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Our privacy governance structure The CRA has developed a strong privacy governance structure that fosters collaboration between all branches and regions and enables the incorporation of privacy considerations into all initiatives and services. ...

Committees for the Board of Management To help the Board fulfil its governance responsibilities, committees have been established to undertake much of the detailed review of items brought before the Board for its consideration. ...

Where a registrant has clearly indicated that the total amount paid or payable by the recipient of taxable supplies includes supplies taxable at the rate of 5% or at the rate in effect in a participating province, the recipient can calculate the amount of tax by either: multiplying the amount paid or payable for the supply by the fraction 5/105 (for supplies taxable at 5%), 12/112 (for supplies taxable at 12%), 13/113 (for supplies taxable at 13%) or 15/115 (for supplies taxable at 15%) to determine the amount of tax paid or payable; or multiplying the total amount paid or payable for the supply (consideration + tax) by the fraction 100/105 (for supplies taxable at 5%), 100/112 (for supplies taxable at 12%), 100/113 (for supplies taxable at 13%) or 100/115 (for supplies taxable at 15%) to determine the value of the consideration for the supply, and then calculate the amount of tax paid or payable by subtracting the value of the consideration from the total amount paid or payable. ... Generally, the recipient of a supply is the person liable to pay the consideration for the supply under an agreement for the supply. ... For example, a contract for services may specify the particulars concerning the supplier, the recipient, and the terms of payment, but the consideration and the tax paid or payable may be determined only on a periodic basis and documented on separate invoices. ...

Where a registrant has clearly indicated that the total amount paid or payable by the recipient of taxable supplies includes supplies taxable at the rate of 5% or at the rate in effect in a participating province, the recipient can calculate the amount of tax by either: multiplying the amount paid or payable for the supply by the fraction 5/105 (for supplies taxable at 5%), 12/112 (for supplies taxable at 12%), 13/113 (for supplies taxable at 13%) or 15/115 (for supplies taxable at 15%) to determine the amount of tax paid or payable; or multiplying the total amount paid or payable for the supply (consideration + tax) by the fraction 100/105 (for supplies taxable at 5%), 100/112 (for supplies taxable at 12%), 100/113 (for supplies taxable at 13%) or 100/115 (for supplies taxable at 15%) to determine the value of the consideration for the supply, and then calculate the amount of tax paid or payable by subtracting the value of the consideration from the total amount paid or payable. ... Generally, the recipient of a supply is the person liable to pay the consideration for the supply under an agreement for the supply. ... For example, a contract for services may specify the particulars concerning the supplier, the recipient, and the terms of payment, but the consideration and the tax paid or payable may be determined only on a periodic basis and documented on separate invoices. ...

Where a registrant has clearly indicated that the total amount paid or payable by the recipient of taxable supplies includes supplies taxable at the rate of 5% or at the rate in effect in a participating province, the recipient can calculate the amount of tax by either: multiplying the amount paid or payable for the supply by the fraction 5/105 (for supplies taxable at 5%), 12/112 (for supplies taxable at 12%), 13/113 (for supplies taxable at 13%) or 15/115 (for supplies taxable at 15%) to determine the amount of tax paid or payable; or multiplying the total amount paid or payable for the supply (consideration + tax) by the fraction 100/105 (for supplies taxable at 5%), 100/112 (for supplies taxable at 12%), 100/113 (for supplies taxable at 13%) or 100/115 (for supplies taxable at 15%) to determine the value of the consideration for the supply, and then calculate the amount of tax paid or payable by subtracting the value of the consideration from the total amount paid or payable. ... Generally, the recipient of a supply is the person liable to pay the consideration for the supply under an agreement for the supply. ... For example, a contract for services may specify the particulars concerning the supplier, the recipient, and the terms of payment, but the consideration and the tax paid or payable may be determined only on a periodic basis and documented on separate invoices. ...

The following table shows the membership of each committee as well as directors’ committee attendance during 2019–20, taking into consideration departures and appointments. ... All 45 were trained in green procurement within one year of being identified as a specialist for a total of 100% (this excludes Contracting Officers who have had their authority suspended or cancelled due to extended leave or assignments) FSDS Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains UNSDG 12 – Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Support the transition to a low-carbon economy through green procurement Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations 100% of the CRA’s six managers and heads of procurement and materiel management have performance evaluations that include green procurement FSDS Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains USSDG 12 – Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Support the transition to a low-carbon economy through green procurement Engage the Sustainable Development Centre of Expertise on environmental considerations for all contractual arrangements valued over $500,000 Number and percentage of contracts valued over $500,000 that the Sustainable Development Centre of Expertise reviewed for potential sustainable development (SD) considerations Eleven new contracts over $500,000 were awarded. ... This resulted in an e-storage paper savings estimate of 2.94 million pages (based on an average submission of 2 pages) FSDS Paper reduction initiatives prioritize materials and solutions that minimize the impact on the environment UNSDG 12 – Target 12.5 By 2030, substantially reduce waste generation through prevention, reduction, recycling and reuse Report on integrating sustainable development The CRA will continue to ensure that its decision-making process includes consideration of 2016 to 2019 Federal Sustainable Development Strategy (FSDS) goals and targets through its strategic environmental assessment (SEA) process. ...

This PIA highlights the key points that demonstrate how privacy considerations have been factored into the development and implementation of RAD. ... PIA Findings The privacy analysis identified that RAD places privacy and security of information as an overarching and fundamental consideration in every aspect of its operations. ...

The maximum capital cost allowance that may be claimed in respect of a particular mine or right is the lesser of (a) the amount computed by applying the rate established in accordance with 5 or 6 above to the number of units actually mined during the fiscal period under consideration, and (b) the undepreciated capital cost of the mine or right A taxpayer may, in lieu of claiming capital cost allowance as determined above for all his industrial mineral mines or rights, claim an amount not exceeding the lesser of (a) $100, or (b) the amount received by him in the taxation year from the sale of mineral In such case, the taxpayer, if he has more than one mine or right, may allocate the amount deducted among his mines and rights. ... Where land acquired as an industrial mineral mine is disposed of, the entire consideration received therefore is proceeds of disposition of depreciable property, namely, the industrial mineral mine, and is included in the calculation of the undepreciated capital cost of the class in which the mine is included under paragraph 13(21)(f). ...

For the purposes of these provisions, a gift is a voluntary transfer of real or personal property without valuable consideration. ... The general approach is to value the various interests taking into consideration the fair market value of the property itself, the current interest rates, the life expectancy of any life tenants, and any other factors relevant to the specific case. ...