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This is expected to deter serious non-compliance by communicating that tax evasion and fraud are criminal offences and offenders will be pursued and prosecuted. refine how it selects high-risk files by April 2016, taking into consideration regional, national, and international priorities. enhance its forensic and informatics capabilities by acquiring of tools and technological expertise needed for complex investigations by March 2017. increase co-operation with law enforcement agencies including, for example, an updated Memorandum of Understanding with the Royal Canadian Mounted Police. ... The Agency expects changes to the policy will strengthen security management, clarify roles and responsibilities, and include security considerations in delivering shared services, such as those provided by Shared Services Canada. ...

The proposed changes provide for an increase in the maximum rebate currently available under the existing B.C. new housing rebate, and would only affect newly constructed or substantially renovated homes for which the consideration is over $525,000. ... As the HST is considered to be paid by the builder on or after April 1, 2012 and before April 1, 2013, if the individual satisfies the eligibility conditions for the existing B.C. new housing rebate, the individual would be entitled to receive an enhanced rebate of 4.47% of the consideration attributable to the building portion (excluding any amounts paid as rent) to a maximum rebate of $42,500. ...

If the corporation has filed returns and its retained earnings account is in a positive position, consideration should be given to reassessing the shareholders for deemed dividends under subsection 84(2) for the year in which the corporation was dissolved. ... It must be made under seal or by consideration. Renunciation The refusal of a beneficiary to accept their interest in an estate or the refusal of an individual named to a fiduciary capacity to accept the appointment. ...

The taxable income for the previous tax year or for the last tax year in the preceding calendar year is calculated before taking into consideration the specified future tax consequences (see section 3.3) for that previous year. ... The taxable income in the previous tax year or in the last tax year ending in the preceding calendar year is calculated before taking into consideration the specified future tax consequences (see section 3.3) for that previous year. ...

Summary – Late-payment surcharges Description Amount Purchase price $100 Plus GST ($100 × 5%) $5 Plus the surcharge $5 Customer pays $110 Gift certificates Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that: has a stated monetary value or is for a particular supply of property or a service is issued or sold for consideration is accepted as payment or partial payment of the consideration for a supply of property or service has only to be presented as a means of payment without any other obligation imposed on the holder has no intrinsic value Do not collect the GST/HST on the sale of a gift certificate. ...

Therefore, we would suggest that your concerns on this matter should be sent to the Minister of Finance for his consideration. ... Are there other considerations that apply to a determination of whether Employer B's contributions/payments would be considered eligible contributions under subsection 147.2(2) of the ITA assuming conditions in subsection 147.2(2)(a) are otherwise satisfied. ...

Each 5-year period can be with more than one employer In addition to the foreign service provisions set out in Newsletter No. 93-2, the CRA will give favourable consideration for the transfer of funds from a foreign pension plan to an RPP under subparagraph 8502(b)(v) of the Regulations, in order to allow the foreign service to be recognized under subparagraph 8503(3)(a)(v), when the following conditions are satisfied: The foreign pension plan is situated in a country that imposes an income tax and the plan qualifies for an exemption from tax, a reduced rate of tax or other favourable tax treatment that is provided under the laws of that country for pension plans. ... MEPs Where the plan is a MEP (including SMEPs), it is not necessary to take into consideration benefits payable under other plans. ...

If requested to do so, consideration will be given to a waiver of the remuneration rule if the employer certifies that for the year(s) under consideration: insufficient company earnings prevented the payment of the above minimum remuneration; no dividends were declared or paid to connected persons; no increase in retained earnings of the employer occurred; no retained earnings of the employer were transferred to a related corporation. ...

Where title to the natural gas is transferred to a GST/HST registrant to facilitate storage of the gas, or to facilitate taking up the surplus gas until such time as the non-resident can take back the gas, it is a question of fact as to whether the consideration payable to the registrant by the non-resident is in respect of a service or of a supply of gas. Generally, a supply of storage services or of taking up surplus gas is zero-rated as a supply of a service included in section 15.3 of Part V of Schedule VI where the consideration attributable to the transfer of title to the gas is nil or nominal. 66. ...

Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. ... Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. 2.2 Administration and management of the Discipline Policy HRB has functional responsibility for the administration of the Discipline Policy. ...