Search - consideration

Failure to provide information will affect consideration for the subsidy. ...

Keeping group members informed and up-to-date about any relevant or useful information Showing consideration for one’s group members and encouraging them to share their expertise with others in the group who would benefit from that in their work Providing group members with constructive feedback and perspective to assist them in their work Sharing new experiences with others in team meetings so they do not have to reinvent the wheel Supporting each other and combining one’s individual strengths with those of other group members to improve the group’s performance Keeping potentially helpful information to one’s self Interacting with one’s group members in a negative or indifferent manner Ignoring the ideas and opinions of group members Assuming that if others had anything of value to share then they would say it without being asked Working alone without any interaction with other group members Working competitively with group members to the detriment of the common goal Putting your personal interests ahead of the interests of the group Purpose of this competency for CRA Teamwork and Cooperation encourages employees to seek out, value, and support each other’s contributions in order to achieve CRA goals. ...

(3010-PC, 3110-PC) 93-099 ARCHIVED- 93-099- Unemployment Insurance Premium Tax Credit 94-128 ARCHIVED- 94-128- Employer Provided Group Term Life Insurance 95-188 ARCHIVED- 95-188- Tax Changes Relating to the YYYY Fiscal Year End 96-183 ARCHIVED- 96-183- yyyy Supplement to the YYYY T2 Corporation Tax Guide 97-196 ARCHIVED- 97-196- yyyy Supplement to the YYYY T2 Corporation Income Tax Guide 99-031 ARCHIVED- 99-031- Insert for RC4120 (Employers' Guide Filing T4 and T4F Slips and Summary Forms D2-6-6 ARCHIVED- D2-6-6- Co-operation With Statistics Canada D21-2-7 ARCHIVED- D21-2-7- Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization EDRATES ARCHIVED- EDRATES- ARCHIVED- Excise Duty Rate Summary GST370 ARCHIVED- GST370- Employee and Partner GST/HST Rebate Application IC70-1 ARCHIVED- IC70-1- Announcement- Information Circulars and Interpretation Bulletins (Archived) IC71-17R4 ARCHIVED- IC71-17R4- Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) IC73-10R3 ARCHIVED- IC73-10R3- Tax Evasion (Archived) IC73-21R8 ARCHIVED- IC73-21R8- Claims for Meals and Lodging Expenses of Transport Employees (Archived) IC74-6R2 ARCHIVED- IC74-6R2- Power Saw Expenses (Archived) IC74-6R2SR ARCHIVED- IC74-6R2SR- Special Release- Power Saw Expenses (Archived) IC75-2R7 ARCHIVED- IC75-2R7- Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election (Archived) IC82-6R3 ARCHIVED- IC82-6R3- Clearance Certificate (Archived) IC82-6R6 ARCHIVED- IC82-6R6- Clearance Certificate (Archived) IC84-3R-ATTACH ARCHIVED- IC84-3R-ATTACH- Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada IC84-3R6 ARCHIVED- IC84-3R6- Gifts to Certain Charitable Organizations Outside Canada IC86-4R2SUP1 ARCHIVED- IC86-4R2SUP1- Scientific Research and Experimental Development Automotive Industry Application Paper (Archived) IC87-2 ARCHIVED- IC87-2- International Transfer Pricing (Archived) IC89-2R ARCHIVED- IC89-2R- Directors' Liability- Section 227.1 of the Income Tax Act and Section 323 of the Excise Tax Act (Archived) IC92-1 ARCHIVED- IC92-1- Guidelines for Accepting Late, amended or Revoked Elections (Archived) IC92-2 ARCHIVED- IC92-2- Guidelines for the cancellation and Waiver of Interest and Penalties (Archived) IC92-3 ARCHIVED- IC92-3- Guidelines for Refunds Beyond the Normal Three Year Period (Archived) IT-CS24 ARCHIVED- IT-CS24- Correction sheet (Archived) IT-INDEX ARCHIVED- IT-INDEX- Income Tax Interpretation Bulletins and Technical News INDEX NR6 ARCHIVED- NR6- Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty P113 ARCHIVED- P113- Gifts and Income Tax P150 ARCHIVED- P150- Home Buyer's Plan P151 ARCHIVED- P151- Canadian Residents Going Down South PRIER ARCHIVED- PRIER- Prescribed Rates of Interest, updated January YYYY RC4015 ARCHIVED- RC4015- Reconciliation of Business Income for Tax Purposes YYYY RC4018 ARCHIVED- RC4018- Electronic Filers Manual YYYY Tax Year RC4060 ARCHIVED- RC4060- Farming Income and the AgriStability and AgriInvest