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A first report Footnote 3, published in June 2016, examined key considerations related to tax gap estimation and outlined different approaches taken by tax administrations in other countries. ... This is done on a case by case basis after taking into consideration all of the relevant facts Footnote 11. ... Box 2: Examples of Specified Foreign Property funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible property situated outside Canada a share of the capital stock of a non-resident corporation an interest in a non-resident trust that was acquired for consideration an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135 a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Of note, foreign investments held in registered retirement savings plans, registered pension plans, tax-free savings accounts and in Canadian mutual funds are not specified foreign property. 2.1.2 Form T1134: Information Return Relating to Controlled and Not-controlled Foreign Affiliates In general terms, a foreign affiliate is a foreign corporation that is at least 10% owned by a Canadian. ...

As well, we will conduct environmental scans with other tax administrations and government departments to gather best practices and lessons learned about accessibility considerations. ... Action 37 We will support the creation of accessible tools and resources to manage our fleet by: updating the supporting forms and tools; reviewing fleet management forms and tools to integrate accessibility considerations (for example, the business case for acquiring vehicles); and, making sure that the other tools or documents we use to support fleet management are accessible (for example, authorization or taxable benefits forms and logbooks). ... Accessibility plans The Accessible Canada Act requires that organizations: prepare and publish accessibility plans: make accessibility plans to identify, remove and prevent barriers in the priority areas in their: policies programs practices services update their plans every 3 years or as specified in regulations, and consult people with disabilities when creating and updating their plans set up a feedback process: have a way to receive and deal with feedback about their accessibility prepare and publish progress reports: make regular progress reports that describe the actions the organization has taken to implement their accessibility plans include information in their reports on feedback received and how the organization took the feedback into consideration, and consult people with disabilities when preparing their reports Source: Summary of the Accessible Canada Act Accessibility The degree to which a product, service, program or environment is available to be accessed or used by all. ...

Note We do not consider a disposition to have occurred if two corporations or a parent corporation and its subsidiary have amalgamated and there is no consideration for the redemption of shares. ... Generally, amounts designated under subsections 104(13.1) and 104(13.2) will reduce the adjusted cost base of a beneficiary's capital interest in the trust unless the interest was acquired for no consideration and the trust is a personal trust. ... Before allocating income to the beneficiaries, you must first take into consideration the trust's expenses. ...

Note We do not consider a disposition to have occurred if two corporations or a parent corporation and its subsidiary have amalgamated and there is no consideration for the redemption of shares. ... Generally, amounts designated under subsections 104(13.1) and 104(13.2) will reduce the adjusted cost base of a beneficiary's capital interest in the trust unless the interest was acquired for no consideration and the trust is a personal trust. ... Before allocating income to the beneficiaries, you must first take into consideration the trust's expenses. ...

Gift – generally a voluntary transfer of property (including money) without valuable consideration. ... Generally, amounts designated under subsections 104(13.1) and 104(13.2) will reduce the adjusted cost base of a beneficiary's capital interest in the trust unless the interest was acquired for no consideration and the trust is a personal trust. ... Before allocating income to the beneficiaries, you must first take into consideration the trust's expenses. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The debt will be a capital loss if you acquired it: to earn income from a business or property; or as consideration or payment for the sale of capital property in an arm's length transaction. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The debt will be a capital loss if you acquired it: to earn income from a business or property; or as consideration or payment for the sale of capital property in an arm's length transaction. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... You acquired it as consideration or payment for the sale of capital property in an arm's length transaction. ...

Some of the information included in the financial statements, such as accruals and the allowance for doubtful accounts, is based on management's best estimates and judgment, with due consideration to materiality. ... Services provided without charge by other government departments and inter-entity transfers of tangible capital assets for nominal or no consideration are recorded and measured at the carrying amount. ... Alignment with the priorities outlined in the CRA Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

When we get notification of your change in marital status, we will recalculate your CCB taking into consideration your new marital status and your new adjusted family net income. ...