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A debt obligation is a fixed obligation to pay money or some other valuable consideration. ... You will be required to file a T5008, however, if any other consideration forms part of the transaction. ... Debt obligation – a written agreement to pay money or some other valuable consideration. ...

These are: to reduce greenhouse gas emissions from operations; to ensure that environmental considerations are part of all purchasing decisions; to improve sustainability in workplace operations (for example, more sharing of office equipment such as printers); and to provide greener services (for example, more e-services). ... Co-operation CRA mission To administer tax, benefits, and related programs, and to ensure compliance on behalf of governments across Canada, thereby contributing to the ongoing economic and social well-being of Canadians SD Strategy goals Reduced greenhouse gas emissions from operations Embedded environmental considerations in Crown procurement Improved sustainability in workplace operations Greener services SD Strategy implementation strategies, targets, and activities Detailed implementation strategies, targets, and activities can be found in the SD National Action Plan 2014-2017 SD Strategy monitoring The CRA will report on its performance against the commitments in the SD Strategy through its annual report and the Departmental Performance Report 2.0 Introduction The 2014-2017 SD Strategy has been developed under the new SD functional model through consultations with CRA management, CRA functional leads, and the federal community. ... SD goals and targets Goals Implementation strategies Targets Goal 1 Goal 1: Reduced greenhouse gas (GHG) emissions from operations Improve sustainable fleet management Review and update CRA's implementation plan to reduce GHG emissions from fleet operations Report annually on GHG emissions from fleet operations Promote sustainable travel options to all employees Target 1.1 By 2020, reduce GHG emissions from fleet by a minimum of 17% relative to 2005-2006 levels Target 1.2 By 2021, reduce GHG emissions from business related air travel by a minimum of 25% relative to 2008-2009 levels Goal 2 Goal 2: Embedded environmental considerations in Crown procurement Integrate environmental considerations into procurement management processes and controls Train procurement and materiel management functional specialists on green procurement Include green procurement in performance evaluations of managers and functional heads of procurement and materiel management Leverage common use procurement instruments where available and feasible Target 2.1 Continue to take action to embed environmental considerations into Crown procurement Target 2.2 All procurement and materiel management functional specialists will have completed the Canada School of Public Service course on green procurement, or equivalent, within two years of being identified as a specialist Target 2.3 All managers and functional heads of procurement and materiel management will include green procurement in their performance evaluations Target 2.4 By March 31, 2017, 90% of copy paper, publications, and envelopes purchased will contain a minimum of 30% recycled content paper that is certified to a recognized environmental standard to reduce the environmental impact of its production Target 2.5 By March 31, 2017, 90% of vehicles purchased are right-sized for operational needs and are the most fuel efficient in class available at the time of purchase Goal 3 Goal 3: Improved sustainability in workplace operations Integrate environmental considerations into corporate policies, processes and practices in accordance with CRA refresh cycles Maintain or improve existing approaches to sustainable workplace practices (i.e., printer ratios, paper use, and green meetings) Minimize the ratio of information technology (IT) assets per employee Select and operate IT and office equipment in a manner that reduces energy consumption and material use Dispose of e-waste in an environmentally sound and secure manner Reuse or recycle workplace materiel and assets in an environmentally sound and secure manner Minimize all non-hazardous solid waste generated and leverage PWGSC service offerings to maximize the diversion of waste Increase the population density in office buildings and space utilization in special purpose buildings Engage employees in greening government operations practices Target 3.1 Continue to update and adopt policies and practices to improve the sustainability of workplace operations Target 3.2 Continue to promote sustainable workplace operations to all employees through InfoZone and national SD events (i.e., Earth Day, Environment Week, Waste Reduction Week) Target 3.3 Maintain a minimum 8:1 average ratio of employees (i.e., full time equivalent) to printing units (i.e., desktop printers, standalone printers, network attached/LAN connected printers, multi-functional devices) where building occupancy levels, security considerations, and space configuration allow Target 3.4 By March 31, 2017, reduce multipurpose office paper use per employee by 38% from 2005-2006 levels Target 3.5 By March 31, 2015, achieve a 1.15:1 average ratio of computing devices (i.e., desktop, laptop) to employee (i.e., full time equivalent) Target 3.6 By March 31, 2015, 90% of desktops, laptops, and monitors have centralized power management settings Target 3.7 By March 31, 2017, attain Workplace 2.0 accreditation for 100% of new fit-ups and 50% of major refits where business cases support application of CRA Workplace 2.0 standards Goal 4 Goal 4: Greener Services Develop and enhance e-service options for clients, taxpayers, and benefit recipients Increase electronic tax filing Introduce and expand electronic options in CRA programs Target 4.1 Continue to develop and enhance e-service options for My Account, My Business Account, and Represent a Client Target 4.2 Continue to increase electronic filing of individual and business returns Target 4.3 By March 31, 2017, introduce and expand electronic options for CRA programs The SD National Action Plan 2014-2017 gives a detailed account of the activities that the SD program will undertake between April 1, 2014, and March 31, 2017, to contribute to the strategy's four goals. ...

