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Current CRA website

Chapter History S7-F1-C1, Split-receipting and Deemed Fair Market Value

The Summary is also updated to add the phrase “in certain circumstances” in the comment that a transfer of property for partial consideration may result in a gift under civil law. ...
Current CRA website

Actuarial Bulletin No. 3R1

If the ratio is over 50%, you may include more information for us to make a final determination, such as: confirmation that this plan is exempt from the 50% minimum contribution rule the assumptions used to determine the minimum employer contribution rule any other points you think are relevant While we would need to review all facts related to the plan, we generally give favourable consideration to a waiver request when employees are not funding more than half of the current service cost. ...
Archived CRA website

ARCHIVED - Premiums on Life Insurance Used as Collateral

As mentioned in new No 3, any unused portion of a line of credit is not an amount owing and cannot be taken into consideration in the determination of a deduction under paragraph 20(1)(e.2). ...
Current CRA website

Arbitration Board Operating Guidelines - Canada - United States

Should it come to light that a Board Member has a conflict of interest which would have prevented that member's original appointment, the Board Member must recuse himself or herself from consideration of the case and inform the other Board Members and both competent authorities. ...
Current CRA website

Newsletter 20-1, Registered Pension Plan Annuity Contracts

In determining whether the rights under the annuity contract are not materially different from the RPP, consideration must be given to the terms of the RPP based on the plan as registered. ...
Current CRA website

Additional information regarding the change to the taxation of German social security pensions

While you are not taxable on your income from all sources, it will be taken into consideration to determine the tax rate that will be used to calculate your tax liability on your income from sources in Germany. ...
Archived CRA website

ARCHIVED - Meaning of "Identical Properties"

[September 12, 2002] ¶ 1 has been revised to take into consideration the alphabetical reordering of various definitions in section 54 of the Act, and the subtitle "General" has been added. ...
Current CRA website

Teamwork and Cooperation

Keeping group members informed and up-to-date about any relevant or useful information Showing consideration for one’s group members and encouraging them to share their expertise with others in the group who would benefit from that in their work Providing group members with constructive feedback and perspective to assist them in their work Sharing new experiences with others in team meetings so they do not have to reinvent the wheel Supporting each other and combining one’s individual strengths with those of other group members to improve the group’s performance Keeping potentially helpful information to one’s self Interacting with one’s group members in a negative or indifferent manner Ignoring the ideas and opinions of group members Assuming that if others had anything of value to share then they would say it without being asked Working alone without any interaction with other group members Working competitively with group members to the detriment of the common goal Putting your personal interests ahead of the interests of the group Purpose of this competency for CRA Teamwork and Cooperation encourages employees to seek out, value, and support each other’s contributions in order to achieve CRA goals. ...
Current CRA website

Strategic Orientation

Considering how day-to-day tasks support the broader organizational objectives Aligning your activities and priorities with the organization's strategic goals Analyzing trends and determining potential implications for your organization Contributing to the strategic direction of the organization Doing your work without understanding how it fits into the big picture Setting activities and priorities that are independent of the organization's strategic goals Dealing with immediate issues only without consideration of the broader organizational objectives Creating vague strategic directions Purpose of this competency for CRA Strategic Orientation is essential to ensure that employee activities are aligned with the organizational mandate and vision. ...
Current CRA website

Financial tables

Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

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