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These concerns will need to be taken into consideration in the development of the performance measurement strategy. ... This section puts forward practices for consideration by program management for program improvement. 2.42 The BRP reported that over 50 departments and agencies spend some $27 billion each year on 800 grants and contributions to individuals, corporations and non-government organizations. ...

Given the scope and importance of topics addressed by this assessment, development of responses requires careful consideration and internal discussions that will take time. ... While the CRA possesses the appropriate drivers of performance for an “A” score, public opinion research shows that timeliness is an important consideration in determining the ‘workability’ of a dispute resolution mechanism. ...

Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded at the carrying amount. ... The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...

Services provided without charge by other government departments and inter-entity transfers of tangible capital assets for nominal or no consideration are recorded and measured at the carrying amount. ... The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...

Philip Lawrence (CPC) again asked why SINs were not used and what the OAG’s considerations were on that; the OAG noted it was a policy choice related to the speed of getting the CEWS support out. ... Nevertheless, the CRA’s decision was made by balancing several important considerations: Timeframes and technology capability: Building a system to collect SINs, cross match them to employer accounts and manage which ones were getting benefits for which companies during which period would have been complex and taken a significant amount of time to build. ...

If the corporation has filed returns and its retained earnings account is in a positive position, consideration should be given to reassessing the shareholders for deemed dividends under subsection 84(2) for the year in which the corporation was dissolved. ... It must be made under seal or by consideration. Renunciation The refusal of a beneficiary to accept their interest in an estate or the refusal of an individual named to a fiduciary capacity to accept the appointment. ...

Claim preparer (for the purposes of claim preparer information) A claim preparer of an SR&ED form means a person or partnership who agrees to accept consideration to prepare, or assist in the preparation of, the form but does not include an employee who prepares, or assists in the preparation of, the form in the course of performing their duties of employment. ... 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 for that previous year. ...

., GST and the federal part of the HST) included on line 405 of the GST34 (or GST62) return and non-registrants enter the total amount self-assessed included on line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration. ... In general, if you are a non-registrant you would include on line 405 any amounts reported on line 505 of Form GST489, Return for Self- Assessment of the Provincial Part of Harmonized Sales Tax (HST) and/or line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration. ... This includes self assessed amounts paid by a non-registrant when Form GST489, Return for Self- Assessment of the Provincial Part of Harmonized Sales Tax (HST) and/or Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration was filed. ...

., GST and the federal part of the HST) included on line 405 of the GST34 (or GST62) return and non-registrants enter the total amount self-assessed included on line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration. ... In general, if you are a non-registrant you would include on line 405 any amounts reported on line 505 of Form GST489, Return for Self- Assessment of the Provincial Part of Harmonized Sales Tax (HST) and/or line 402 of Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration. ... This includes self assessed amounts paid by a non-registrant when Form GST489, Return for Self- Assessment of the Provincial Part of Harmonized Sales Tax (HST) and/or Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration was filed. ...

Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that meets all of the following conditions: has a stated monetary value or is for a particular supply of property or a service is issued or sold for consideration is accepted as payment or partial payment of the consideration for a supply of property or a service has only to be presented as a means of payment without any obligation imposed on the holder has no intrinsic value Do not collect the GST/HST on the sale of a gift certificate. ... If eligible tour packages are supplied on or before March 22, 2017, they may be eligible for the FCTIP rebate regardless of when the consideration for the supply is paid or the tour takes place. ... The supply of the tour package to the non-resident was made on or before March 22, 2017, or if the suppy was made to the non-resident after that date, it was made before 2018 and all of the consideration for the supply was paid before January 1, 2018. ...