Programs Guide RC4088 ARCHIVED- RC4088- Guide to the General Index of Financial Information (GIFI) for Corporations RC4089 ARCHIVED- RC4089- General Index of Financial Information- GIFI-Short Form RC4091 ARCHIVED- RC4091- GST/HST Rebate for Partners RC4093 ARCHIVED- RC4093- When Customs Seizes Your Goods RC4120 ARCHIVED- RC4120- Employers' Guide- Filing the T4 Slip and Summary Form Includes Form RC104 RC4152 ARCHIVED- RC4152- Average Exchange Rates for YYYY RC4157 ARCHIVED- RC4157- Employers' Guide- Filing the T4A Slip and Summary Form RC4163 ARCHIVED- RC4163- Employers' Guide Remitting Payroll Deductions RC4164 ARCHIVED- RC4164- Claiming a Canadian Film or Video Production Tax Credit- Guide to Form T1131- Includes Form T1131 RC4169 ARCHIVED- RC4169- Tax Treatment of Mutual Funds for Individuals RC4385 ARCHIVED- RC4385- Claiming a Film or Video Production Services Tax Credit RC4408 ARCHIVED- RC4408- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide- Joint Forms and Guide T106-N ARCHIVED- T106-N- Form T106-Information Return of Non-Arm's Length Transactions with Non-Residents T10SUM ARCHIVED- T10SUM- Summary of Pension Adjustment Reversals (PARs) T1105 ARCHIVED- T1105- Supplementary Schedule for Dispositions of Capital Property Acquired Before yyyy T1129 ARCHIVED- T1129- Newfoundland Research and Development Tax Credit (Individuals) T1141 ARCHIVED- T1141- Information Return in Respect of Transfers or Loans to a Non-Resident Trust T1249 ARCHIVED- T1249- British Columbia Mining Exploration Tax Credit Partnership Schedule (YYYY and later taxation years) T2004 ARCHIVED- T2004- Election by a Credit Union to Allocate Taxable Dividends and Taxable Capital Gains to Member Credit Unions T2010 ARCHIVED- T2010- Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation T2012 ARCHIVED- T2012- Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) T2016 ARCHIVED- T2016- Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers T2019 ARCHIVED- T2019- Death of an RRSP Annuitant- Refund of Premiums T2022 ARCHIVED- T2022- Election in Respect of the Sale of Debts Receivable T2023 ARCHIVED- T2023- Election in Respect of Loans from Non-Residents T2026 ARCHIVED- T2026- Part XII Tax Return- Tax on Payments to the Crown by a Tax Exempt Person T2027 ARCHIVED- T2027- Election to Deem Amount of Settlement of a Debt or Obligation T2046 ARCHIVED- T2046- Tax Return Where Registration of a Charity is Revoked T2054 ARCHIVED- T2054- Election for a Capital Dividend under Subsection 83(2) T2055 ARCHIVED- T2055- Election in respect of a Capital Gains Dividend Under Subsection 131(1) T2057 ARCHIVED- T2057- Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation T2058 ARCHIVED- T2058- Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation T2059 ARCHIVED- T2059- Election on Disposition of Property by a Taxpayer to a Canadian Partnership T2060 ARCHIVED- T2060- Election for Disposition of Property Upon Cessation of Partnership T2067 ARCHIVED- T2067- Election not to be a Public Corporation T2073 ARCHIVED- T2073- Election to be a Public Corporation T2096 ARCHIVED- T2096- Part XII.1 Return- Tax On Carved-Out Income- Rev-95 T2101 ARCHIVED- T2101- Election for Gains on Shares of a Corporation Becoming Public T2107 ARCHIVED- T2107- Election for a Disposition of Shares in a Foreign Affiliate T2140 ARCHIVED- T2140- Return of Tax Payable Under Section 189 on Non-Qualified Investments Issued to a Private Foundation T2143 ARCHIVED- T2143- Election Not To Be A Restricted Financial Institution T2203 ARCHIVED- T2203- Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T3 ARCHIVED- T3- Statement of Trust Income Allocations and Designations T3MJ ARCHIVED- T3MJ- T3 Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T4001 ARCHIVED- T4001- Employers' Guide- Payroll Deductions and Remittances T4002 ARCHIVED- T4002- Business and Professional Income T4003 ARCHIVED- T4003- Farming Income T4004 ARCHIVED- T4004- Fishing Income YYYY T4005 ARCHIVED- T4005- Fishers and Employment Insurance T4011 ARCHIVED- T4011- Preparing Returns for Deceased Persons YYYY T4012 ARCHIVED- T4012- T2 Corporation- Income Tax Guide T4013 ARCHIVED- T4013- T3- Trust Guide T4015 ARCHIVED- T4015- Guide T5- Return of Investment Income YYYY T4016 ARCHIVED- T4016- Exempt U.S. ...

