Search - consideration

On December 31, 2022, 43 applications were under consideration for acceptance to the program (that is, instances where a pre-file meeting has occurred between the CRA and a taxpayer, but a taxpayer had yet to provide the APA submission or the CRA had yet to respond to the submission). ...

The CRA ensures that consideration of these outcomes is an integral part of its decision-making processes. ...

To prioritize investment decisions regarding in-house developed software and support the effective management of resources, the CRA's Resource Management Committee (RMC) oversees all investment projects above $1 million in any one fiscal year; additional oversight is provided by the Board of Management for projects with a total funding envelope over $40M or those that meet complexity and risk considerations. ...

To prioritize investment decisions regarding in-house developed software and support the effective management of resources, the CRA’s Resource Management Committee (RMC) oversees all investment projects above $1.0 million in any one fiscal year; additional oversight is provided by the Board of Management for projects with a total funding envelope over $40.0 million or those that meet complexity and risk considerations. ...

The debtor may: Claim hardship Apply for rehabilitation File for bankruptcy The collection process ends when: a debtor passes away an account reaches limitation In the event that a debt becomes uncollectible, the CRA will prepare and submit to ESDC a recommendation for write-off for their consideration and approval. ...

Risk to privacy: Yes Details: Once it has been determined that the basic program criteria have been satisfied and the lead is eligible for further consideration under the program, an official in the OTIP office will conduct more detailed analysis by comparing details about the alleged non-compliance provided by the informant to details and data related to the taxpayer in the CRA files and systems; refer to the following CRA PIBs: Individual Returns and Payment Processing PPU 005 Corporate Returns and Payment Processing PPU 047 Collections CRA PPU 050 Non-Filer Compliance PPU 025 Detection and Investigations PPU 095 Voluntary Disclosures PPU 220 Leads Program (PIB Under Development) Other information examined includes public data sources available to the CRA- i.e. – internet, etc. ...

In addition to ensuring that all required legal mechanisms are in place, the CRA examines the above-mentioned confidentiality reports, reviews its past information exchange experience with the jurisdiction in question, and consults with Government of Canada departments with respect to broader foreign policy issues, before developing a recommendation for consideration and approval by the commissioner of the CRA. ...

Privacy considerations for the original application based payments were assessed under the Working Income Tax Benefit (WITB) Advance Payments PIA file and in personal information bank Working Income Tax Benefit (WITB) CRA PPU 178. ...

The personal information extracted from these sources will be subjected to the same considerations applied to all data repositories in the CRA. ...

Policy and legislative considerations to address current gaps in the legislative framework and ensure effective tax legislation for individuals and businesses operating within the platform economy. ...