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If the taxfiler so requests, any written submission the taxfiler wishes to make will also be sent to the Department of Justice for their consideration. ... Referrals to the Department of Justice are based on considerations relating to the facts and evidence of the commission of offences and account is not taken of the prominence, influence, or position in the community of the person or persons concerned. 31. ... In cases where, in the opinion of the Department, circumstances warrant consideration of more severe action, it will be brought to the attention of the Department of Justice to consider proceeding by indictment or to seek an appropriate jail sentence, in addition to any fine. 35. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 14. Consideration would not generally be given to cancelling penalties based on an inability to pay or financial hardship unless an extraordinary circumstance has prevented compliance. ... For example, when a business is experiencing extreme financial difficulty, and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of the employees and the welfare of the community, consideration may be given to providing relief of the penalties. ...

When making the revisions, careful consideration was given to the needs of applicants. ... Draft governing documents can be submitted as part of a complete application, for one‑time consideration. Be aware that, following our initial consideration, you must include complete copies of certified governing documents. ...

It should be noted that these findings are based on leading practices, and are not specific requirements in the IIA standards, but are being provided for CRA-IA’s consideration. ... It should be noted that these findings are based on leading practices, and are not specific requirements in the IIA standards, but are being provided for CRA-IA’s consideration. 2.4.1. ... Conformance ratings against IIA Standards Criteria Generally Conforms Partially Conforms Does Not Conform 1000 – Purpose, Authority, and Responsibility 1010 – Recognition of the Definition of Internal Auditing, the Code of Ethics, and the Standards in the Internal Audit Charter X 1100 – Independence and Objectivity 1110 – Organizational Independence X 1111 – Direct Interaction with the Board X 1120 – Individual Objectivity X 1130 – Impairment to Independence or Objectivity X 1200 – Proficiency and Due Professional Care 1210 – Proficiency X 1220 – Due Professional Care X 1230 – Continuing Professional Development X 1300 – Quality Assurance and Improvement Program 1310 – Requirements of the Quality Assurance and Improvement Program X 1311 – Internal Assessments X Rec. 2.3.1 1312 – External Assessments X 1320 – Reporting on the Quality Assurance and Improvement Program X Rec. 2.3.1 1321 – Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing ” X 1322 – Disclosure of Nonconformance X 2000 – Managing the Internal Audit Activity 2010 – Planning X 2020 – Communication and Approval X 2030 – Resource Management X 2040 – Policies and Procedures X 2050 – Coordination X 2060 – Reporting to Senior Management and the Board X Rec. 2.3.1 2070 – External Service Provider and Organizational Responsibility for Internal Auditing X 2100 – Nature of Work 2110 – Governance X 2120 – Risk Management X 2130 – Control X 2200 – Engagement Planning 2201 – Planning Considerations X 2210 – Engagement Objectives X 2220 – Engagement Scope X 2230 – Engagement Resource Allocation X 2240 – Engagement Work Program X 2300 – Performing the Engagement 2310 – Identifying Information X 2320 – Analysis and Evaluation X Rec. 2.3.2 2330 – Documenting Information X Rec. 2.3.2 2340 – Engagement Supervision X Rec. 2.3.2 2400 – Communicating the Results 2410 – Criteria for Communicating X 2420 – Quality of Communications X 2421 – Errors and Omissions X 2430 – Use of “Conducted in Conformance with the International Standards for the Professional Practice of Internal Auditing ” X 2431 – Engagement Disclosure of Nonconformance X 2440 – Disseminating Results X 2450 – Overall Opinions X 2500 – Monitoring Progress X 2600 – Communicating the Acceptance of Risks X IIA Ethic Code X Page details Date modified: 2016-10-13 ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... The main assumptions and considerations underlying the forecasts are as follows: a) The CRA’s activities remain substantially the same as in the previous year, while factoring continued funding reductions for pandemic related measures and cost recovery for administration activities. b) Operating expenses are reduced as per the government spending reduction measures announced in Budget 2023. c) Expenses and revenues, including the determination of amounts internal and external to the government, are based on historical experience. ... Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

Heavy-duty vehicles are not included Not applicable Right-sized and most fuel efficient light-duty vehicles are purchased Number and percentage of vehicles purchased that meet the requirements 100% of the four light-duty vehicles purchased were right-sized for operational needs and purchased in accordance with the federal Government Motor Vehicle Ordering Guide Support the transition to a low-carbon economy through green procurement Ensure all procurement and materiel management specialists are trained in green procurement (i.e. the Canada School of Public Service course on green procurement, or equivalent) within one year of being identified as a specialist 12.7 Number and percentage of procurement and materiel management specialists trained in green procurement 100% of the CRA’s 49 procurement and materiel management functional specialists were trained in green procurement Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations 12.7 Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations The CRA’s 6 managers and heads of procurement and materiel management have performance evaluations that include green procurement Engage the Governance and Sustainable Development Section (GSDS) on environmental considerations for all contractual arrangements valued over $500,000 12.7 Number and percentage of contracts valued over $500,000 that the GSDS reviewed for potential sustainable development considerations 25 new contracts over $500,000 were awarded. GSDS reviewed 24 (or 96%) for sustainable development considerations. ...

To provide guidance on this requirement, a policy paper on SD was drafted Indicator(s): Percentage of partnership negotiations/discussions that included considerations of sustainability criteria; number of commitments completed in the action plan for integrating SD into partnerships. ... Due Date: Annual Complete Annually, the CRA communicates SD to employees through SD national events-Earth Day, Environment Week, and Waste Reduction Week; campaigns such as our paper reduction campaign, updates and postings to our SD website; release of national and local SD messages, newsletters; and integration of SD messages and considerations into Agency communiqué and activities, such as BBQs and charitable campaigns. ... In progress (60% complete) The CRA promoted the SD criteria as a tool to help policy and program developers to incorporate SD considerations into their decisions and products. ...

The recipient of a supply generally means the person who is liable to pay the consideration for the supply. ... Common characteristics of supplies that are not exempt under paragraph 9(a) of Part III of Schedule V include: supplies where the tutor has negligible interaction with the student because the tutoring method is based on self-learning exercises or activities (for example, games) that strengthen a variety of cognitive skills supplies where a program of tutoring provides a series of levels of attainment that every student must complete without consideration of the specific needs of the student in respect of any provincially recognized course offered by a school authority or a curriculum designated by a school authority Example 2 Corporation A is registered for the GST/HST. ... There is no consideration given to the participant’s individual needs in respect of any provincially recognized course offered by a school authority. ...

These taxable property and services must have been acquired for consumption, use or supply for the purpose of making taxable supplies for consideration (for example, taxable supplies of commercial ride-sharing services for which an amount is charged) where all other conditions for claiming an ITCs are met. These inputs may include: gasoline, diesel fuel, and propane vehicle repairs, maintenance, and cleaning vehicle leases and purchases An ITC cannot be claimed for the GST/HST paid or payable on property or services acquired for purposes other than making taxable supplies for consideration (for example, for personal use). If self-employed commercial ride-sharing drivers acquire an input for the purpose of making taxable supplies for consideration and for other purposes, they are required to allocate the use of the input between these purposes in order to claim an ITC on the input. ...

The administrator of a barter exchange network is the person who is responsible for administering, maintaining, or operating a system of members' accounts under which barter units may be credited as full or partial consideration for supplies of property or services between members of a group. ... The tax on such property or services is calculated on the exchange value of the barter units accepted as consideration. ...