Search - consideration

In addition to ensuring that all required legal mechanisms are in place, the CRA examines the above-mentioned confidentiality reports, reviews its past information exchange experience with the jurisdiction in question, and consults with Government of Canada departments with respect to broader foreign policy issues, before developing a recommendation for consideration and approval by the commissioner of the CRA. ...

Privacy considerations for the original application based payments were assessed under the Working Income Tax Benefit (WITB) Advance Payments PIA file and in personal information bank Working Income Tax Benefit (WITB) CRA PPU 178. ...

The personal information extracted from these sources will be subjected to the same considerations applied to all data repositories in the CRA. ...

Policy and legislative considerations to address current gaps in the legislative framework and ensure effective tax legislation for individuals and businesses operating within the platform economy. ...

The lab proposed a series of recommendations for consideration by the Directorate. ...

The NBRP is being reviewed on a regular basis to systematically resume services in a thoughtful and phased approach that takes into consideration both the health and safety of employees and the needs of Canadian taxpayers. ...

The algorithms take into consideration a variety of data elements, including GST/HST, payroll and income tax filing information, compliance history, accounting methodologies and business intelligence derived from CEWS claims history. ...

On December 31, 2023, 43 applications were under consideration for acceptance to the program (that is, instances where a pre-file meeting has occurred between the CRA and a taxpayer, but a taxpayer had yet to provide the APA submission or the CRA had yet to respond to the submission). ...

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...

The arrangement provides for contributions to be made under the arrangement to the issuer in consideration of, or to be used, invested or otherwise applied for the purpose of, the issuer making distributions under the arrangement to the holder. ...