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SD Engagement National SD Events: The CRA continued to lever the three national SD events of Earth Day, Environment Week and Waste Reduction Week to increase employee understanding and application of SD considerations on the job. ... Table 1: SD Network Rating of SD Division Services in 2008-2009 Area Average Rating (out of 5) Change from 2007-2008 results Training and awareness 4.1 + 0.1 Events/major initiatives 4.0 + 0.2 Provision of information/guidance 4.4 + 0.4 Meetings/consultations 4.2- Performance reporting process 3.9 + 0.1 Performance reporting tool 3.7- Sustainability Criteria The SD program continued efforts to include social, economic and environmental considerations into CRA policy instruments. ...

If an item plays a minor or subordinate role, or if no part of the consideration can reasonably be attributed to it, it is likely an amenity. ... Consideration Sch. V, Part 1, para 6(b) 17. The consideration for a supply of accommodation should exceed $20 for each day of occupancy. If the consideration does not exceed $20 for each day of occupancy, the supply is exempt and is not considered short-term accommodation because it would be included in the non-taxable portion of a tour package. ...

If an item plays a minor or subordinate role, or if no part of the consideration can reasonably be attributed to it, it is likely an amenity. ... Consideration Sch. V, Part 1, para 6(b) 17. The consideration for a supply of accommodation should exceed $20 for each day of occupancy. If the consideration does not exceed $20 for each day of occupancy, the supply is exempt and is not considered short-term accommodation because it would be included in the non-taxable portion of a tour package. ...

Starting point: Percentage of non-confidential contracts over $500K reviewed for SD considerations in 2018 to 2019 (base year): 100%. Performance indicator: Non-confidential contracts valued over $250K are reviewed for potential sustainable development considerations. Target: 100% of non-confidential contracts over $250K reviewed for SD considerations. 2022–2023 Results: 10 (100%) new non-confidential contracts over $250,000 were reviewed for SD considerations and awarded. ...

It is within this context that the S ustainable Development Strategy 2004-2007 will unfold, and as such, takes into consideration internal and external realities. ... To assess how well sustainable development considerations are being integrated into programs, we will develop an audit program and measure progress over time. ... In terms of facilitating the measurement of sustainable development in programs, policies, and plans, our main indicator will be the presence of sustainable development considerations in key CRA planning tools, and the ultimate measure will be the tabling of triple bottom line (economic, social, and environmental) annual reports. ...

"Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is (a) imported by or on the order of a foreign government or an agency or representative of a foreign government; or (b) imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges. ... "Goods that are imported by a particular person where the goods are supplied to the particular person by a non-resident person for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of tangible personal property. ... Therefore, if a three-year subscription was purchased and paid for prior to 1991, even if the subscription is for a period after 1990, no GST applies to the consideration. 67. ...

Subsection 223(1) of the Act imposes a statutory obligation on all registrants making a taxable supply to indicate to the recipient of the supply, either: (a) the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply in a manner that clearly indicates the amount of the tax; or (b) that the amount paid or payable by the recipient for the supply includes the tax payable in respect of the supply. 3. ... It provides that no ITC may be claimed by a registrant in respect of a particular taxable supply except to the extent that both the nature of the supply and the consideration for the supply are reasonable with respect to the commercial activities of the registrant. 16. ... These books and records must capture the following: (a) sufficient information to identify the location where the taxable supply was made; (b) sufficient information to identify the reporting period when the GST in respect of the supply was paid or became payable; (c) the consideration paid for the supply; (d) the amount of GST paid or payable; and (e) sufficient information to identify the nature and quantity of the supply. 40. ...

If the supply of the option to purchase real property is a taxable supply, the consideration payable for the acquisition of the option is subject to the GST/HST. ... Where the supply includes the provision of real property situated in two or more provinces, separate taxable supplies of real property are deemed to be made for each part of the real property that is located in a particular province, for separate consideration equal to the proportion of the total consideration reasonably attributable to each part of the real property. ... Since the properties are situated in two provinces, the Excise Tax Act deems the supply of the real property to be two separate supplies made for separate consideration. ...

If the supply of the option to purchase real property is a taxable supply, the consideration payable for the acquisition of the option is subject to the GST/HST. ... Where the supply includes the provision of real property situated in two or more provinces, separate taxable supplies of real property are deemed to be made for each part of the real property that is located in a particular province, for separate consideration equal to the proportion of the total consideration reasonably attributable to each part of the real property. ... Since the properties are situated in two provinces, the Excise Tax Act deems the supply of the real property to be two separate supplies made for separate consideration. ...

"Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is (a) imported by or on the order of a foreign government or an agency or representative of a foreign government; or (b) imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges. ... "Goods that are imported by a particular person where the goods are supplied to the particular person by a non-resident person for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of tangible personal property. ... Therefore, if a three-year subscription was purchased and paid for prior to 1991, even if the subscription is for a period after 1990, no GST applies to the consideration. 67. ...