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Environmental Sustainability Goal 1: Minimize the impact of our operations on the natural environment (land, air, water) Long-term outcome: Zero waste to landfill Objective 1.1: Reduce and manage solid waste Implement "No Waste" program in 100% of facilities (2014) Battery recycling programs in 100% of facilities (2014) All facilities recycle surplus EEE in an environmentally sound and secure manner (2014) Achieve an 8:1 average ratio of employees to printing units (2013) Long-term outcome: 100% green procurement Objective 1.2: Increase green procurement 10% of spending on products and services will be green procurement (2014) SD clauses in: Contracts performance agreements and performance expectations procurement management processes Procurement officers with procurement authority have received green procurement training Long-term outcome: Paperless office Objective 1.3: Reduce paper consumption Reduce office paper use per FTE equivalent by 28% from baseline year 2005-2006 (2014) Paper reduction campaigns Reduce paper use from ATIP Convert internal forms to intra-forms Reduce the paper used for external publications by 10% from baseline year 2008-2009 (2014) Paper reduction initiatives in the APP process SD criteria in the CRA Publishing Policy Establish external paper reduction directive and guidelines Long-term outcome: Carbon-neutral operations Objective 1.4: Reduce GHG emissions Reduce GHG emissions from fleet vehicles by 5% from baseline year 2005-2006 (2014) Buy and maintain fuel efficient vehicles Train fleet users Achieve a 5% shift to sustainable travel options for business and commuter travel from baseline year 2007 (2014) Promote sustainable business travel and commuting options Reduce the real property footprint through alternative work arrangements Reduce energy use from office equipment and data centres (2014) Long-term outcome: Zero pollution Objective 1.5: Comply with Federal regulations Manage halocarbon containing equipment and petroleum storage tank systems to minimize environmental impacts (2014) Maintain up-to-date national halocarbon inventory Develop halocarbon product replacement plans to replace/eliminate outdated systems Maintain an up-to-date CRA petroleum storage tank system inventory Conduct reviews to ensure that the CRA petroleum storage tank systems comply with Federal regulations Socio-Economic Sustainability Goal 2: Deliver sustainable programs and services to Canadians Long-term outcome: 100% E-options for tax/benefits Objective 2.1 Increase electronic service and program delivery Taxpayers and benefit recipients have more electronic service options (2014) Develop and release new electronic service options Establish criteria and measure the SD benefits of CRA electronic services Long-term outcome: Efficient use of self-service options Objective 2.2 Increase CRA outreach and communications Canadians have greater access to tax and benefits information through outreach activities (2014) Increase the number of groups targeted for outreach events Integrate SD considerations and messages into outreach activities and communication Measure and communicate the SD benefits of CRA outreach activities Goal 3: Improve business sustainability Long-term outcome: Sustainable workforce Objective 3.1: Improve sustainability in human resources management Employees have increased access to electronic training and learning options (2014) Integrate SD messages in HR communications and products for recruitment Provide employees with more electronic learning options Employee awareness of SD is maintained at a minimum of 90% (2014) Develop an SD online course Modernize the management of the SD Program Long-term outcome: Sustainable IT capacity Objective 3.2 Incorporate SD in IT processes The life cycle management of IT processes and infrastructure is more sustainable (2014) Include SD criteria in ITB project templates Include SD considerations into ITB training and learning products Measure and communicate SD benefits of IT improvements Long-term outcome: SD in corporate culture Objective 3.3 Integrate SD into CRA accountability framework SD is integrated into corporate accountability framework (2014) Integrate SD in corporate plans and reports Include SD commitments in performance agreements (100% of ECs and 90% of MGs) Integrate SD criteria into corporate templates, policies, programs, plans Update the SD Line of Enquiry for use in internal audits Next page Previous page Page details Date modified: 2011-06-15 ...

