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Repairs are not taken into consideration in determining whether a substantial renovation has taken place and may not be included in a new housing rebate claim. ...

When an audit is being conducted, it is advisable for a charity to make all relevant documents available for consideration. ...

Table of Contents Overview Information on registration Air carriers and specified air carriers Timing of registration Marine carriers and specified marine carriers Timing of registration Applying for registration Authority for separate returns Applying for more than one type of registration Cancelling a registration Information on the fuel charge Registered air or marine carrier Registered specified air or marine carrier Bringing or importing fuel into a listed province Net fuel quantity calculation Registered air or marine carrier or registered specified air or marine carrier that is also a registered user of fuel Registered air or marine carrier or registered specified air or marine carrier that is also a registered user of combustible waste Exemption certificates Filing and reporting Calculating net fuel quantity Calculating the charge payable or the net fuel quantity rebate Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered air or marine carrier or a registered specified air or marine carrier Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Net fuel quantity rebate Payment in excess of the amount payable Overview As part of the Government of Canada’s initiative to implement a federal carbon pollution pricing system, and taking into consideration provincial carbon pollution pricing systems, the Government of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system (OBPS) for industrial facilities Footnote 1. ...

Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that: has a stated monetary value or is for a particular supply of property or a service; is issued or sold for consideration; is accepted as payment or partial payment of the consideration for a supply of property or service; has only to be presented as a means of payment without any obligation imposed on the holder; and has no intrinsic value. ...

The first report examined key considerations for tax administrations undertaking tax gap estimation, outlined the approaches used by tax administrations in other countries, and discussed the advantages and limitations of tax gap estimation. ... Related considerations are discussed in the section below. It is important to highlight that the tax loss estimates related to UE activity are sensitive to the estimation methods used for each UE activity and the assumptions for how income earned through these activities is allocated between individuals, corporations and the self-employed. ...

Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that: has a stated monetary value or is for a particular supply of property or a service; is issued or sold for consideration; is accepted as payment or partial payment of the consideration for a supply of property or service; has only to be presented as a means of payment without any obligation imposed on the holder; and has no intrinsic value. ...

The first report examined key considerations for tax administrations undertaking tax gap estimation, outlined the approaches used by tax administrations in other countries, and discussed the advantages and limitations of tax gap estimation. ... Related considerations are discussed in the section below. It is important to highlight that the tax loss estimates related to UE activity are sensitive to the estimation methods used for each UE activity and the assumptions for how income earned through these activities is allocated between individuals, corporations and the self-employed. ...

This will ensure that fairness is a central consideration in CRA decision-making and in delivering tax and benefits programs. ... These sessions sought to enhance the procurement staff’s understanding of the unique challenges and opportunities faces by Indigenous businesses and enabling more informed, culturally sensitive, and supportive procurement decisions. 100% of procurement staff (including procurement policy and oversight staff) have completed the mandatory course Indigenous Considerations in Procurement (COR409) from the Canada School of Public Service. ...

They undertake much of the detailed review of items brought before the Board for its consideration. ... Board of Management attendance record for 2018–19 Board members Board of Management (12 meetings) Footnote 44 Audit committee (4 meetings) Governance committee (4 meetings) Human resources committee (8 meetings) Resources committee (3 meetings) Blockchain advisory subcommittee (2 meetings) Footnote 45 Call centre advisory subcommittee (2 meetings) Footnote 46 Service transformation subcommittee (2 meetings) Footnote 47 Board members attendance throughout the fiscal year, taking into consideration departures and appointments. ...

Article 32 – Contracting Out 32.01 The Employer will continue past practice in giving all reasonable consideration to continued employment in the public service of employees who would otherwise become redundant because work is contracted out. ... There is no provision in alternation for a "domino" effect (a series of exchanges between more than two positions) or for "future considerations.", ... Following the pilot, the Employer will complete an assessment taking into consideration but not limited to, consultation with the Institute, employee feedback, impacts on IT infrastructure capacity/scalability, productivity, service delivery and service quality. ...