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We will work with clients toward a common goal, taking into consideration their unique needs and circumstances in each interaction and across all activities. ... Over the planning period, we will: further strengthen the CRA's overall privacy management framework and position the CRA as a leader in sound privacy management by addressing all recommendations raised in the recent review Our commitment to Canadians March 2020 – improve internal reporting about the state of privacy at the CRA March 2020 – make sure all new initiatives take privacy considerations into account March 2020 – improve governance and controls by defining roles and responsibilities of key senior CRA officials to address privacy gaps Increasing transparency The CRA holds itself to high standards of performance and quality while striving to achieve results for Canadians. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

We will ensure the CRA incorporates ethical considerations and follows established industry norms and principles when implementing emerging technologies. ... The Board will continue to oversee and consider risk through timely discussions and consideration of emerging trends as well as focusing on the corporate risk profile. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

At the same time, the CRA will increase consideration of penalties for repeat offenders and focus its resources on high-risk audits and the most significant criminal investigations. ... Increase the consideration of penalties for gross negligence and third party involvement in cases of serious repeated non-compliance Commitment: March 2022 – Provide auditors with communications and training products that promote the application of penalties for gross negligence and third party involvement The CRA is committed to gender balance. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

At the same time, the CRA will increase consideration of penalties for repeat offenders and focus its resources on high-risk audits and the most significant criminal investigations. ... Increase the consideration of penalties for gross negligence and third party involvement in cases of serious repeated non-compliance Commitment: March 2022 – Provide auditors with communications and training products that promote the application of penalties for gross negligence and third party involvement The CRA is committed to gender balance. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

Action 37 We will support the creation of accessible tools and resources to manage our fleet by: updating the supporting forms and tools; reviewing fleet management forms and tools to integrate accessibility considerations (for example, the business case for acquiring vehicles); and, making sure that the other tools or documents we use to support fleet management are accessible (for example, authorization or taxable benefits forms and logbooks). ... Parliamentary entities include the: House of Commons Senate Library of Parliament, and Parliamentary Protective Service Source: Summary of the Accessible Canada Act Accessibility Plans The Act requires that organizations: prepare and publish accessibility plans: make accessibility plans to identify, remove and prevent barriers in the priority areas in their: policies programs practices services update their plans every 3 years or as specified in regulations, and consult people with disabilities when creating and updating their plans set up a feedback process: have a way to receive and deal with feedback about their accessibility prepare and publish progress reports: make regular progress reports that describe the actions the organization has taken to implement their accessibility plans include information in their reports on feedback received and how the organization took the feedback into consideration, and consult people with disabilities when preparing their reports Source: Summary of the Accessible Canada Act Accessibility The degree to which a product, service, program or environment is available to be accessed or used by all. ... The Information Technology Branch developed tools, and training as well as governance and risk models to improve the accessibility of technical solutions. 2021 The CRA conducted a scan of our public-facing programs and services to start identifying accessibility barriers for consideration in our Accessibility Plan. ...

We will work with clients toward a common goal, taking into consideration their unique needs and circumstances in each interaction and across all activities. ... Over the planning period, we will: further strengthen the CRA's overall privacy management framework and position the CRA as a leader in sound privacy management by addressing all recommendations raised in the recent review Our commitment to Canadians March 2020 – improve internal reporting about the state of privacy at the CRA March 2020 – make sure all new initiatives take privacy considerations into account March 2020 – improve governance and controls by defining roles and responsibilities of key senior CRA officials to address privacy gaps Increasing transparency The CRA holds itself to high standards of performance and quality while striving to achieve results for Canadians. ... Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ...

Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that meets all of the following conditions: 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 a service has only to be presented as a means of payment without any obligation imposed on the holder has no intrinsic value Do not collect the GST/HST on the sale of a gift certificate. ... An amenity is an item that plays a minor role or subordinate role, or if no part of the consideration can reasonably be attributed to it. ...

In 2015-2016, we developed a tactical plan, taking into consideration the recommendations of the Minister's Underground Economy Advisory Committee. ... Trust is the foundation of Canada's voluntary and self-reporting tax and benefit system and, to this end, the Agency strives to earn the trust of Canadians by incorporating integrity and security considerations into every aspect of our strategic decision-making and daily operations. ... Notwithstanding such considerations, we expect the CRA's paper holdings will diminish over time as take-up of our e-services increases and the use of paper documents diminishes. ...

.), where: the total sales price, including the consideration for any other taxable supply made to the purchaser of an interest in the grandparented housing unit, is $450,000 or more or, in the case of a self-supply, the fair market value upon which you have to report the tax is $450,000 or more; and the GST or federal part of the HST in respect of the sale or self-supply (where applicable) becomes payable in a reporting period of the builder that includes March 23, 2016, Footnote 2 or in any reporting period thereafter; makes a taxable sale or self-supply (where applicable) of a non- grandparented housing unit situated in Ontario, N.S., P.E.I., N.B., or N.L., that it had originally purchased on a grandparented basis; is required to report the transitional tax adjustment in its net tax calculation in respect of a sale(s) of grandparented housing units in Ontario Footnote 3 or P.E.I. ... Schedule A, Builders – transitional information You have to file Schedule A to the GST/HST NETFILE return for a reporting period in which you: are deducting the amount of any B.C. transition tax rebates that you are entitled to claim (if your agent is deducting the amount of any B.C. transition tax rebates that you are entitled to claim, the agent must use GST/HST NETFILE for the reporting period) Footnote 7; make a taxable sale or self-supply (where applicable) of a grandparented housing unit in Ontario, N.S., P.E.I., N.B., or N.L., where: the total sales price, including the consideration for any other taxable supply made to the purchaser of an interest in the grandparented housing unit is $450,000 or more or, in the case of a self-supply, the fair market value upon which you have to report the tax is $450,000 or more; and the GST or federal part of the HST in respect of the sale or self-supply (where applicable) becomes payable in your reporting period that includes March 23, 2016, Footnote 8 or in any reporting period thereafter; make a taxable sale or self-supply (where applicable) of a non- grandparented housing unit situated in Ontario, N.S., P.E.I., N.B., or N.L., that you had originally purchased on a grandparented basis; are required to report a transitional tax adjustment on your sale of a grandparented housing unit in Ontario or P.E.I.; or are reporting a P.E.I. provincial transitional new housing rebate that was assigned to you by a purchaser (Type 2 on Form RC7000-PE, Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate). ... Grandparented housing Lines 1100 and 1101 Use lines 1100 and 1101 of Schedule A to report transitional information about your sales and self-supplies of grandparented housing units (if any) in Ontario, N.S., P.E.I., N.B., or N.L., where: in the case of a: sale of a grandparented housing unit, the total sales price, including the consideration for any other taxable supply made to the purchaser of an interest in the grandparented housing unit, is $450,000 or more; or self-supply of a grandparented housing unit, the fair market value upon which you have to report the tax is $450,000 or more; and the GST or federal part of the HST in respect of the sale or self-supply becomes payable in your reporting period that includes March 23, 2016, or in any reporting period thereafter. ...

As a result, the payment gap cannot be directly added to previous tax gap estimates without special considerations (see Section 2.2 for more details). ... These considerations, including additional information on the impact of audits for other tax gaps, will be explored in greater detail in a future tax gap report. ... Therefore, the payment gap cannot be directly added to previous tax gap estimates without special considerations. ...