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The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...

The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...

Commissioner of the Canada Revenue Agency Canada Revenue Agency Ottawa, Ontario ****At the time of writing this report, processes were under way to appoint new members from British Columbia and Ontario**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...

Assumptions in the methodologies applied to estimate the individual income tax revenues and GST/HST revenues and allowance for doubtful accounts were refined to take in consideration the current economic climate and the extensions provided to taxpayers to file and pay their tax returns. ...

Online training and awareness In 2017-2018, the CRA continued to look at innovative ways to reach wider audiences and provide more specialized training online by creating: the first of a suite of 10 web-based modules that offer specialized technical training and learning path products for access to information and privacy analysts a presentation took place during the fiscal year to show this module to multiple government departments KnowHow products that complement program specific procedures – KnowHow provides user-friendly online instructions to CRA employees and managers formal disclosure KnowHow product – this is designed to increase awareness of roles and responsibilities associated with how to respond to a request made under the Access to Information Act or the Privacy Act informal disclosure KnowHow product – this is designed to increase awareness on basic considerations for disclosure and provide examples of what can and cannot be disclosed informally without a request received under the Access to Information Act or the Privacy Act a training module, to complement program-specific training, on the informal disclosure of taxpayer information, developed by the Legal Services Branch planned to be piloted in 2018-2019 simultaneously using three channels: in class, webinar, and videoconference to maximize accessibility the module can be customized for specific CRA programs, depending on the need Raising awareness Every year, about 40 countries and 60 non-government organizations celebrate Right to Know Week to raise awareness of an individual’s right to access government information, while promoting freedom of information as essential to both democracy and good governance. ...

You have to include the GST/HST collectible on the full consideration (total price) payable for your work in your net tax calculation for your reporting period that includes November 30, 2023. ...

The term "excluded activity", in respect of a false statement, means the activity of promoting or selling (whether as principal or agent or directly or indirectly) an arrangement, an entity, a plan, a property or a scheme (in this definition referred to as the "arrangement") where it can reasonably be considered that one of the main purposes for a person's participation in the arrangement is to obtain a tax benefit, or accepting (whether as principal or agent or directly or indirectly) consideration in respect of the promotion or sale of an arrangement. ...

The trust must meet all of the following conditions: the trust is resident in Canada the only persons that are beneficially interested are one of the following: Her Majesty in right of Canada Her Majesty in right of a province a nuclear energy corporation (as defined in section 2 of that Act) all the shares of the capital stock of which are owned by one or more persons described in clause (A) or (B) the waste management organization established under section 6 of that Act if all shares of its capital stock are owned by one or more nuclear energy corporations described in clause (C) Atomic Energy of Canada Limited, being the company incorporated or acquired in accordance with subsection 10(2) of the Atomic Energy Control Act Personal trust This is a trust (other than a trust that is, or was at any time after 1999, a unit trust) that is one of the following: a graduated rate estate a trust in which no beneficial interest was acquired for consideration payable directly or indirectly to: the trust any person or partnership that has made a contribution to the trust by way of transfer, assignment or other disposition of property For 2016 and subsequent tax years, only a graduated rate estate automatically qualifies as a personal trust without regard to the circumstances in which beneficial interest in the trust has been acquired. ...

A formal request, explaining the circumstances leading to the request, should be provided to the Registered Plans Directorate for our consideration. 26. ...

Whether a person is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant facts. ...