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Recommendation: The AD of the FAB should require procurement officers to document their review of client prepared mandatory documents and their consideration of employer-employee relationships for low risk procurements. ... A sample of 12 compliance reports with observations were reviewed to ensure the appropriate action was taken and found that action was taken or deemed not required upon further consideration for 95% of the compliance observations. ... New recommendation issued: The AD of the FAB should require procurement officers to document their review of client prepared mandatory documents and their consideration of employer-employee relationships for low risk procurements. ...

Action: Review environmental considerations for all non-confidential contracts valued over $250K. ... Starting point Percentage of non-confidential contracts over $500K reviewed for SD considerations in 2018 to 2019 (base year): 100%. Target 100% of non-confidential contracts over $250K reviewed for SD considerations. ...

CRA also purchased two hybrids, one alternative fuel, and one regular gas vehicle that were selected with environmental and operational considerations. ... Departments will apply the target where building occupancy levels, security considerations, and space configuration allow. ... Management processes and controls – By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations. ...

The CRA also bought one hybrid vehicle based on environmental and operational considerations. ... Departments will apply the target where building occupancy levels, security considerations, and space configuration allow. ... Achievable: The CRA supports integrating environmental considerations into CRA procurement and will direct resources to meet this target. ...

Domestic inventory Domestic inventory of a person means goods that the person acquires in Canada, or acquires outside Canada and imports, for the purpose of selling the property separately for consideration in the ordinary course of a business carried on by the person. ... Procurative extent Procurative extent of property or a service means the extent to which the property or service is acquired, imported, or brought into a participating province for either of the following: for the purpose of making taxable supplies for consideration for purposes other than making taxable supplies for consideration Proof of occupancy Proof of occupancy, for the purposes of GST/HST housing rebates, refers to the collective evidence that proves you occupy a new house and the nature of your occupancy. ... The calculation excludes consideration attributable to the sale of goodwill of a business, supplies of financial services, and supplies by way of sale of capital property. ...

What We Did The CRA took the above-mentioned key priorities and issues into consideration in this Departmental Sustainable Development Strategy. ... Action: Review environmental considerations for all non-confidential contracts valued over $250K. ... Integrate SD considerations into Corporate Policy Instruments (CPIs) to further strengthen the CRA’s policy development portfolio. ...

Quality Assessment of CRA Internal Audit Corporate Audit and Evaluation Branch July 2006 Introduction Objective Scope Methodology Reporting Findings and Action Plans A) Attribute Standards Due Professional Care Independence Continuing Professional Development Internal Assessments B) Performance Standards Reporting to the Board and Senior Management Planning Considerations Quality of Communications C) IIA Code of Ethics Conclusion Appendix A- Assessment Rating Appendix B- Principal Elements of the Independend Validator's Role Appendix C- Independent Validation Statement Introduction In January of 2002, the Institute of Internal Audit (IIA) published new/upgraded standards reflective of the changing role of internal audit. ... Our assessment determined that internal audit generally conformed to all individual standards within these seven categories with the exception of partially complying with the reporting to the Board and senior management sub component of the managing the IA activity standard, the planning considerations sub component of the engagement planning standard, and the quality of communications sub component of the communicating results standard. ... Planning Considerations Planning considerations should include the following: gaining an understanding of the entity to be audited including its objectives, system of control and significant risks; developing engagement objectives and scope that are reflective of the risks identified; determining client expectations and respective responsibilities. ...

This approach will ensure Charter compliance and incorporate gender and diversity considerations. ... It highlights three main areas for further research: the role of independent charities regulators, the use of legislation to define charitable purposes, and federalism considerations that might impact federal reforms. ... Incorporate gender and diversity considerations: Suggest the inclusion of Gender‑based Analysis Plus (GBA Plus) in future NIRAs, making sure risk assessments and regulatory duties account for diverse impacts and support equitable compliance practices across all sectors. ...

Where consideration is monetary, the amount of the money will be used to calculate the tax. Where the consideration is non-monetary, the fair market value of the consideration at the time the supply was made will be used to calculate the tax; " exclusive ", in respect of the consumption, use or supply of property or a service, means all or substantially all of the consumption, use or supply of the property or service. "All or substantially all", in respect of the consumption, use or supply of property or a service by a financial institution, means all of the consumption, use or supply of the property or service; " exempt supply " means a supply included in Schedule V to the Act; " fair market value " of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 of the Act from the consideration for the supply; " financial institution ", at any time, means a person who is at that time a financial institution under section 149 of the Act; " improvement " in respect of capital property of a person, means any property or service that is supplied to, or goods that are imported by, the person for the purpose of improving the capital property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the adjusted cost base to the person of the capital property for the purposes of that Act; " individual " means a natural person; " input tax credit " means a credit claimable by a registrant for the Goods and Services Tax paid or payable by the registrant in respect of the acquisition or importation of any property or service for consumption, use or supply in the course of commercial activities of the registrant; " passenger vehicle " has the same meaning assigned by subsection 248(1) of the Income Tax Act. ...

The application of the cost plus method also requires careful consideration of the relative efficiencies of the parties being compared. ... The overall expected benefit to the recipient is usually a key consideration in determining the transfer price of an intangible to both parties. ... That circular gives a more detailed discussion of the procedures and acceptability of requests for competent authority consideration. 220. ...