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Current CRA website
Newsletter 20-1, Registered Pension Plan Annuity Contracts
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. ...
Current CRA website
Additional information regarding the change to the taxation of German social security pensions
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. ...
Current CRA website
Teamwork and Cooperation
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. ...
Current CRA website
Strategic Orientation
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. ...
Current CRA website
Financial tables
Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...
Current CRA website
GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors
The rebate will still be available in respect of a supply of a tour package or accommodation made on or before March 22, 2017, regardless of when the consideration for the supply is paid or the tour takes place. ...
Current CRA website
Respite Care Services
If a transaction consists of multiple supplies, it is necessary to determine whether one of those supplies is incidental to another and whether it may consequently be deemed to form part of a single supply pursuant to other provisions of the Act (such as section 138, which applies where the main and the incidental supplies are made for a single consideration). ...
Current CRA website
Educational Services Made to a Non-resident
For example, under subsection 141.01(2), to the extent that a registrant acquires property or a service to make taxable (including zero-rated) supplies for consideration, the registrant is deemed to have acquired the property or service for consumption or use in the course of the registrant’s commercial activities for purposes of subsection 169(1). 12. ...
Current CRA website
Non-Resident Registration
It explains the terms "business" and "carrying on business in Canada" as well as other factors that must be taken into consideration when deciding if a non-resident must register for purposes of the GST/HST. ...
Current CRA website
Annual Report to Parliament 2014-2015
.**** 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. ...