The second amendment clarified that a contributor includes a partnership, for purposes of the rule that disqualifies a trust from personal trust status if a beneficial interest has been acquired for consideration payable in any way to a contributor to the trust. ... The rule within the definition that generally ensures that one person (or two or more related persons) can make contributions to a trust and retain an interest under the trust without the prohibition on consideration being considered to apply was removed and provided in subsection 108(7). ...

Appeals and CPB strive to ensure that tax issues are resolved with full consideration of all relevant information available throughout the compliance continuum, namely the audit and objection stages. ... Where an "Election for nil consideration" under subsection 156(2) of the Excise Tax Act is filed by the taxpayer at the objection stage (request for late-filed election). ...

It is the setting in which they bring political and strategic considerations to bear on proposed ministerial and governmental actions. ... Ministers have the right to seek their colleagues' consideration of proposals that may impact their area of responsibility. ...

The table below shows common income types that have special considerations for the Final Return and optional T1 returns. ... The table below shows common income types that have special considerations for the T3 Return. ...

GST/HST Memoranda Series (by chapters) On this page 1- GST information 2- Registration 3- Tax on supplies 4- Zero rated supplies 5- Exempt supplies 7- Returns and payments 8- Input tax credits: Eligible ITCs 9- ITCs: Taxable benefits, allowances and reimbursements 12- Adjustments 13- Rebates 14- Special provisions 15- Books and records 16- Assessment and penalties 17- Financial institutions 18- Governments 19- Real property 20- Education 21- Child and personal care services 25- Hospital authorities 27- Tourism 28- Transportation 31- Objections and appeals 1- GST information 1-4 Excise and GST/HST Rulings and Interpretations Service 2- Registration 2-1 Required registration 2-2 Small suppliers 2-3 Voluntary registration 2-4 Branches and divisions 2-5 Non-resident registration 2-6 Security requirements for non-residents 2-7 Cancellation of Registration 3- Tax on supplies 3-1 Liability for Tax 3-3 Place of Supply 3-3-1 Drop-Shipments 3-3-2 Place of Supply in a Province – Overview 3-3-3 Place of Supply in a Province – Tangible Personal Property 3-3-4 Place of Supply in a Province – Real Property 3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property 3-3-5-1 Place of Supply in a Province – Specific Rules for Intangible Personal Property 3-4 Residence 3-5 Application of GST/HST to Other Taxes, Duties, and Fees 3-6 Conversion of Foreign Currency 3-9 Early/Late Payments 4- Zero rated supplies 4-1 Drugs and Biologicals 4-2 Medical and Assistive Devices 4-3 Basic Groceries 4-4 Agriculture and Fishing 4-5-1 Exports- Determining Residence Status 4-5-2 Exports- Tangible Personal Property 4-5-3 Export- Services and Intangible Personal Property 5- Exempt supplies 5-3 Exempt Legal Services 7- Returns and payments 7-5 Electronic Filing and Remitting 8- Input tax credits: Eligible ITCs 8-1 General Eligibility Rules 8-2 General Restrictions and Limitations 8-3 Calculating Input Tax Credits 8-4 Documentary Requirements for Claiming Input Tax Credits 8-6 Input Tax Credits for Holding Corporations and Corporate Takeovers 9- ITCs: Taxable benefits, allowances and reimbursements 9-1 Taxable Benefits (Other than Automobile Benefits) 9-2 Automobile Benefits 9-3 Allowances 9-4 Reimbursements 12- Adjustments 12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act 13- Rebates 13-2 Rebates- Legal Aid 13-4 Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures 13-5 Non-creditable Tax Charged 14- Special provisions 14-1 Direct Sellers 14-4 Sale of a Business or Part of a Business 14-5 Election for Nil Consideration 14-6 Trade Unions and Similar Employee Associations 14-7 Closely Related Corporations 14-8 Closely Related Canadian Partnerships and Corporations for Purposes of Section 156 14-9-1 Partnerships – Determining