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COVID-19 — Impacts and considerations for the CRA The CRA's recent transformation initiatives, supported by the People First philosophy, created the right conditions for a strong and empathetic service-oriented delivery of emergency response measures during the pandemic The CRA put clients and stakeholders at the centre of its administration of pandemic programs: It developed new tools for stakeholder engagement and solicited participants' views on their experience to improve communications and education efforts It conducted 24 usability studies with 165 Canadians It hosted or participated in 64 stakeholder interactive question-and-answer sessions with over 19,800 participants representing eligible small and medium businesses, employers and stakeholder organizations Context The CRA is always looking at how it can improve its support to Canadians and be a world-class tax and benefits administration. ... Considerations The CRA has been implementing an approach to the design and delivery of its programs and services centered on clients' needs and experiences across service channels (i.e., the Internet, contact centres, and letter mail). ... Long-term considerations The CRA is evaluating new ways to improve its collection of, access to, and use of data in order to provide a better service to clients and continue to be an effective and efficient tax and benefit administration. ...

Briefing for the Minister of Finance and National Revenue The First 60 Days The First 60 Days Important Issues Important Issues Overview of the CRA Overview of the CRA Core Activities Core Activities Organization Organization Core Activities On this page The filing experience Description Key Facts and Figures (2023-2024 fiscal year) Context Considerations Current Issues and Plans Next Steps Benefit and credit administration Description Key facts and figures (2023-2024 fiscal year) Context Considerations and recent improvements Current issues and plans Next Steps The compliance continuum: Helping Canadians meet their tax obligations Description Key Facts and Figures (2023-2024 fiscal year) Context Considerations and recent improvements Current Issues and Plans Next Steps The filing experience Description The CRA plays a crucial role in facilitating tax compliance through an accessible and efficient filing experience. ... Considerations Expansion of automated filing services – Increased eligibility and outreach for the SimpleFile by Phone, Digital, and Paper programs making tax filing more accessible and streamlined. ... Considerations and recent improvements Automatic benefits application (ABA) –A streamlined process that allows parents registering the birth of their child to automatically apply for federal and provincial/territorial child and family benefits. ...

Simplified Northern Residents Travel Deduction Consultations – What we learned report October 2023 On this page Executive Summary Background Purpose and objectives Facilitated Roundtables Considerations and approach Participant recruitment Logistics and structure Roundtable evaluations Online Consultation Questionnaire Considerations and approach Participant demographics Email Submissions Considerations and approach What We Learned Experience claiming the northern residents travel deduction Perspectives on the pilot project Resources and support for claiming the deduction Next Steps Conclusion Appendix Roundtable discussion guide Executive Summary When the Canada Revenue Agency (CRA) met face-to-face with small and medium businesses and accountants in Whitehorse, Yellowknife, and Iqaluit through the Serving You Better consultations in 2016, we heard feedback about issues that affect individuals. ... Careful consideration was given to the needs, realities and lived experiences of northern communities. ... Online Consultation Questionnaire Considerations and approach As part of the consultation, the CRA launched an online questionnaire to collect quantitative and qualitative information about the experience of northern residents, tax professionals, and other stakeholders with the SNRTD, the new airfare tables, the flexible review process, and the CRA’s resources and support available to Canadians to navigate the SNRTD. ...

The CRA provides input and is consulted on operational considerations. ... Considerations Scammers posing as CRA employees continue to contact Canadians, misleading them into paying false debt. ... Considerations The report identified long-standing issues facing the charitable sector and the CRA. ...

Considerations CRA officials that encounter attempts of interference or hindrance must consult with their respective program within HQ on whether a referral to the PPSC may be warranted. ... Considerations CRA officials must notify their respective program within HQ when they intend to seek a compliance order. ... Conclusion Annex A provides guidelines and additional considerations with respect to the information gathering powers. ...

When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g. payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the multi-pack on March 1, 2013. ...

This recommendation has been shared with the Department of Finance (DoF) for consideration. ... This recommendation has been shared with the Department of Finance (DoF) for their consideration. ... It was indicated this was a jurisdictional issue and will be shared for consideration. ...

Recommendations are categorized based on the following: core and cross-cutting themes, including the definition of disability, data, populations of special consideration, regional considerations, co-design and accessibility issues related to accessing the DTC, including awareness, eligibility, application, appeals and gateway to other benefits 2.1. ... Regional Considerations Current Issue The uptake of the DTC in Quebec and the territories is much lower relative to the rest of Canada. ... This number may be slightly higher when transfers are taken into consideration. ...

These transitional rules would generally operate on the basis of the earlier of when consideration for a supply becomes due and when consideration is paid without having become due. ... When is consideration paid without having become due? Consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due in accordance with the rules for when consideration for a supply becomes due, as explained in questions 5 and 6. 8. ... The first carrier charges the consideration for the freight movement to the shipper and the consideration becomes due and is paid after April 1, 2013. ...

Paragraph 226(2)(a) deems the consideration for the supply to be this total consideration less the returnable container charge. ... The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consideration for this service is deemed to be equal to the amount by which the consideration exceeds the refunds, or $2.00. ...