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Current CRA website
Income Tax Audit Manual
Otherwise, the same considerations apply as for standard requirements for information relating to specific parties. ... Leads should only be prepared based on the level of risk, taking materiality into consideration. ...
Current CRA website
Income Tax Audit Manual
Otherwise, the same considerations apply as for standard requirements for information relating to specific parties. ... Leads should only be prepared based on the level of risk, taking materiality into consideration. ...
Current CRA website
Agreement between the Canada Revenue Agency and the Public Service Alliance of Canada
.); preparation of a curriculum vitae or resume; the employee's rights and obligations; the employee's current situation (e.g. pay, benefits such as severance pay and superannuation, classification, language rights, years of service); alternatives that might be available to the employee (the alternation process, appointment, relocation, retraining, lower-level employment, term employment, retirement including possibility of waiver of penalty if entitled to an annual allowance, Transition Support Measure, Education Allowance, pay in lieu of unfulfilled surplus period, resignation, accelerated lay-off); the likelihood that the employee will be successfully appointed; the meaning of a guarantee of reasonable job offer, a surplus preferred status period in which to secure a reasonable job offer, a Transition Support Measure, and an Education Allowance; the Government of Canada Job Bank and the services available; the options for employees not in receipt of a guarantee of a reasonable job offer, the one hundred and twenty (120)-day consideration period that includes access to the alternation process; advising employees to seek out proposed alternations and submit requests for approval as soon as possible after being informed they will not be receiving a guarantee of a reasonable offer; preparation for interviews; repeat counselling as long as the individual is entitled to a preferred status and has not been appointed; advising the employee that refusal of a reasonable job offer will jeopardize both chances for retraining and overall employment continuity; the assistance to be provided in finding alternative employment in the public service (Schedule I, IV and V of the Financial Administration Act) to a surplus employee for whom the Commissioner cannot provide a guarantee of a reasonable job offer within the CRA; advising employees of the right to be represented by the PSAC in the application of this Appendix; and the Employee Assistance Program (EAP). 1.1.30 The CRA shall ensure that, when it is required to facilitate appointment, a retraining plan is prepared and agreed to in writing by the employee and the delegated manager. 1.1.31 Severance pay and other benefits flowing from other clauses in this Agreement are separate from, and in addition to, those in this Appendix. 1.1.32 Any surplus employee who resigns under this Appendix shall be deemed, for the purposes of severance pay and retroactive remuneration, to be involuntarily laid off on the day as of which the Commissioner accepts in writing the employee's resignation. 1.1.33 The CRA shall establish and modify staffing procedures to ensure the most effective and efficient means of maximizing the appointment of surplus employees and laid-off persons. 1.1.34 The CRA shall actively market surplus employees and laid-off persons within the CRA unless the individuals have advised the CRA in writing that they are not available for appointment. 1.1.35 The CRA shall determine, to the extent possible, the occupations within the CRA where there are skill shortages for which surplus employees or laid-off persons could be retrained. 1.1.36 The CRA shall provide information directly to the PSAC on the numbers and status of their members who are in the preferred status administration process. 1.1.37 The CRA shall, wherever possible, ensure that preferred status for reinstatement is given to all employees who are subject to salary protection. 1.2 Employees 1.2.1 Employees have the right to be represented by the PSAC in the application of this Appendix. 1.2.2 Employees who are directly affected by WFA situations and who receive a guarantee of a reasonable job offer, or who opt, or are deemed to have opted, for option (a) of Part VI of this Appendix are responsible for: actively seeking alternative employment in co-operation with the CRA, unless they have advised the CRA, in writing, that they are not available for appointment; seeking information about their entitlements and obligations; providing timely information to the CRA to assist them in their appointment activities (including curriculum vitae or resumes); ensuring that they can be easily contacted by the CRA, and to attend appointments related to referrals; seriously considering job opportunities presented to them, including retraining and relocation possibilities, specified period appointments and lower-level appointments. 1.2.3 Opting employees are responsible for: considering the options of Part VI of this Appendix; communicating their choice of options, in writing, to their manager no later than one hundred and twenty (120) days after being declared opting. submitting the alternation request to management before the close of the one hundred and twenty (120) day period, if arranging an alternation with an unaffected employee. ... There is no provision in alternation for a “domino” effect (a series of exchanges between more than two positions) or for “future considerations”, (an exchange at a later date). ...
Old website (cra-arc.gc.ca)
Rental Income 2016
To find out if any special considerations apply in your case, see Special situations. ...
Old website (cra-arc.gc.ca)
RC4034 - GST/HST Public Service Bodies' Rebate
Also include the following amounts from which you can deduct 25% to take into account the cost of fundraising: financial payments, such as private gifts and donations; the total of all amounts by which the fair market value of a financial instrument received by the NPO is more than the consideration paid or payable for the instrument; all receipts from sponsorships; all receipts from taxable (including zero-rated) and exempt sales of goods and services (do not include receipts from sales of real property or capital property, sales of financial instruments, benefits granted to employees or shareholders, or goods you are deemed to have sold when you stop being a registrant); and proceeds from gambling activities, minus prizes and winnings paid out. ...
Old website (cra-arc.gc.ca)
Preparing Returns for Deceased Persons 2016
The advantage is generally the total value of all property, services, compensation, or other benefits to which you are entitled as partial consideration for, or in gratitude for, the gift. ...
Old website (cra-arc.gc.ca)
Employers' Guide – Filing the T4 Slip and Summary
The successor employer may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ...
Scraped CRA Website
Rental Income 2016
To find out if any special considerations apply in your case, see Special situations. ...
Current CRA website
Employers' Guide – Filing the T4 Slip and Summary
The successor employer may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ...
Current CRA website
Past Service Pension Adjustment Guide
Calculate the PSPA that would have applied had the plan not met the definition of an IPP without taking into consideration any qualifying transfer amounts. ...