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We will build on these initiatives and others as part of our program process, giving due consideration to the needs of small businesses. 1.1.5 The CRA will continue to work with the Department of Finance and our provincial and territorial partners to expand the adoption of the Business Number (BN) as a national business identifier. ...

Personal trust This is a trust (other than a trust that is, or was at any time after 1999, a unit trust) that is: a graduated rate estate; or a trust in which no beneficial interest was acquired for consideration payable directly or indirectly to: the trust; or any person or partnership that has made a contribution to the trust by way of transfer, assignment or other disposition of property. ...

When preparing the first return for a new corporation, attach all of the following documents: Schedule 101, Opening Balance Sheet Information; copies of all relevant agreements or the full details on shares issued for anything other than cash consideration, if they apply; and if it applies, the closing balance sheet of the proprietorship, partnership, or corporation if the new corporation acquired the assets or business, or assumed the liabilities of a former proprietorship, partnership, or corporation. ...

Use Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Changes, to remit the tax. ...

Agency Classification System (HR) 1.6 1.3 1.8 3.2 7.9 Preparedness to implement the Agency Classification System through significant classification conversion effort to evaluate employees’ work in consideration of current labour market criteria HR Management Tracking Project (HR) 0.8 1.8 2.6 To review the data integrity of organizational management data in the Human Resources Module of the Corporate Administrative System and to develop a foundation that will enable future enhancement of both the human resources and finance modules in the Corporate Administrative System HR Resourcing (HR) 5.0 1.1 6.1 The implementation of state-of-the-art technology to position the agency to compete in the global workforce market through employee self-service and human resources management Sub-Total 8.8 10.1 13.8 3.2 0.0 35.9 OTHER INNOVATION INITIATIVES Conflict Resolution (HR) 2.2 1.3 1.3 1.3 6.1 Continued development of the Alternative Dispute Resolution (ADR) network, sustainability related initiatives, and neutral intervention services to eventually reduce the use of rights-based recourse mechanisms Competency-Based Resourcing (HR) 7.6 5.7 4.1 4.1 21.5 Further implementation of a centre of expertise for resourcing to provide expert support for local challenges related to competency-based human resources management, psychometric testing, and other resourcing issues Career Management (HR) 0.0 0.4 0.4 0.4 1.2 Implementation of a career management framework by acquiring and sharing knowledge as well as developing and implementing strategies, tools, and technology to support employees in managing their careers in line with organizational goals Performance Management (HR) 0.1 0.2 0.2 0.2 0.7 Implementation of automation tools for tracking performance results and enabling performance pay External Recruitment (HR) 0.7 0.7 0.7 0.7 2.8 Analysis of workforce market data and emerging trends in the context of the CCRA’s business needs Implementation of appropriate recruitment strategies and improvements to the CCRA career Web site to meet emerging needs Sub-Total 10.6 8.3 6.7 6.7 0.0 32.3 SUMMARY Investment Plan 8.8 10.1 13.8 3.2 0.0 35.9 Innovation Initiatives 10.6 8.3 6.7 6.7 0.0 32.3 Total 19.4 18.4 20.5 9.9 0.0 68.2 Table 15: Investments in Administrative Reform and Renewal Initiatives Administrative Reform & Renewal ($M) Forecasted expenditures to date 2003-2004 2004-2005 2005-2006 Future Spending Total Estimated Cost Project Description INVESTMENT PLAN Administrative Reform and Renewal (F&A) 17.4 2.4 0.4 20.2 Effective administrative and financial systems and processes tailored to meet the needs of the agency. ...

However, if the beneficiary's capital interest is an interest in a "personal trust" (as defined in subsection 248(1) of the Act) and the interest was acquired by the beneficiary for no consideration, there is no such ACB reduction under paragraph 53(2)(h). ...

By virtue of that provision, the total consideration to the taxpayer for the government right (which will enter into the calculation of an EC amount) is reduced by the greater of the following two amounts: the taxpayer's pre-1972 cost of acquiring the government right (or of acquiring the taxpayer's original right in respect of the government right), to the extent that such cost has not previously been deducted in calculating the taxpayer's income; and the fair market value, as at December 31, 1971, of the taxpayer's specified right in respect of the government right. from a person with whom the successor was not dealing at arm's length; or pursuant to an agreement with a person with whom the successor was not dealing at arm's length, if under the terms of the agreement the non-arm's length person allowed the right to expire so that the successor could acquire a substantially similar right from the authority that had issued the right to the non-arm's length person; subsection 21(2.1) of the ITAR can make the favourable rule in subsection 21(1) available to the successor. ...

Goal 3: Improve business sustainability The targets and activities supporting Goal 3 look to improve the sustainability of the CRA by integrating SD considerations into human resource management, information technology processes, and the CRA's accountability framework. ...

The CRA ensures that consideration of these outcomes is an integral part of its decision-making processes. ...

Consideration will be given to the application of subsection 56(2) (indirect payments) where payments are made to persons other than the employee or former employee while living. 11. ...