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If you are not satisfied with the decision reached by the officer, you can appeal or seek a judicial review of that decision from the appropriate court or, for certain matters, to the Canadian International Trade Tribunal. 05| You have the right to be treated professionally, courteously, and fairly You can expect us to treat you courteously and with consideration at all times, including when we ask for information or arrange interviews and audits. ...

Number 7- To promote meaningful and transparent decision-making, giving consideration to gender and other intersecting identities, the CRA is committed to completing a Gender Based Analysis Plus of all budgetary and government proposals. ...

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 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. ...

Where an Indian band or band-empowered entity registers an employee or other official to attend an off-reserve conference for band management activities, the conference fee (that is, the consideration paid for the right to attend the conference) will be relieved of tax provided a certificate is given to the conference organizer (refer to the section of this bulletin entitled “Documentary evidence to be retained by vendors”). ...

While discount factors are not being applied consistently across the CRA, they are applied with consideration to the various businesses and workforce realities of the affected regions or HQ branch. ...

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 a person with whom you were not dealing at arm's length the person to whom you transferred the property becomes liable for the lesser between: the amount you owe, and the value of the property, minus any consideration you gave for the property. ...

Gift In most cases, a gift is a voluntary transfer of property without valuable consideration to the donor. ...

The OLMC organizations, which have themselves proposed several inspiring solutions that will be taken into consideration in this next stage, will continue to be invited to give feedback on the measures put forward. ...

Consequences of misconduct and wrongdoing Discipline is rendered relative to the seriousness of the misconduct(s), taking into consideration the individual circumstances of the case, including any mitigating or aggravating factors. ...