The Summary is also updated to add the phrase “in certain circumstances” in the comment that a transfer of property for partial consideration may result in a gift under civil law. ...

If the ratio is over 50%, you may include more information for us to make a final determination, such as: confirmation that this plan is exempt from the 50% minimum contribution rule the assumptions used to determine the minimum employer contribution rule any other points you think are relevant While we would need to review all facts related to the plan, we generally give favourable consideration to a waiver request when employees are not funding more than half of the current service cost. ...

Should it come to light that a Board Member has a conflict of interest which would have prevented that member's original appointment, the Board Member must recuse himself or herself from consideration of the case and inform the other Board Members and both competent authorities. ...

In determining whether the rights under the annuity contract are not materially different from the RPP, consideration must be given to the terms of the RPP based on the plan as registered. ...

While you are not taxable on your income from all sources, it will be taken into consideration to determine the tax rate that will be used to calculate your tax liability on your income from sources in Germany. ...

Keeping group members informed and up-to-date about any relevant or useful information Showing consideration for one’s group members and encouraging them to share their expertise with others in the group who would benefit from that in their work Providing group members with constructive feedback and perspective to assist them in their work Sharing new experiences with others in team meetings so they do not have to reinvent the wheel Supporting each other and combining one’s individual strengths with those of other group members to improve the group’s performance Keeping potentially helpful information to one’s self Interacting with one’s group members in a negative or indifferent manner Ignoring the ideas and opinions of group members Assuming that if others had anything of value to share then they would say it without being asked Working alone without any interaction with other group members Working competitively with group members to the detriment of the common goal Putting your personal interests ahead of the interests of the group Purpose of this competency for CRA Teamwork and Cooperation encourages employees to seek out, value, and support each other’s contributions in order to achieve CRA goals. ...

Considering how day-to-day tasks support the broader organizational objectives Aligning your activities and priorities with the organization's strategic goals Analyzing trends and determining potential implications for your organization Contributing to the strategic direction of the organization Doing your work without understanding how it fits into the big picture Setting activities and priorities that are independent of the organization's strategic goals Dealing with immediate issues only without consideration of the broader organizational objectives Creating vague strategic directions Purpose of this competency for CRA Strategic Orientation is essential to ensure that employee activities are aligned with the organizational mandate and vision. ...