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The Finance and Administration Branch should undertake a comparative analysis of the existing supply base model for EAP and the one offered by Health Canada to determine what makes the best business sense for the CRA, taking into consideration the need for a consistent level of service, value for money, and the shift in the EAP training. ... This budget did not take into consideration the costs associated with the RAs which are absorbed by the employees’ branch or region. ...

As a result, small IT projects or system enhancements were not always integrated into security assessment and authorization considerations early, which could lead to undependable service operations, delays in implementing new services, insufficient resource allocation, and security vulnerabilities without proper security risk considerations. ... However, the internal audit team found that there was a lack of monitoring baselines or procedures defined to ensure all risks were identified and safeguard implementation plans were completed in a timely manner to ensure residual risks in production are addressed and escalated when they do not meet prescribed timelines or require further consideration. ...

., the Canada School of Public Service course on green procurement, or equivalent) within one year of being identified as a specialist UN SDG 12 Responsible consumption and production Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Number and percentage of procurement and materiel management specialists trained in green procurement Target met: 100% of the CRA's 48 procurement and materiel management functional specialists were trained in green procurement within one year of being identified as a specialist Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations UN SDG 12 Responsible consumption and production Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations Target met: 100% of the CRA's six managers and heads of procurement and materiel management have performance evaluations that include green procurement Engage the Governance and Sustainable Development Section (GSDS) on environmental considerations for all contractual arrangements valued over $500,000 UN SDG 12 Responsible consumption and production Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Number and percentage of contracts valued over $500,000 that the GSDS reviewed for potential sustainable development considerations Target met: Fourteen new contracts over $500,000 were awarded in 2018–19. GSDS reviewed 12 (or 86%) for sustainable development considerations. ...

Pursuant to subsection 136.1(1), where a supply of property is made by way of lease, licence or similar arrangement for consideration that is attributable to a period (referred to as a lease interval) that is the whole or a part of the period during which possession or use of the property is provided under the arrangement, a separate supply of the property for separate consideration is deemed to be made by the supplier and received by the recipient for each lease interval. 28. ... Taking into consideration the application of subsection 136.1(1), the province in which a supply of a specified motor vehicle is made for each lease interval and the applicable rate of tax can vary based on the province in which the vehicle is required to be registered at a particular time. ...

Where property is supplied by way of lease, licence or similar arrangement, and consideration is paid on a periodic basis (lease interval), a separate supply is deemed to occur in respect of each lease interval. ... Where the consideration for a supply of a service includes a payment that is attributable to a period (i.e., a billing period) that is the whole or a part of the period during which the service is to be rendered, there is a separate supply for each billing period. ... The amount of the consideration relating to the Canadian portion should be calculated on a direct line distance basis between the two Canadian end points. ...

If the disposition is not at arm's length and the consideration is less than fair market value, proceeds will be considered to be equal to fair market value, in accordance with subsection 116(5.1). 21. ... The transactions must not result in any gains or any benefit conferred on any person and there must be absolutely no non‑share consideration involved. ... In the case of a Petroleum and Natural Gas Lease, the bonus portion (bonus consideration) is subject to the provisions of subsection 116(5.2). ...

Flexibility may be as important a consideration as rate for some borrowers. 38. ... For some borrowers, flexibility may be as important a consideration as rate. 56. ... Special considerations relating to the assessment of private benefit are generally allowed in deprived areas. ...

., the lesser of 1, and fair market value of the land at the time the basic tax content is being determined consideration payable on the last acquisition + consideration for improvements = $20,000 ($10,000 + $7,000) = 1.18). ... Section 6 also exempts the supply of a residential unit by way of lease orlicence where the consideration does not exceed $20 per day. ... Return to footnote6 Footnote 7 Subparagraph 254.1(h) provides that where the fair market value of the complex is not more than $374,500, the new housing rebate amount is equal to the lesser of $8,750 and 2.34% of the total consideration. ...

This is not intended to be an exhaustive list as each case may be negotiated differently and warrant different considerations based on its particular fact situation. ... However, the deductibility of remuneration is unclear where subsection 78(4) applies to a non-contingent liability accrued by a company (“A Co”) which liability is assumed by another company (“B Co”) as part of the consideration paid for the purchase of A Co’s business (including its employees). ... The CRA will take into consideration how the taxpayer reports under the new accounting standards as part of our review of the taxpayer's determination of profit under GAAP. ...

., the lesser of 1, and fair market value of the land at the time the basic tax content is being determined consideration payable on the last acquisition + consideration for improvements = $20,000 ($10,000 + $7,000) = 1.18). ... Section 6 also exempts the supply of a residential unit by way of lease orlicence where the consideration does not exceed $20 per day. ... Return to footnote6 Referrer Footnote 7 Subparagraph 254.1(h) provides that where the fair market value of the complex is not more than $374,500, the new housing rebate amount is equal to the lesser of $8,750 and 2.34% of the total consideration. ...