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A person may sell, issue, or accept consideration in respect of a tax shelter only for the calendar year designated as being applicable to the identification number. ...

Audits and evaluations were identified using a risk-based approach that included consideration of Agency-wide risks and Corporate Business Plan priorities as well as CAEB's risk assessment of the audit universe. ...

Considerations for determining if a debt is uncollectible include the following: There is no reasonable prospect of recovery. ...

This will take into account audit, appeals and collection actions on given taxpayers accounts, the existing reporting environment, strategic program considerations, and the impact on the organizational culture. ...

The audit did not find any plans that took into consideration the program areas that would benefit most from sharing a horizontal case management system. ...

Closed-circuit television (CCTV) surveillance systems were inspected, taking into consideration the frequency and quality of monitoring by security staff, the operation of components and the appropriate use of the system and the optimal location of cameras. ...

Much of the future-oriented financial information is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...

The CRA anticipates updated risk-detection technology will: enhance our identification and risk assessment of high net worth individuals and large corporations to detect and correct non-compliance increase capacity to redirect current resources to compliance-enforcement activities, ensuring the most effective intervention to protect the tax base and the integrity of Canada's tax system increase understanding of complex networks deliberately designed to avoid paying tax ensure taxpayers have access to accurate information to assist them in meeting their tax obligations foster innovation in the technology platform and the business intelligence infrastructure enabling the Agency to continue to improve its programs and services, thus making it easier for individuals and businesses to interact with the CRA The CRA's tax gap papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this information could assist in administering Canada's tax system. ...

Although the CRA does not currently keep statistics for GBA Plus considerations for the Charities program, the CRA continues to promote and support the application of GBA Plus. ...

If the Minister concurs with the repatriation, paragraph 247(13)(a) of the ITA specifies that the amount of the deemed dividend may be reduced by the amount the Minister considers appropriate, taking into consideration all the circumstances surrounding the secondary adjustment and the associated repatriation. 23. ...