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In this case, the Court may refer the decision back to the minister for further consideration. 19.3.5 Supreme Court of Canada The highest court in the appeal process is the Supreme Court of Canada (SCC). ...

In order to make optimum use of limited resources, careful consideration is given to identifying those groups of taxpayers or organizations most in need of attention and selecting audit actions most likely to improve compliance. 12. ...

It will ensure that the Agency can systematically resume services in a thoughtful and phased approach that takes into consideration both the health and safety of our employees and the needs of Canadian taxpayers to receive the world class services that the Agency has always provided. ...

This consideration relates to the income exemptions under guidelines 2, 3 and 4. ...

Thus, a technological uncertainty may arise that is imposed by economic considerations. ...

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

Consequently, the testing session may last approximately two hours when taking into consideration the 60 minutes of testing time and the instruction phases. ...

Let her release the document without taking your comments into consideration. ...

The complexity of the message affects how the information is delivered in order to take into consideration the other person’s level of understanding or perspective regarding the subject of the message being communicated. ...

Interacting with clients in a respectful, helpful and responsive manner Discussing the client’s need with them and their satisfaction with service delivered Taking responsibility to resolve a client's problem even if it goes beyond the usual or normal demands of the job Taking the time to ensure that the client understands the information provided as it relates to their situation Using your knowledge to think through what would be best for the client and acting accordingly Taking into consideration the client’s viewpoint and feedback to identify how to serve them more effectively Building and maintaining productive long-term relationships with clients Using an understanding of the client’s perspective to identify constraints and advocate on their behalf Being condescending to clients or interacting with them in a rushed or mechanical manner Assuming the client will let you know if there is a problem Passing on client problems to others when you could have handled them yourself Providing information without any apparent thought as to whether the client truly understands Doing what is faster and easier for you Ignoring client feedback that could improve client service Focusing on short-term interactions with clients without considering the long-term implications Failing to pursue a solution to client problems when encountering obstacles or resistance Purpose of this competency for CRA It reflects on the CRA’s commitment to provide service that meets clients’ needs or expectations. ...