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Specifically, they discussed opportunities to improve the CRA’s service role for charities, the balance of fairness with compliance, and topics identified by the Senate Committee that were referred to the ACCS for consideration. ...

In urgent circumstances, the CRA will expedite consideration of these applications. ...

When the loanback provisions apply, the qualified donee that receives the gift should reduce the amount that would otherwise be reported on the official receipt that it may issue, according to the two possible situations as follows: Situation one: the fair market value of the gift is reduced by the fair market value of the consideration given by the qualified donee for the non-qualifying security Situation two: the fair market value of the gift is reduced by the fair market value of the qualified donee's property that was used When the loanback provisions take effect after the qualified donee issues a receipt for income tax purposes, the qualified donee should issue a revised receipt to reflect the fair market value as adjusted by the provisions described above. ...

You are a tax shelter promoter if, in the course of a business, you: sell, issue or promote the sale, issuance or acquisition of, the tax shelter act as an agent or advisor for such activities accept consideration for the tax shelter, either as principal or agent There may be more than one promoter for the same tax shelter. ...

Our privacy governance structure The CRA has developed a strong privacy governance structure that fosters collaboration between all branches and regions and enables the incorporation of privacy considerations into all initiatives and services. ...

Committees for the Board of Management To help the Board fulfil its governance responsibilities, committees have been established to undertake much of the detailed review of items brought before the Board for its consideration. ...

Where a registrant has clearly indicated that the total amount paid or payable by the recipient of taxable supplies includes supplies taxable at the rate of 5% or at the rate in effect in a participating province, the recipient can calculate the amount of tax by either: multiplying the amount paid or payable for the supply by the fraction 5/105 (for supplies taxable at 5%), 12/112 (for supplies taxable at 12%), 13/113 (for supplies taxable at 13%) or 15/115 (for supplies taxable at 15%) to determine the amount of tax paid or payable; or multiplying the total amount paid or payable for the supply (consideration + tax) by the fraction 100/105 (for supplies taxable at 5%), 100/112 (for supplies taxable at 12%), 100/113 (for supplies taxable at 13%) or 100/115 (for supplies taxable at 15%) to determine the value of the consideration for the supply, and then calculate the amount of tax paid or payable by subtracting the value of the consideration from the total amount paid or payable. ... Generally, the recipient of a supply is the person liable to pay the consideration for the supply under an agreement for the supply. ... For example, a contract for services may specify the particulars concerning the supplier, the recipient, and the terms of payment, but the consideration and the tax paid or payable may be determined only on a periodic basis and documented on separate invoices. ...

Where a registrant has clearly indicated that the total amount paid or payable by the recipient of taxable supplies includes supplies taxable at the rate of 5% or at the rate in effect in a participating province, the recipient can calculate the amount of tax by either: multiplying the amount paid or payable for the supply by the fraction 5/105 (for supplies taxable at 5%), 12/112 (for supplies taxable at 12%), 13/113 (for supplies taxable at 13%) or 15/115 (for supplies taxable at 15%) to determine the amount of tax paid or payable; or multiplying the total amount paid or payable for the supply (consideration + tax) by the fraction 100/105 (for supplies taxable at 5%), 100/112 (for supplies taxable at 12%), 100/113 (for supplies taxable at 13%) or 100/115 (for supplies taxable at 15%) to determine the value of the consideration for the supply, and then calculate the amount of tax paid or payable by subtracting the value of the consideration from the total amount paid or payable. ... Generally, the recipient of a supply is the person liable to pay the consideration for the supply under an agreement for the supply. ... For example, a contract for services may specify the particulars concerning the supplier, the recipient, and the terms of payment, but the consideration and the tax paid or payable may be determined only on a periodic basis and documented on separate invoices. ...

Where a registrant has clearly indicated that the total amount paid or payable by the recipient of taxable supplies includes supplies taxable at the rate of 5% or at the rate in effect in a participating province, the recipient can calculate the amount of tax by either: multiplying the amount paid or payable for the supply by the fraction 5/105 (for supplies taxable at 5%), 12/112 (for supplies taxable at 12%), 13/113 (for supplies taxable at 13%) or 15/115 (for supplies taxable at 15%) to determine the amount of tax paid or payable; or multiplying the total amount paid or payable for the supply (consideration + tax) by the fraction 100/105 (for supplies taxable at 5%), 100/112 (for supplies taxable at 12%), 100/113 (for supplies taxable at 13%) or 100/115 (for supplies taxable at 15%) to determine the value of the consideration for the supply, and then calculate the amount of tax paid or payable by subtracting the value of the consideration from the total amount paid or payable. ... Generally, the recipient of a supply is the person liable to pay the consideration for the supply under an agreement for the supply. ... For example, a contract for services may specify the particulars concerning the supplier, the recipient, and the terms of payment, but the consideration and the tax paid or payable may be determined only on a periodic basis and documented on separate invoices. ...

The following table shows the membership of each committee as well as directors’ committee attendance during 2019–20, taking into consideration departures and appointments. ... All 45 were trained in green procurement within one year of being identified as a specialist for a total of 100% (this excludes Contracting Officers who have had their authority suspended or cancelled due to extended leave or assignments) FSDS Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains UNSDG 12 – Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Support the transition to a low-carbon economy through green procurement Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations 100% of the CRA’s six managers and heads of procurement and materiel management have performance evaluations that include green procurement FSDS Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains USSDG 12 – Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Support the transition to a low-carbon economy through green procurement Engage the Sustainable Development Centre of Expertise on environmental considerations for all contractual arrangements valued over $500,000 Number and percentage of contracts valued over $500,000 that the Sustainable Development Centre of Expertise reviewed for potential sustainable development (SD) considerations Eleven new contracts over $500,000 were awarded. ... This resulted in an e-storage paper savings estimate of 2.94 million pages (based on an average submission of 2 pages) FSDS Paper reduction initiatives prioritize materials and solutions that minimize the impact on the environment UNSDG 12 – Target 12.5 By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse Report on integrating sustainable development The CRA will continue to ensure that its decision-making process includes consideration of 2016 to 2019 Federal Sustainable Development Strategy (FSDS) goals and targets through its strategic environmental assessment (SEA) process. ...