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

Careful consideration should be given before divulging to the taxpayer who was consulted on a particular file because this may cause the taxpayer to reconsider their strategic position. ...

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...

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. ...

The CRA anticipates updated risk-detection technology will: enhance our identification and risk assessment of high net worth individuals and large corporations to detect and correct non-compliance increase capacity to redirect current resources to compliance-enforcement activities, ensuring the most effective intervention to protect the tax base and the integrity of Canada's tax system increase understanding of complex networks deliberately designed to avoid paying tax ensure taxpayers have access to accurate information to assist them in meeting their tax obligations foster innovation in the technology platform and the business intelligence infrastructure enabling the Agency to continue to improve its programs and services, thus making it easier for individuals and businesses to interact with the CRA The CRA's tax gap papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this information could assist in administering Canada's tax system. ...

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. ...

A key consideration when exploring the feasibility of expanding services is the protection of client information. ...

Going forward, additional considerations will be explored to strengthen linkages to the TBR in the Agency’s transformation landscape and corporate documents, where applicable (as per the CRA’s update for recommendation #1). ...