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However, the foundation will not be considered to have acquired control if it has not bought or otherwise acquired for consideration more than 5% of any class (voting or otherwise) of shares of the corporation. A foundation that receives a gift of shares in the year that results in the foundation having control of a corporation will only be considered to have acquired control if, in the current or any previous year, it bought or otherwise acquired shares for consideration that total more than 5% of the issued shares of any class of the capital stock of the corporation. If the same foundation were to buy or otherwise acquire shares of the same corporation for consideration that, when added to any shares previously bought or otherwise acquired for consideration, are more than 5% of the issued shares of any class of the capital stock of the corporation, the foundation will be considered to have acquired control of the corporation. ...

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. ...

However, the foundation will not be considered to have acquired control if it has not bought or otherwise acquired for consideration more than 5% of any class (voting or otherwise) of shares of the corporation. A foundation that receives a gift of shares in the year that results in the foundation having control of a corporation will only be considered to have acquired control if, in the current or any previous year, it bought or otherwise acquired shares for consideration that total more than 5% of the issued shares of any class of the capital stock of the corporation. If the same foundation were to buy or otherwise acquire shares of the same corporation for consideration that, when added to any shares previously bought or otherwise acquired for consideration, are more than 5% of the issued shares of any class of the capital stock of the corporation, the foundation will be considered to have acquired control of the corporation. ...

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. ...

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. ...

However, the foundation will not be considered to have acquired control, if it has not bought or otherwise acquired for consideration, more than 5% of any class (voting or otherwise) of shares of the corporation. A foundation that receives a gift of shares in the year that results in the foundation having control of a corporation will only be considered to have acquired control if, in the current or any previous year, it bought or otherwise acquired shares for consideration that total more than 5% of the issued shares of any class of the capital stock of the corporation. If the same foundation were to buy or otherwise acquire shares of the same corporation for consideration that, when added to any shares previously bought or otherwise acquired for consideration, are more than 5% of the issued shares of any class of the capital stock of the corporation, the foundation will be considered to have acquired control of the corporation. ...

However, the foundation will not be considered to have acquired control, if it has not bought or otherwise acquired for consideration, more than 5% of any class (voting or otherwise) of shares of the corporation. A foundation that receives a gift of shares in the year that results in the foundation having control of a corporation will only be considered to have acquired control if, in the current or any previous year, it bought or otherwise acquired shares for consideration that total more than 5% of the issued shares of any class of the capital stock of the corporation. If the same foundation were to buy or otherwise acquire shares of the same corporation for consideration that, when added to any shares previously bought or otherwise acquired for consideration, are more than 5% of the issued shares of any class of the capital stock of the corporation, the foundation will be considered to have acquired control of the corporation. ...

The CRA is incorporating privacy considerations by design when it develops, operates, and manages any programs, services, processes, solutions, and technologies that work with personal information. ... The CRA will continue to invest in tools and enhance processes that prevent fraud and that strengthen cybersecurity and privacy, while taking into consideration the overall client experience. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

GBA plus considerations have been integrated into the CRA’s Directive on AI, and is a component of the AI Stewardship Process. 4. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ... Training: All procurement officers, existing or new (including procurement policy and oversight officers) will complete the mandatory course Indigenous Considerations in Procurement from the Canada School of Public Service. ...

The CRA is incorporating privacy considerations by design when it develops, operates, and manages any programs, services, processes, solutions, and technologies that work with personal information. ... The CRA will continue to invest in tools and enhance processes that prevent fraud and that strengthen cybersecurity and privacy, while taking into consideration the overall client experience. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...