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(d) The attribution rules do not apply if fair market consideration is paid for the property transferred and an election is made to not have the subsection 73(1) rollover apply. ...

Under the above conditions, if you transfer property to: a spouse or a person who has since become your spouse; a person under 18 years of age; or a person with whom you were not dealing at arm's length; the person to whom you transfer property becomes liable for the lesser of the amount you owe, or the excess of the fair market value of the property over the consideration given for the property. ...

In the absence of awareness, monitoring and enforcement of PSS policy and procedures, the Agency is exposed to the risk that personnel may not have been screened at the appropriate level, including consideration of all information relevant to the screening process. ...

This practice will start in April 2011. 5.0 Quality Assessment Participants CAEB Self-Assessment: Patricia MacDonald Chief Audit Executive Annie Boudreau Director – Internal Audit Corporate Functions Gita Bhatt Director – Internal Audit Tax Operations Maura Butko Director – Professional Practices and Corporate Services Robin Fullarton Manager – Professional Practices Unit John Arnold Project Leader – Professional Practices Unit Independent Validation: David Rattray Robin Sellar Appendix A- Assessment Rating Assessment Rating GC [Footnote 1] PC [Footnote 2] DNC [Footnote 3] OVERALL EVALUATION X ATTRIBUTE STANDARDS X 1000 Purpose, Authority, and Responsibility (Internal Audit Policy) X 1010 – Recognition of the Definition of Internal Auditing X 1100 Independence and Objectivity X 1110 Organizational Independence X 1111 Direct Interaction with the Board X 1120 Individual Objectivity X 1130 Impairments to Independence or Objectivity X 1200 Proficiency and Due Professional Care X 1210 Proficiency X 1220 Due Professional Care X 1230 Continuing Professional Development X 1300 Quality Assurance and Improvement Program X 1310 Requirements of the Quality Assurance and Improvement Program X 1311 Internal Assessments X 1312 External Assessments X 1320 Reporting on the Quality Assurance and Improvement Program X 1321 Use of "Conforms with the International Standards for the Professional Practice of Internal Auditing " X 1322 Disclosure of Noncompliance X PERFORMANCE STANDARDS X 2000 Managing the Internal Audit Activity X 2010 Planning X 2020 Communication and Approval X 2030 Resource Management X 2040 Policies and Procedures X 2050 Coordination X 2060 Reporting to the Board and Senior Management X 2100 Nature of Work X 2110 Governance X 2120 Risk Management X 2130 Control X 2200 Engagement Planning X 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 X 2310 Identifying Information X 2320 Analysis and Evaluation X 2330 Recording Information X 2340 Engagement Supervision X 2400 Communicating Results X 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 ". ...

The CRA ensures that consideration of these outcomes is an integral part of its decision-making processes. ...

This may be a result of the following paper reduction activities:- Expanding and updating the Report on CRA's Internal Consumption of Paper to include a profile of CRA's employee demographics, an analysis of paper use trends, and proposed paper reduction initiatives for future consideration.- This year's updated paper reduction campaign was launched within the Paper Talk website in time for Earth Day (April 22 nd, 2005). ...

" Act " means the Excise Tax Act; " amount " means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service; " Canada " (a) "Canada" includes: (i) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or privilege to explore for or exploit any minerals; and (ii) the seas and airspace above the submarine areas referred to in paragraph (i) in respect of any activities carried on in connection with the exploration for or exploitation of minerals; (b) in respect of imports, "Canada" has the meaning assigned by the Customs Act; " capital property ", in respect of a person, means property that is, or would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, other than property described in Class 12 or 14 of Schedule II to the Income Tax Regulations; " commercial activity " means (a) any business carried on by a person, (b) any adventure or concern of a person in the nature of trade, and (c) any activity engaged in by a person that involves the supply of real property or of a right or interest in respect of real property by that person, but does not include (d) any activity engaged in by a person to the extent that it involves the making of an exempt supply by the person, (e) any activity engaged in by an individual without a reasonable expectation of profit, or (f) the performance of any duty or activity in relation to an office or employment; " exclusive ", in respect of the consumption, use or supply of property or a service, means all or substantially all of the consumption, use or supply of the property or service, and "all or substantially all", in respect of the consumption, use or supply of property or a service by a financial institution, means all of the consumption, use or supply of the property or service; " fair market value " of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 of the Act from the consideration for the supply; " input tax credit " means a credit claimable by a registrant for the Goods and Services Tax paid or payable by the registrant in respect of the acquisition or importation of any property or service for consumption, use or supply in the course of commercial activities of the registrant; " person " means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind; " property " means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; " registrant " means a person who is registered under section 241, or who is required to apply to be registered under section 240 of the Act; " reporting period " of a recipient means (a) where the recipient is a registrant, a reporting period of the recipient as determined under sections 245 to 251 of the Act; and (b) in any other case, a calendar quarter; " royalty " means compensation for the use of property, usually copyrighted material or natural resources, expressed as a percentage of receipts from using the property or as an amount per unit produced; " service " means anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an officer or employee of the employer in the course of or in relation to the office or employment of that person; " small supplier ", at any time, means a person who is at that time a small supplier under section 148 of the Act; " supply " means, subject to sections 133 and 134 of the Act, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; " tax " means the Goods and Services Tax imposed under Part IX of the Act; " tax payable " by a person in respect of property or service includes (a) tax deemed under subsection 171(3) or 200(2) of the Act to have been collected by the person in respect of the property or service, and (b) an amount in respect of the property or service that is required under paragraph 171(4)(b) of the Act to be added in determining the net tax of the person for a reporting period, but does not include an amount that the person has claimed or is entitled to claim as an input tax credit in respect of the property or service; " taxable supply " means a supply that is made in the course of a commercial activity, but does not include an exempt supply. ...

When an extension is refused, the charity can apply, within 90 days of the day the refusal notice was mailed, to the Tax Court of Canada for further consideration. ...

Although the rules regarding political activities are under consideration with a view to expanding permissible activities, organizations that substantially carry on political activities, as opposed to charitable activities, do not qualify for registration as charities nor would they under the proposed rules. ...

This document sets out the proposed policy of the CRA’s Charities Directorate concerning the reporting guidelines for fundraising expenses and the process and considerations for determining whether a registered charity’s fundraising is acceptable. ...