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Notes Note 1 You can continue to use the “Pre March 1986” factor for a RRIF that was set up before 1986, unless it was revised or amended at any time or holds an annuity contract after July 1997 for all years that start after the earliest of the following days: the day is after July 1997 the day on which the trust holds such a contract Note 2 A qualifying RRIF is one that has never received any property as consideration, other than property transferred from another qualifying RRIF, and was set up during one of the following periods: before 1986 and has since been revised or amended after 1986 and before 1993 after 1992 with funds or property transferred directly from another qualifying RRIF Note 3 In all other cases, use “All other RRIFs” factor RRIF that holds annuity contracts A trusteed RRIF is permitted to hold the following two types of annuity contracts as qualified investments. ...

The regulation of charities, beyond income tax considerations, is constitutionally under the jurisdiction of the provinces and territories. ...

Like if it's so stressful for them or it's too many steps because it's just yet another pressure on them, that if they don't have somebody to walk them through…There has to be a little bit more consideration taken to the overall context when it comes to taxes because it's not just a piece of paper, this is a lot. ...

Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

CPB will: study risk assessment and workload development procedures and implement changes as appropriate for 2006-2007; in 2006-2007 expand the scope of audit for high-risk files to include all non-compliance (note that low-risk files have been discontinued in 2005); work with RCB to ensure that appropriate consideration is given to referrals from NF/NR, effective fall 2005; consult with field operations with respect to all of the above beginning summer 2005. ...

Established in August 2007, the PMF was set up to, amongst other things, approve cases and programs following consideration at the regional level. ...

This raises the question as to the extent the CPOP wants to promote itself taking into consideration the resulting impact on workload. ...

Additionally, the CRA will continue to promote greater awareness via targeted Indigenous training and information sessions. 100% of procurement staff (including procurement policy and oversight staff) have completed the mandatory course Indigenous Considerations in Procurement (COR409) from the Canada School of Public Service. ...

Another consideration is that there is a relationship of trust with a settlement worker or a friend or family member. ...

Like if it's so stressful for them or it's too many steps because it's just yet another pressure on them, that if they don't have somebody to walk them through…There has to be a little bit more consideration taken to the overall context when it comes to taxes because it's not just a piece of paper, this is a lot. ...