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Section 7.1 of Part III of Schedule V exempts “a supply of a service or membership the consideration for which is required to be paid by the recipient of a supply included in section 7 [of Part III of Schedule V] because the recipient receives the supply included in section 7” (for example, instruction in courses offered by a public college for which credit may be obtained toward a diploma or degree). 23. Examples of the supplies referred to in section 7.1 of Part III of Schedule V include supplies of student union memberships and counselling services where the consideration for these supplies must be paid by students because they receive a supply that is exempt under section 7 of Part III of Schedule V. 24. ...

Section 7.1 of Part III of Schedule V exempts “a supply of a service or membership the consideration for which is required to be paid by the recipient of a supply included in section 7 [of Part III of Schedule V] because the recipient receives the supply included in section 7” (for example, instruction in courses offered by a university for which credit may be obtained toward a diploma or degree). 26. Examples of the supplies referred to in section 7.1 of Part III of Schedule V include supplies of student union memberships and counselling services where the consideration for these supplies must be paid by students because they receive a supply that is exempt under section 7 of Part III of Schedule V. 27. ...

It includes all consideration and benefits that have a monetary value. ... Note Since in certain working relationships it can be difficult to decide whether there is a relationship of subordination, the CRA can also take into consideration indicators used in common law, referred to above in Step 2 of the section "Deciding a worker's employment status in a province or territory other than Quebec. ...

They are decision documents prepared by sponsoring departments that present multiple options for consideration. ... The Criminal Investigations Directorate will also consider what performance metrics (internal or external) could enhance the CRA’s ability to communicate program results to external groups and recommend the metrics to the CRA’s corporate committees for consideration. ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... Planned initiatives To ensure that GBA+ is integrated into departmental decision‐making processes, initiatives planned for 2018‐2019 include: GBA+ is conducted for all government initiatives, including those requiring memoranda to Cabinet, Treasury Board submissions, regulatory and/or budget proposals GBA+ is applied in support of the development and setting of annual priorities in the Corporate Business Plan Departmental results framework indicators are reviewed to ensure that any GBA+ considerations are included All CRA public opinion research and consultations are supported by GBA+, including the use of performance measures where GBA+ impacts are anticipated or unknown Key GBA+ data and research gaps identified through GBA+’s conducted in 2017‐2018 are addressed Implementation of CRA’s internal communications plan helps to promote GBA+ awareness and application at every stage of program and service design and delivery Expected results of the above‐noted initiatives include: Increased amount and value of disaggregated client feedback, data and research to provide insight into Canadians’ different needs with respect to tax and benefit administration Informed decision‐making that supports equity and inclusion in CRA business planning and prioritization; Increased application of GBA+ in program and service design and delivery More inclusive CRA programs and services for Canadians Operating context and key risks Operating context Canadian society–along with the business and political landscape worldwide–is evolving at an ever-faster rate as a result of technology, demographics, changing societal values, and economic realities. ...

These include: publicly available Statistics Canada reports and data, and external reports and studies published by various federal government institutions, advocacy groups, and organizations focused on improving service delivery experiences for citizens, such as the Institute for Citizen Centred Service various CRA reports and public consultations, including the CRA’s Annual Corporate Research internal ongoing user experience exercises and client feedback mechanisms the assessment of tax filing behaviour GBA Plus Data Collection Plan: Nothing to report for 2020–21 Program Name: Charities Target Population: All Canadians Distribution of Benefits: Distribution of Benefits- Charities First group Second group Third group Fourth group Fifth group By gender Men – – X – – Women By income level Low – – X – – High Distribution of Benefits: By age group- Charities First group Second group Third group By age group Youth – X – Senior GBA Plus Data Collection Plan: Nothing to report for 2020–21 While the CRA does not currently keep statistics for GBA Plus considerations, we continue to promote and support the application of GBA Plus. ... The following table shows the membership of each committee as well as directors’ committee attendance during 2020–21, taking into consideration departures and appointments. ...

It also articulates the CRA’s intent for GBA Plus and shares the outcomes and areas of focus that the CRA will pursue to ensure equity is a central consideration in CRA decision-making and in the delivery of tax and benefit programs. ... Participation rates Table 13: Board of Management attendance record Table 13 shows the membership of each committee as well as directors’ committee attendance during 2023–24, taking into consideration departures and appointments. ...

The taxable income for the previous tax year or for the last tax year in the preceding calendar year is calculated before taking into consideration the specified future tax consequences (see section 3.3) for that previous year. ... The taxable income in the previous tax year or in the last tax year ending in the preceding calendar year is calculated before taking into consideration the specified future tax consequences (see section 3.3) for that previous year. ...

Glenn Purves: In terms of overseeing the spending, in terms of consideration— Mr. ... It's difficult to give information on it at the moment, but they are important considerations. ... These are important considerations. Economic restart decisions are being driven by health considerations and being taken at the provincial level. ...

Box 20 – Other amounts Complete box 20 if the RCA trust: disposed of property for consideration less than the fair market value (FMV) of the property; acquired property for consideration greater than the FMV of the property; permitted the RCA trust's property to be used for consideration less than the FMV of such use. Under subsection 56(11), the amount to include in box 20 is the difference between the consideration and the FMV. ...