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Among these considerations, it is recommended that the CRA address the lower awareness level of electronic filing through a marketing campaign targeted at Quebecers who either file their own return by mail, or those relying on someone else to complete their return. ... Addressing awareness levels, security concerns, financial costs of completing a return electronically, as well as facilitating the process itself, all require consideration. ...

An advantage is what a donor may receive in return for his or her donation (for example, a meal, tickets to a show), and it must be taken into consideration when determining the eligible amount of a gift for receipting purposes. ... However, while only donations of property can be receipted as gifts in kind, the fair market value of any type of advantage (for example services, accommodation, meals) must be taken into consideration when determining the eligible amount of a gift for receipting purposes. ...

The second amendment clarified that a contributor includes a partnership, for purposes of the rule that disqualifies a trust from personal trust status if a beneficial interest has been acquired for consideration payable in any way to a contributor to the trust. ... The rule within the definition that generally ensures that one person (or two or more related persons) can make contributions to a trust and retain an interest under the trust without the prohibition on consideration being considered to apply was removed and provided in subsection 108(7). ...

An advantage is what a donor may receive in return for his or her donation (for example, a meal, tickets to a show), and it must be taken into consideration when determining the eligible amount of a gift for receipting purposes. ... However, while only donations of property can be receipted as non-cash gifts, the fair market value of any type of advantage (for example services, accommodation, meals) must be taken into consideration when determining the eligible amount of a gift for receipting purposes. ...

The non-resident applicant must provide sufficiently detailed information so that the waiver officer can determine the duration of the stay in Canada taking into consideration any expected periods of absence of five or more consecutive days, during any contract/engagement period. ... Production site A production site ia a geographic location in Canada used for a project, determined relative to the industry and type of activity (e.g. shooting a feature film) under consideration. ...

In such a case, the GST/HST rules require that the fair market value of the consideration that was received for the good or service be determined and GST/HST calculated based on that value. ... For more information on the tax implications of when a consideration other than money is received for payment, see the Excise Tax Act, section 153(1)(b). ...

Environmental Sustainability Goal 1: Minimize the impact of our operations on the natural environment (land, air, water) Long-term outcome: Zero waste to landfill Objective 1.1: Reduce and manage solid waste Implement "No Waste" program in 100% of facilities (2014) Battery recycling programs in 100% of facilities (2014) All facilities recycle surplus EEE in an environmentally sound and secure manner (2014) Achieve an 8:1 average ratio of employees to printing units (2013) Long-term outcome: 100% green procurement Objective 1.2: Increase green procurement 10% of spending on products and services will be green procurement (2014) SD clauses in: Contracts performance agreements and performance expectations procurement management processes Procurement officers with procurement authority have received green procurement training Long-term outcome: Paperless office Objective 1.3: Reduce paper consumption Reduce office paper use per FTE equivalent by 28% from baseline year 2005-2006 (2014) Paper reduction campaigns Reduce paper use from ATIP Convert internal forms to intra-forms Reduce the paper used for external publications by 10% from baseline year 2008-2009 (2014) Paper reduction initiatives in the APP process SD criteria in the CRA Publishing Policy Establish external paper reduction directive and guidelines Long-term outcome: Carbon-neutral operations Objective 1.4: Reduce GHG emissions Reduce GHG emissions from fleet vehicles by 5% from baseline year 2005-2006 (2014) Buy and maintain fuel efficient vehicles Train fleet users Achieve a 5% shift to sustainable travel options for business and commuter travel from baseline year 2007 (2014) Promote sustainable business travel and commuting options Reduce the real property footprint through alternative work arrangements Reduce energy use from office equipment and data centres (2014) Long-term outcome: Zero pollution Objective 1.5: Comply with Federal regulations Manage halocarbon containing equipment and petroleum storage tank systems to minimize environmental impacts (2014) Maintain up-to-date national halocarbon inventory Develop halocarbon product replacement plans to replace/eliminate outdated systems Maintain an up-to-date CRA petroleum storage tank system inventory Conduct reviews to ensure that the CRA petroleum storage tank systems comply with Federal regulations Socio-Economic Sustainability Goal 2: Deliver sustainable programs and services to Canadians Long-term outcome: 100% E-options for tax/benefits Objective 2.1 Increase electronic service and program delivery Taxpayers and benefit recipients have more electronic service options (2014) Develop and release new electronic service options Establish criteria and measure the SD benefits of CRA electronic services Long-term outcome: Efficient use of self-service options Objective 2.2 Increase CRA outreach and communications Canadians have greater access to tax and benefits information through outreach activities (2014) Increase the number of groups targeted for outreach events Integrate SD considerations and messages into outreach activities and communication Measure and communicate the SD benefits of CRA outreach activities Goal 3: Improve business sustainability Long-term outcome: Sustainable workforce Objective 3.1: Improve sustainability in human resources management Employees have increased access to electronic training and learning options (2014) Integrate SD messages in HR communications and products for recruitment Provide employees with more electronic learning options Employee awareness of SD is maintained at a minimum of 90% (2014) Develop an SD online course Modernize the management of the SD Program Long-term outcome: Sustainable IT capacity Objective 3.2 Incorporate SD in IT processes The life cycle management of IT processes and infrastructure is more sustainable (2014) Include SD criteria in ITB project templates Include SD considerations into ITB training and learning products Measure and communicate SD benefits of IT improvements Long-term outcome: SD in corporate culture Objective 3.3 Integrate SD into CRA accountability framework SD is integrated into corporate accountability framework (2014) Integrate SD in corporate plans and reports Include SD commitments in performance agreements (100% of ECs and 90% of MGs) Integrate SD criteria into corporate templates, policies, programs, plans Update the SD Line of Enquiry for use in internal audits Next page Previous page Page details Date modified: 2011-06-15 ...

The second amendment clarified that a contributor includes a partnership, for purposes of the rule that disqualifies a trust from personal trust status if a beneficial interest has been acquired for consideration payable in any way to a contributor to the trust. ... The rule within the definition that generally ensures that one person (or two or more related persons) can make contributions to a trust and retain an interest under the trust without the prohibition on consideration being considered to apply was removed and provided in subsection 108(7). ...

Appeals and CPB strive to ensure that tax issues are resolved with full consideration of all relevant information available throughout the compliance continuum, namely the audit and objection stages. ... Where an "Election for nil consideration" under subsection 156(2) of the Excise Tax Act is filed by the taxpayer at the objection stage (request for late-filed election). ...

It is the setting in which they bring political and strategic considerations to bear on proposed ministerial and governmental actions. ... Ministers have the right to seek their colleagues' consideration of proposals that may impact their area of responsibility. ...