Search - consideration

Alignment with the priorities outlined in the CRA Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

Consequently, changes to authorized representation processes and procedures should be implemented based on due consideration of the impact that these changes may have on the operations of other functions in the CRA. ...

Commissioner of the Canada Revenue Agency Canada Revenue Agency Ottawa, Ontario ****At the time of writing this report, processes were under way to appoint new members from British Columbia and Ontario**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...

Decision The following facilities are all establishments that commonly come within the application of paragraph 1(q): restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Under the last example, where an eating facility within a larger entity makes substantially all taxable sales, this eating facility is considered to be a separate entity, and is considered to be an establishment for purposes of paragraph 1(q) of Part III of Schedule VI to the Act. ...

Transfer of title to and from the trustee Sections 268 and 269 of the Act provide that, where a person settles property on an inter vivos trust and where the trustee distributes property of the trust to the beneficiaries, the settling or distribution of the property is deemed to be a supply for consideration equal to the amount determined under the Income Tax Act to be proceeds of the disposition of the property. ...

There are seven fundamental rights: fair treatment, courtesy and consideration, privacy and confidentiality, bilingual service, information, entitlements, and formal review. ...

Division II treatment Licensed custom software If the non-resident supplier of licensed custom software is registered, the non-resident supplier must collect from the recipient and remit tax on the consideration for the software supply under Division II, if pursuant to the provisions of subparagraph 142(1)(c)(i), the supply is deemed to be made in Canada. ...

The CRA plans to: reduce greenhouse gas emissions from its fleet by 17% below 2005 levels by 2020 take further action to embed environmental considerations into Crown procurement update and adopt policies and practices to improve the sustainability of its workplace operations continue to reduce the environmental impact of its services Additional details on CRA's activities can be found in the Greening Government Operations Supplementary Information Table. ...

In general, persons who make taxable supplies of property or services in Canada are required to charge and collect the GST/HST at the applicable rate (based on the province in which the supply is made) on the consideration for those supplies. ...

Planning highlights The CRA will: Reduce greenhouse gas emissions from operations through sustainable fleet management and by promoting sustainable travel options to employees Embed environmental considerations in Crown procurement through training on green procurement and by including green procurement in performance evaluations Improve sustainability in workplace operations by managing waste through reuse and recycling and by increasing population density in CRA buildings Provide greener services by improving and increasing e-services for taxpayers and benefit recipients Footnotes Footnote 1 Planned spending refers to those amounts for which a Treasury Board submission approval has been received by no later than February 1, 2015. ...