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Old website (cra-arc.gc.ca)

Strategic Orientation

Considering how day-to-day tasks support the broader organizational objectives Aligning your activities and priorities with the organization's strategic goals Analyzing trends and determining potential implications for your organization Contributing to the strategic direction of the organization Doing your work without understanding how it fits into the big picture Setting activities and priorities that are independent of the organization's strategic goals Dealing with immediate issues only without consideration of the broader organizational objectives Creating vague strategic directions Purpose of this competency for CRA Strategic Orientation is essential to ensure that employee activities are aligned with the organizational mandate and vision. ...
Old website (cra-arc.gc.ca)

Board of Management Oversight Framework - Management of Resources

RIMC Secretariat has developed a policy paper for RIMC to consider whether the Agency should formalize a priority setting mechanism for investment selection, improve the granularity of the estimating process, and continually re-assess each investment's value to the Agency in light of program priorities and budgetary considerations. ...
Archived CRA website

ARCHIVED - Premiums on Life Insurance Used as Collateral

As mentioned in new No 3, any unused portion of a line of credit is not an amount owing and cannot be taken into consideration in the determination of a deduction under paragraph 20(1)(e.2). ...
Archived CRA website

ARCHIVED - Athletes and players employed by football, hockey and similar clubs

Consideration must also be given to the various tax treaties Canada has with other countries. ...
Archived CRA website

ARCHIVED - Tax Payable by an Inter Vivos Trust

The trust would not be considered to have incurred an "obligation to pay an amount" in the sense contemplated by subparagraph 122(2)(e)(ii) where, in return for immediate payment of fair market value consideration, a trust acquires property or assets from a person with whom any beneficiary of the trust was not dealing at arm's length. ...
Old website (cra-arc.gc.ca)

IC13-2R1 - Government programs collection policies

We will take into consideration any personal information that the debtor presents that affects this ability. ...
Old website (cra-arc.gc.ca)

Canada Revenue Agency Departmental Performance Report 2014-15

.**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...
Old website (cra-arc.gc.ca)

Sustainable Development Policy

One Champion's role is to provide advice and guidance on internal operations, while the other advises on external service delivery. 7.7 Assistant Commissioners The Branch and Regional Assistant Commissioners apply this policy within their respective branch or region, provide leadership and support for the implementation of the SD Strategy, and appoint SD Representatives in their respective branch or region. 7.8 Executives and Managers Executives and Managers ensure the policies, plans, and programs in their areas of responsibility are carried out with due consideration for the objectives of this SD Policy. ...
Old website (cra-arc.gc.ca)

Non-Resident Registration

It explains the terms "business" and "carrying on business in Canada" as well as other factors that must be taken into consideration when deciding if a non-resident must register for purposes of the GST/HST. ...
Old website (cra-arc.gc.ca)

Fair Market Value for Purposes of Part IX of the Excise Tax Act (Revised)

Professional appraisers have recognized practices on how to take into consideration f actors or characteristics. ...

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