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Interacting with clients in a respectful, helpful and responsive manner Discussing the client’s need with them and their satisfaction with service delivered Taking responsibility to resolve a client's problem even if it goes beyond the usual or normal demands of the job Taking the time to ensure that the client understands the information provided as it relates to their situation Using your knowledge to think through what would be best for the client and acting accordingly Taking into consideration the client’s viewpoint and feedback to identify how to serve them more effectively Building and maintaining productive long-term relationships with clients Using an understanding of the client’s perspective to identify constraints and advocate on their behalf Being condescending to clients or interacting with them in a rushed or mechanical manner Assuming the client will let you know if there is a problem Passing on client problems to others when you could have handled them yourself Providing information without any apparent thought as to whether the client truly understands Doing what is faster and easier for you Ignoring client feedback that could improve client service Focusing on short-term interactions with clients without considering the long-term implications Failing to pursue a solution to client problems when encountering obstacles or resistance Purpose of this competency for CRA It reflects on the CRA’s commitment to provide service that meets clients’ needs or expectations. ...

Please refer to the current issue of Information Circular 71-17 with respect to requests for competent authority consideration. 11. ...

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. ...

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. ...

. ¶1.13(c) has been updated to reflect the new address to which enquiries should be sent for consideration as a university outside Canada ¶1.19 has been updated to confirm that post-doctoral fellows do not meet the requirements of the definition of the term qualifying student. ¶1.35 is added to clarify that obtaining an authorized certificate does not ensure that a student will be considered to be a qualifying student. ...

Form TD1X: To be filled out by employees that are paid by commission In addition to the federal TD1 form, employees paid by commissions or a combination of commissions and salary or wages, and who claim expenses can elect to file Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions, to take into consideration the commission expenses in the calculation of their income tax. ...

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

Through the process of formalizing an internal disclosure mandate, considerations of confidentiality and anonymity will be important. ...

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. ...

Efforts are currently underway in the TSD to analyze and determine the most effective call listening methodology, including consideration of constraints that may impact the methodology. ...