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The legal aid plan administrator may claim a 100% rebate of the GST/HST paid on the supply of legal services provided by the lawyer, including the expenses that form part of the consideration for the supply of the legal services. 15. ...

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. ...

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. ...

It is important to note that the builder can pay or credit the purchaser with a housing rebate calculated only on the total consideration for the mobile home, land, and improvements which the builder has sold to the purchaser. ...

In closing, we offer a number of other related observations for the CRA's consideration: When there is multiple channel use for the same information at the same time, the Web site is confirmed as the main go-to destination to start the process. ...

The CRA may want to take this basic attitude towards adoption of the new e-services into consideration when deciding how to market them, as it suggests that when potential users consider these services, they tend to think of the basic idea or concept underlying the service (e.g. electronic transmission of CRA documents), not selective applications of the service (e.g. electronic transmission of CRA document X or Y). ...

After taking into consideration required repayments of the Canada disability savings grant and Canada disability savings bond, any amounts left in the plan must be paid to the beneficiary or his or her estate, as the case may be. ...

Once compiled, this information will be sent to the Department of Finance for their consideration. ...

To alleviate this situation, would CRA approve, or give consideration to approving, an application by the employer to the Minister under subsection 8310(2) of the Regulations to "deem" a part of the lump sum payment to be "compensation" in the year for which it is pensionable earnings under the terms of the pension plan for the PA rules? ...

Favourable consideration would also be given when there are no more pension credits accruing under a DB provision of the RPP and there are no connected members in the plan. ...