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The Branch's Quality Assurance Reviews identified some inconsistencies in the consideration and application of Gross Negligence Penalties; however, the Branch's monitoring activities did not systematically require action plans that linked corrective actions and timeframes for resolving the issues. ...

Where an organization is established primarily for the benefit of its members (that is, its members and its beneficiaries are the same) whether those members are predominantly charities or objects of charity is a key consideration in determining eligibility for registration. ii) Formal purposes The purposes of an umbrella organization seeking registration under this section must always be expressed in relation to the charitable category the organization is established to advance. ...

In this regard, particular consideration should be given to the following factors: the nature of the duties to be performed by the employee (certain types of work are, by their nature, short term engagements, such as repair work or trades which are involved only during a certain phase of a project); the overall time estimated for a project, or a particular phase of a project, on which the employee is engaged to perform duties; and the agreed period of time for which the employee was engaged according to the employment contract or other terms of the engagement. ...

To remit the tax, use Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Changes. ...

Careful consideration should be given before divulging to the taxpayer who was consulted on a particular file because this may cause the taxpayer to reconsider their strategic position. ...

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

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

Consideration will be given to the application of subsection 56(2) (indirect payments) where payments are made to persons other than the employee or former employee while living. 11. ...

The CRA anticipates updated risk-detection technology will: enhance our identification and risk assessment of high net worth individuals and large corporations to detect and correct non-compliance increase capacity to redirect current resources to compliance-enforcement activities, ensuring the most effective intervention to protect the tax base and the integrity of Canada's tax system increase understanding of complex networks deliberately designed to avoid paying tax ensure taxpayers have access to accurate information to assist them in meeting their tax obligations foster innovation in the technology platform and the business intelligence infrastructure enabling the Agency to continue to improve its programs and services, thus making it easier for individuals and businesses to interact with the CRA The CRA's tax gap papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this information could assist in administering Canada's tax system. ...

However, if the beneficiary's capital interest is an interest in a "personal trust" (as defined in subsection 248(1) of the Act) and the interest was acquired by the beneficiary for no consideration, there is no such ACB reduction under paragraph 53(2)(h). ...