the Existence of a Partnership 15- Books and records 15-1 General Requirements for Books and Records (Revised June 2005) 15-2 Computerized Records (Revised June 2005) 16- Assessment and penalties 16-2 Penalties and Interest 16-3 Cancellation or Waiver of Penalties and Interest 16-3-1 Reduction of Penalty and Interest in Wash Transaction Situations 16-4 Anti-avoidance Rules 16-5 Voluntary Disclosures Program 17- Financial institutions 17-1 Definition of Financial Instrument 17-1-1 Products and Services of Investment Dealers 17-2 Products and Services of a Deposit-Taking Financial Institution 17-6 Definition of- Listed Financial Institution 17-6-1 Definition of- Selected Listed Financial Institution 17-7 De Minimis Financial Institutions 17-8 Credit Unions 17-9 Insurance Agents and Brokers 17-10 Tax Discounters 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02s 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions 17-14 Election for Exempt Supplies 17-16 GST/HST Treatment of Insurance Claims 18- Governments 18-2 Provincial Governments 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities 18-4 Determining Whether a Transfer Payment is Consideration For a Supply 19- Real property 19-1 Real Property and the GST/HST 19-2 Residential Real Property 19-2-1 Residential Real Property- Sales 19-2-2 Residential Real Property- Rentals 19-2-3 Residential Real Property- Deemed Supplies 19-2-4 Residential Real Property- Special Issues 19-3 Real Property Rebates 19-3-1 Rebate for Builder-Built Unit (Land Purchased) 19-3-1-1 Stated Price Net of Rebate 19-3-1-2 Stated Price Net of Rebate- GST at 5% 19-3-2 Rebate for Builder-Built Unit (Land Leased) 19-3-3 Rebate for Cooperative Housing 19-3-4 Rebate for Owner-Built Homes 19-3-5 Rebate to Owner of Land Leased for Residential Use 19-3-6 Rebate on Non-Registrant's Sale of Real Property 19-3-7 Real Property Rebates- Special Issues 19-3-8 New Housing Rebates and the HST 19-3-8-1 New Housing Rebates and HST at 13% 19-4-1 Commercial Real Property- Sales and Rentals 19-4-2 Commercial Real Property- Deemed Supplies 19-5 Land and Associated Real Property 20- Education 20-1 School Authorities – Elementary and Secondary Schools 20-2 Public Colleges 20-3 Universities 20-4 Vocational Schools and Courses 20-5 School Cafeterias, University and Public College Meal Plans, and Food Service Providers 20-6 Tutoring and Equivalent Services 20-7 Second-language Instruction 20-8 Educational Services Made to a Non-resident 20-9 Election to Make Exempt Supplies of Educational Services Taxable 21- Child and personal care services 21-1 Child Care Services 21-2 Residential Care Services 21-3 Respite Care Services 25- Hospital authorities 25-2 Designation of Hospital Authorities 27- Tourism 27-1 Calculating the GST/HST on Tour Packages 27-2 Conventions 27-3 Foreign Convention and Tour Incentive Program Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages 28- Transportation 28-1 Ferries, Toll Roads and Toll Bridges 28-2 Freight Transportation Services 28-3 Passenger Transportation Services 31- Objections and appeals 31-0 GST/HST Memorandum 31, Objections and Appeals Page details Date modified: 2025-03-18 ...

Let’s start by explaining what exactly a gift is: A gift is a voluntary transfer of property without valuable consideration to the donor. ​ ​ ... We need to take into consideration the intention-to-give threshold, which states that, if the advantage is above 80% of the donation, then there was no intention to make a gift. ... Before issuing a receipt for this item, the charity will have to take a few things into consideration.​ ​ ...

The debt will be a capital loss in the following situations: You acquired it to earn income from a business or property You acquired it as consideration or payment for the sale of capital property in an arm's length transaction In most cases, the capital loss is equal to the adjusted cost base of the debt. ...

Ensuring the Agency's readiness for change has been an important consideration in selecting the expectations for assessment. ...

The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, in gratitude for, or in any other way related to the gift. ...