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As a result, small IT projects or system enhancements were not always integrated into security assessment and authorization considerations early, which could lead to undependable service operations, delays in implementing new services, insufficient resource allocation, and security vulnerabilities without proper security risk considerations. ... However, the internal audit team found that there was a lack of monitoring baselines or procedures defined to ensure all risks were identified and safeguard implementation plans were completed in a timely manner to ensure residual risks in production are addressed and escalated when they do not meet prescribed timelines or require further consideration. ...

., the Canada School of Public Service course on green procurement, or equivalent) within one year of being identified as a specialist UN SDG 12 Responsible consumption and production Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Number and percentage of procurement and materiel management specialists trained in green procurement Target met: 100% of the CRA's 48 procurement and materiel management functional specialists were trained in green procurement within one year of being identified as a specialist Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations UN SDG 12 Responsible consumption and production Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations Target met: 100% of the CRA's six managers and heads of procurement and materiel management have performance evaluations that include green procurement Engage the Governance and Sustainable Development Section (GSDS) on environmental considerations for all contractual arrangements valued over $500,000 UN SDG 12 Responsible consumption and production Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Number and percentage of contracts valued over $500,000 that the GSDS reviewed for potential sustainable development considerations Target met: Fourteen new contracts over $500,000 were awarded in 2018–19. GSDS reviewed 12 (or 86%) for sustainable development considerations. ...

Pursuant to subsection 136.1(1), where a supply of property is made by way of lease, licence or similar arrangement for consideration that is attributable to a period (referred to as a lease interval) that is the whole or a part of the period during which possession or use of the property is provided under the arrangement, a separate supply of the property for separate consideration is deemed to be made by the supplier and received by the recipient for each lease interval. 28. ... Taking into consideration the application of subsection 136.1(1), the province in which a supply of a specified motor vehicle is made for each lease interval and the applicable rate of tax can vary based on the province in which the vehicle is required to be registered at a particular time. ...

Where property is supplied by way of lease, licence or similar arrangement, and consideration is paid on a periodic basis (lease interval), a separate supply is deemed to occur in respect of each lease interval. ... Where the consideration for a supply of a service includes a payment that is attributable to a period (i.e., a billing period) that is the whole or a part of the period during which the service is to be rendered, there is a separate supply for each billing period. ... The amount of the consideration relating to the Canadian portion should be calculated on a direct line distance basis between the two Canadian end points. ...

Specifically: gaps in documentation increase the risk of not being able to demonstrate due diligence in decision-making, such as consideration of over-reliance on external resources, and the organization's capacity to build internal expertise misrepresentation of the relationship between the employer and the consultant could result in legal, financial or tax liabilities for the CRA or the consultant the lack of an accurate central repository of professional services consultants could lead to reduced transparency and accountability and could increase the risk of conflicts of interest or overbilling the lack of knowledge transfer from consultants to employees could hinder the organization's ability to build internal capacity, thus increasing reliance on external expertise Draft recommendation #2 The Finance and Administration Branch (FAB), in collaboration with relevant branches and regions, should improve its Procurement Planning and Administration Procedures to ensure that appropriate supporting documentation and justification for issuing task authorizations are maintained in the contract files. ... Key FAB deliverables will be centered around the following three themes: Policy and template updates: Review and update the Procurement Planning and Administration Procedures to: Expand and clarify roles and responsibilities of CCMs and clients in managing professional service contracts – to be completed by March 2026 Include provisions for integrating knowledge transfer plans in contracts and task authorizations – to be completed by March 2026 Enhance service contracting templates with clauses mandating the consideration of relevant knowledge transfer prior to contract completion, as applicable – to be completed by April 2026 Monitoring, justification, and oversight: Develop and implement a pre-procurement justification form, requiring CCMs and clients to document service requirements, including cost-benefit analysis and risk assessment – to be completed by April 2026 Formalize reporting of all long-term consultants under the CRA's Professional Services Supply Chain – to be completed by April 2025 Communication enhancement: Update standard communications to CCMs and clients upon contract award to better articulate the risks of employer-employee relationships and share best practices – to be completed by December 2025 Send an annual communication to CCMs emphasizing best practices for managing contracted resources starting – starting January 2026 Communicate updates to the Procurement Planning and Administration Procedures, new knowledge transfer clauses, and the pre-procurement justification form to contracting authorities and CCMs – to be completed by April 2026 Systems integration and data integrity Issues across key contract management systems, such as data entry errors, discrepancies between systems, and incomplete or inaccurate amendment records, result in lack of integrity and reliability of contract data. ... Appendix B: Glossary Glossary Term Definition Contract An agreement between the CRA and a person or firm to provide a good, perform a service, construct a work, or to lease real property for appropriate consideration. ...

., the lesser of 1, and fair market value of the land at the time the basic tax content is being determined consideration payable on the last acquisition + consideration for improvements = $20,000 ($10,000 + $7,000) = 1.18). ... Section 6 also exempts the supply of a residential unit by way of lease orlicence where the consideration does not exceed $20 per day. ... Return to footnote6 Referrer Footnote 7 Subparagraph 254.1(h) provides that where the fair market value of the complex is not more than $374,500, the new housing rebate amount is equal to the lesser of $8,750 and 2.34% of the total consideration. ...

" Partial Discounting Subsection 4(1) of the Act requires that a client be paid the full minimum consideration at or before the time a discounter acquires the right to the client's refund. ... Discounters must pay the full minimum consideration (85%- 95%) by cash or cheque at the time of the discounting transaction. ... A client must authorize this deduction from the minimum consideration. ...

Learn more: Connecting factors for business income- Information on the tax exemption under section 87 of the Indian Act How to review special considerations when applying the factors for self-employed fishing income You need to review specific considerations when you apply the connecting factors test for self-employed fishing income. ... Learn more: Connecting factors for business income- Information on the tax exemption under section 87 of the Indian Act How to review special considerations when applying the factors for self-employed farming income You need to review special considerations when you apply the connecting factors test for self-employed farming income. ...

., the lesser of 1, and fair market value of the land at the time the basic tax content is being determined consideration payable on the last acquisition + consideration for improvements = $20,000 ($10,000 + $7,000) = 1.18). ... Section 6 also exempts the supply of a residential unit by way of lease orlicence where the consideration does not exceed $20 per day. ... Return to footnote6 referrer Footnote 7 Subparagraph 254.1(h) provides that where the fair market value of the complex is not more than $374,500, the new housing rebate amount is equal to the lesser of $8,750 and 2.34% of the total consideration. ...

If the disposition is not at arm's length and the consideration is less than fair market value, proceeds will be considered to be equal to fair market value, in accordance with subsection 116(5.1). 21. ... The transactions must not result in any gains or any benefit conferred on any person and there must be absolutely no non‑share consideration involved. ... In the case of a Petroleum and Natural Gas Lease, the bonus portion (bonus consideration) is subject to the provisions of subsection 116(5.2). ...