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The team leader: ensures that the team contributes to the overall mandate of the CRA supports and promotes decisions by local management on internal CRA directives and policies ensures that the confidentiality and security guidelines for taxpayer files are followed ensures that the team's workload is completed within the established budget guidelines and reviews unusual situations ensures that new team members are introduced to the other team members and receive the necessary guidance and training provides team members with the provisions of the collective agreements; ensures that team members are not placed, and do not place themselves, in situations that involve personal risk; go to: Security Volume September 8, 2014, memorandum, Auditor Safety in the Field – Requesting personal protection from local police authorities Procedures in Response to Workplace Violence requests workload from Business Intelligence (BI), taking into consideration the experience of team members and management priorities monitors the performance, workload, and conduct of each team member and suggests corrective action where necessary works with Quality Assurance (QA) to identify problem areas and training requirements for employee development encourages team members to improve their knowledge and abilities whenever possible assesses the work and performance of team members and provides timely feedback that emphasizes achievements and enables team members to meet their personal goals prepares Form Y280, Employee Performance Management Report, for those who report directly to them establishes and maintains effective working relationships ensures tactful interaction with taxpayers exercises delegated authority, if applicable, for financial, administrative, and human resources recommends the approval of overtime and approves leave, substitution (compressed work) schedules, and travel 6.5.3 The team leader and effective work relationships The team leader plays a vital role on the Audit Division management team, as on the audit team. ... The team leader's review of audit files ensure the: Audit Plan was appropriate and included specific audit procedures based on the reason for the audit; information and documents obtained from the taxpayer were relevant to the audit and the reason for the audit; audit file was well documented and organized; audit was completed without undue delay, or if it was delayed, then consideration was given to proactive taxpayer relief; and referrals were prepared when required. 6.6.0 The Computer Audit Specialist 6.6.1 Introduction This section is an overview of the duties and responsibilities of the Computer Audit Specialist (CAS). ...

XCo purchases 11% of the outstanding shares of FAOpco from Canco for fair market value consideration, which at that time is $500,000. ... FA1 incorporates a wholly owned subsidiary (“FA4”) and transfers its shares of FA2 to FA4 in exchange for share consideration. ...

Under this provision, all the consideration receivable upon conversion or exchange has to be a share or warrant as described above. An exception is made for consideration received in lieu of a fraction of a share. ...

Each method includes the same consideration and review of all relevant information, however it is the timing of the identification of the taxpayer that differs in these two methods. 23. ... Based on the preliminary information provided by the taxpayer as described in paragraph 44, the VDP officer may confirm that there is nothing set out in the information provided that may immediately disqualify the taxpayer from further consideration under the VDP. ...

(c) A portion of any payment received on a debt obligation that was taken as consideration for property previously sold by the holder of the obligation may be required to be included in income in accordance with the rule relating to blended payments in sub- section 16(1) (further comments on this subject appear in 11 to 13 of IT-265R). ... As consideration for the commitment by the writer, the holder of the option pays to the writer an amount known as a "premium", which amount is determined by auction on the floor of the Exchange. ...

Currently, the legislation exempts supplies of property or services (excluding supplies of blood and blood derivatives) made by a public sector body if all or substantially all (90% or more) of the body's supplies of the property or service are made for no consideration. ... Bill C-4, if enacted, would also exclude from this exemption the supply of a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by a public sector body. ...

However, no tax is payable on consideration for a taxable supply that becomes due or is paid before becoming due when the person making the supply is a small supplier who is not a registrant (section 166). ... In these calculations, consideration for most taxable supplies made by a person during a specified period is aggregated with a similar total for all associated persons. 10. ...

An "improvement" in respect of capital property is defined to be any property or service to the extent that the consideration for the property or service would be included in determining the adjusted cost base of the capital property for income tax purposes. Where the capital property in question is a residential complex, the improvement must relate to a property or service the consideration for which is included in the adjusted cost base of the residential complex. ...

Similarly, section 156 generally permits certain corporations that are closely related to jointly elect to treat certain taxable supplies made between them as having been made for no consideration. ... Proposed amendments to section 156 Section 156 generally permits certain corporations and Canadian partnerships that are closely related to jointly elect to treat certain taxable supplies made between them as having been made for no consideration. ...

Generally, the "recipient" of a supply means where consideration is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration. ...