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The team leader: ensures that the team contributes to the overall mandate of the CRA supports and promotes decisions by local management on internal CRA directives and policies ensures that the confidentiality and security guidelines for taxpayer files are followed ensures that the team's workload is completed within the established budget guidelines and reviews unusual situations ensures that new team members are introduced to the other team members and receive the necessary guidance and training provides team members with the provisions of the collective agreements; ensures that team members are not placed, and do not place themselves, in situations that involve personal risk; go to: Security Volume September 8, 2014, memorandum, Auditor Safety in the Field – Requesting personal protection from local police authorities Procedures in Response to Workplace Violence requests workload from Business Intelligence (BI), taking into consideration the experience of team members and management priorities monitors the performance, workload, and conduct of each team member and suggests corrective action where necessary works with Quality Assurance (QA) to identify problem areas and training requirements for employee development encourages team members to improve their knowledge and abilities whenever possible assesses the work and performance of team members and provides timely feedback that emphasizes achievements and enables team members to meet their personal goals prepares Form Y280, Employee Performance Management Report, for those who report directly to them establishes and maintains effective working relationships ensures tactful interaction with taxpayers exercises delegated authority, if applicable, for financial, administrative, and human resources recommends the approval of overtime and approves leave, substitution (compressed work) schedules, and travel 6.5.3 The team leader and effective work relationships The team leader plays a vital role on the Audit Division management team, as on the audit team. ... The team leader's review of audit files ensure the: Audit Plan was appropriate and included specific audit procedures based on the reason for the audit; information and documents obtained from the taxpayer were relevant to the audit and the reason for the audit; audit file was well documented and organized; audit was completed without undue delay, or if it was delayed, then consideration was given to proactive taxpayer relief; and referrals were prepared when required. 6.6.0 The Computer Audit Specialist 6.6.1 Introduction This section is an overview of the duties and responsibilities of the Computer Audit Specialist (CAS). ...

Taking all of these factors into consideration, we start from the assumption that the vast majority of charities want to comply and that achieving good compliance starts with education. ... Having access to stakeholders that can provide us with "on the ground" type considerations of the challenges they face, has had a direct impact on how the charities program has evolved over the years. ...

Taking into account the need for effective and timely service delivery and privacy considerations to enable the protection of our most sensitive assets. ... Initiative-based working groups that assess the initiative/topic of interest, recommend a go-forward approach for the Agency for consideration by senior management, and work with the appropriate stakeholders to implement the recommendation(s), as required. ...

Accordingly, in order to be eligible to claim an ITC in respect of a particular supply, an employer must generally be able to demonstrate that it acquired the particular supply, that it did so for consumption, use or supply in the course of its commercial activities, and that it was the recipient that was liable to pay the consideration (and related GST/HST) for the supply. ... It is a question of fact whether, under the Policy (or another agreement), the insurer supplies additional services to the employer other than those considered to form part of the supply of insurance, and whether the employer is liable to pay separate consideration for such services. ...

In practical terms, it means that the first $100,000 of deduction the claimant took from their pool of deductible SR&ED expenditures was made of the overstated expenditures without any consideration for any other expenditures in the pool of deductible SR&ED expenditures. Similarly, the first $15,000 of ITC they deducted from Part I tax payable came from was made of the overstated ITC, without any consideration for the $7,000 of ITC available at the beginning of their tax year. ...

.), which was later confirmed by the Federal Court of Appeal, gave the following explanation of when non-related persons are considered not to be dealing with each other at arm's length: “Parties are not dealing at arm's length when the predominant consideration or the overall interest or the method used amount to a process that is not typical of what might be expected of parties that are dealing with each other at arm's length.” ... Employees who are shareholders, corporate directors, corporate officers, or members of a corporation without share capital Determining if an employee, who exercises another corporate responsibility for the corporation, is dealing at arm's length with the employer involves the same considerations as with any other employment relationship. ...

In general, under subsection 249(1), the threshold amount of a person for a fiscal year is calculated based on the total consideration for taxable supplies made in Canada by the person, including those of associates, in the immediately preceding fiscal year. When calculating this amount, a person does not include consideration attributable to supplies of financial services, supplies by way of sale of capital real property, supplies of zero-rated exports of goods and services, and goodwill. 5. ...

In general, the HST would apply to taxable supplies of property and services made in P.E.I. for which consideration becomes due, or is paid without having become due, on or after April 1, 2013. ... Municipalities that are GST/HST registrants may qualify for input tax credits of the tax paid or payable on the acquisition of property and services for use in making taxable supplies for consideration. ... In addition, the supply of acupuncture in a particular province may be exempt from the HST to the extent that the consideration for the service is covered by the health insurance plan of that particular province. ...

In general, the HST would apply to taxable supplies of property and services made in P.E.I. for which consideration becomes due, or is paid without having become due, on or after April 1, 2013. ... Municipalities that are GST/HST registrants may qualify for input tax credits of the tax paid or payable on the acquisition of property and services for use in making taxable supplies for consideration. ... In addition, the supply of acupuncture in a particular province may be exempt from the HST to the extent that the consideration for the service is covered by the health insurance plan of that particular province. ...

The penalty is the greater of $500 and 25% of the consideration received or receivable before the correct information is filed or the identification number issued. ... In these cases, or if a penalty was considered but not levied, advise the taxpayer in writing that consideration will be given to levying the penalty in subsequent years in the event of reoccurrence. ... This involves consideration of what a reasonable person would have done in the circumstances. ...