA program by industrial sector generally reflects the pattern of Canadian trade. ...

Internal Audit of the Management of Discipline Final report To print a copy of this report, use the printable version (PDF, 779 KB). ... Footnote 18 " In 75 (36%) of the total 209 LR discipline files reviewed, a discipline letter should not have been on file as the 2-year time frame had elapsed. ... Available training such as the "Discipline – What You Should Know" e-learning product, is not referenced in the Employee Corner website. ...

Internal Audit of the Management of Discipline Final report To print a copy of this report, use the printable version (PDF, 779 KB). ... Footnote 18 " In 75 (36%) of the total 209 LR discipline files reviewed, a discipline letter should not have been on file as the 2-year time frame had elapsed. ... Available training such as the "Discipline – What You Should Know" e-learning product, is not referenced in the Employee Corner website. ...