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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. ...

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. ...

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) 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. ...

Although the CRA has authority to set its own CPIs over those subject matters, it has chosen to align with TB guidance when appropriate. 4.3 Environmentally-preferred alternatives are taken into consideration in support of the Canada Revenue Agency Policy on Sustainable Development and the outlined goals, targets and activities in the CRA’s Sustainable Development Strategies. 4.4 Decisions made in relation to hospitality, conference and event expenditures support an inclusive and respectful work environment in alignment with the Procedures on the Duty to Accommodate and related tools, the Canadian Human Rights Act and the Employment Equity Act. 5. ... The classification of an activity as training or operational must be determined in conjunction with the Procedures on HCEE. 6.1.2 The requirements of this directive do not apply where the CRA has no discretion in providing meals to employees and other public servants in the course of their duties (for example, stipulations in collective agreements). 6.2 Hospitality, conference and event expenditures must be pre-approved in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes. 6.3 The authority to initiate expenditures in accordance with the limits specified in the DSFA Matrix and Notes does not include the authority to enter into (or change) a contract with a supplier for goods or services. 6.3.1 The CRA’s Delegation of procurement authorities must be taken into consideration as some hospitality, conference or event expenditures may require a contract. ... Provide pre-approval of hospitality, conference and event expenditures in accordance with the requirements of this directive and the expenditure initiation authority limits specified in the DSFA Matrix and Notes. 7.4.2 When pre-approving event expenditures for their respective branch or region, or reviewing and recommending event expenditures for Minister or Commissioner pre-approval, ensure the principles indicated in Appendix B — Guiding Principles are applied and that consideration has been given to the: 7.4.2.1 need to have a meeting in person 7.4.2.2 number of participants 7.4.2.3 duration of the event 7.4.2.4 frequency of recurring events 7.4.2.5 inclusion (including accessibility) 7.4.2.6 selection of the most economical location and venue 7.4.2.7 most cost-effective selection of travel arrangements in accordance with the Directive on Travel 7.4.3 Ensure the timely and accurate submission of hospitality expenditures in support of the proactive disclosure on the Open Government website, in accordance with sections 76 and 83 of the Access to Information Act (ATIA). ...

In such circumstances, contact the FRAD for further instructions on how to proceed. 5.1.2 The authority to initiate expenditures in accordance with the limits specified in the DSFA Matrix and Notes does not include the authority to enter into (or change) a contract with a supplier for goods or services. 5.1.2.1 The CRA’s Delegation of procurement authorities must be taken into consideration as some hospitality, conference or event expenditures may require a contract. ... For further guidance, the FMASD and regional finance offices should contact the FRAD. 5.5.4 Prior to requesting expenditure pre-approval for an event, event planners or delegated managers must calculate the total cost for a single event, which includes the following: 5.5.4.1 facility/room rental and associated expenses (for example, audio/video equipment and technical support) 5.5.4.2 conference fees 5.5.4.3 professional service charges, including interpretation and speaker fees 5.5.4.4 hospitality 5.5.4.5 accommodation 5.5.4.6 transportation 5.5.4.7 meals while travelling 5.5.4.8 printing 5.5.4.9 taxes, gratuities and service charges 5.5.4.10 expenses incurred by the Minister or the Minister’s staff for activities related to the CRA programs that are charged to the CRA budget 5.5.4.11 other relevant expenses directly attributable to the event 5.5.5 The expenditures in section 5.5.4 exclude salary and wage costs and other CRA fixed operating costs that are part of the CRA’s ongoing operations. 5.5.6 Event planners and delegated managers must prepare cost comparisons when planning an event to ensure cost minimization, value for money, and to withstand audit and public scrutiny. 5.5.6.1 Price quotes are to be obtained from at least three different vendors for any type of goods or services and procurement requirements and methods must be adhered to, as applicable. 5.5.6.2 The CRA’s Delegation of procurement authorities must be taken into consideration when planning an event that may require entering into contracts with vendors for the provision of goods or services. ... The DCFO and DG, FAD must be included in the cc line. 5.6.6.2 The memorandum must include the background information, any considerations made, the summary of the consultation with the FMASD or regional finance office or designated advisor and the FRAD Events Unit, and a recommendation. 5.6.6.3 The memorandum must include the sentence “The Finance and Administration Branch has been consulted and supports this exception.” 5.6.7 The DCFO and DG, FAD will review the memorandum for the exception request and provide feedback where applicable and brief the CFO and AC, FAB. 5.6.8 After obtaining the endorsement from the DCFO and DG, FAD, the ML 2 or higher, who is requesting the exception must finalize the exception request by signing the memorandum. 5.6.9 If it is a major exception, the ML 2 or higher, who is requesting the exception must: 5.6.9.1 route the draft memorandum to the CFO and AC, FAB for endorsement with a cc to the DCFO and DG, FAD 5.6.9.2 route the endorsed memorandum to the Commissioner’s office for approval with a cc to the CFO and AC, FAB and DCFO and DG, FAD 5.6.9.3 provide a final signed copy of the approved memorandum to the FRAD Events Unit 5.6.10 If it is a minor exception, the ML 2 or higher, who is requesting the exception must: 5.6.10.1 route the memorandum to the CFO and AC, FAB for endorsement with a cc to the DCFO and DG, FAD 5.6.10.2 provide a final signed copy of the approved memorandum to the FRAD Events Unit 6. ...

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. ...

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. ...

Any rent, royalty or similar payment, whether it be for "know-how", for the use of confidential technical information, or for any other consideration, is subject to tax under paragraph 212(1)(d) unless it falls within the exceptions described in subparagraphs (vi) through (x). ... Under this provision any payment for information concerning industrial, commercial or scientific experience will be subject to tax where the total amount payment as consideration for such information is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services, or (c) profits. 15. ... Under this provision any payment for services of an industrial, commercial or scientific character performed by a non-resident person will be subject to tax where the total amount payable as consideration for such services is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services; or (c) profits 21. ...

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. ...