Section 138 deems a supply to form part of another supply provided that they are supplied together for a single consideration. ... For purposes of the ETA, neither of the two supplies is incidental to the other as a separate consideration is charged for each supply. ... EXAMPLE NO. 4 Statement of Facts: An optometrist supplies contact lenses and, for a separate consideration, a service plan. ...

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. Performance Measure RPP DPR Target Status Achieved Percentage of procurement management processes and controls that include environmental considerations. ...

File an election These elections can be filed online: GST20, Election for GST/HST Reporting Period GST20-1, Notification of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71, Notification of Accounting Periods for GST/HST GST74, Election and Revocation of an Election to Use the Quick Method of Accounting RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC7220, Election for GST/HST and QST Reporting Period for a Selected Listed Financial Institution RC7220-1, Notice of Revocation of an Election for GST/HST and QST Reporting Period by a Selected Listed Financial Institution RC7270, Election or Revocation of an Election to Change a GST/HST and QST Fiscal Year for a Selected Listed Financial Institution RC7271, Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST Return to services Date modified: 2015-04-13 ...

The threshold amount for a fiscal year refers to the consideration for taxable supplies made in the immediately preceding fiscal year. The threshold amount for a fiscal quarter at any time in a fiscalyear refers to the consideration for taxable supplies made in all preceding fiscal quarters ending in that fiscal year. 36. ... The threshold amount of a particular person for a fiscal quarter at any time in a fiscal year of the particular person is the total of: (a) the total of all consideration for taxable supplies (other than supplies of financial services and sales of capital real property) made by the particular person that became due, or was paid without becoming due, to the particular person in all preceding fiscal quarters of the particular person ending in that year; and (b) the total of all amounts each of which is an amount in respect of a person (referred to as the "associate")associated with the particular person at the beginning of the fiscal quarter equal to the total of all consideration for taxable supplies (other than supplies of financial services and supplies by way of sale of capital real property) that became due, or was paid without having become due, to the associatein all preceding fiscal quarters of the associate ending in the fiscal year of the particular person and before the beginning of the particular fiscal quarter. 40. ...

Output: Procurement processes and controls with environmental considerations At the end of the 2011-2012 period, 58% of the procurement processes and controls identified to be relevant to the CRA included environmental considerations. ... Output: Outreach events that incorporate SD considerations; SD messages are on the National Outreach Coordinating Committee Web site Of the 5,769 outreach events held by the CRA in 2011-2012, 5,354 (93%) included at least one SD consideration. ... Target 3.2.1 and supporting activities Results as of March 31, 2012 Target 3.2.1: SD considerations are integrated into the life cycle management of IT processes and infrastructure Measure: Types of SD considerations included in IT management Status: In progress SD considerations are fully integrated in ITB's Welcome Aboard and Setting the Compass training sessions. ...

Appendix 1: Action Plan Next page GOAL 2: Integrate SD considerations into decision-making plans and processes Objective: Integrate socio-economic and environmental factors into overall corporate frameworks and decision-making processes OPI Targets Action Plan Target Date In Progress Complete Performance Measures Monitoring Mechanism CAB integrate SD into the Corporate Business Plan and key management frameworks at the corporate, program, and operational levels by March 31, 2000 integrate SD into corporate business planning and reporting process March 31, 2000 Corporate Business Plan validated DPR by Branch ALL Branch Business Plans DPR CAB integrate SD into Ministerial Action Plan March 31, 2000 Ministerial Action Plan DPR integrate SD into internal audit/program evaluation line of enquiry March 31, 2000 internal audit/program evaluation line of enquiry audit reports ALL review key corporate/ program/operational strategies, plans and service standards for opportunities to integrate environmental responsibilities long term/ ongoing No. of program strategies address SD requirements validated DPR by branches develop an action plan for integrating SD into key decision-making documents (standards, procedures, guidelines, training, agreements, memoranda of understanding, project, services, product specifications, and contracts) long term/ ongoing No. of operational plans/processes that address SD requirements validated DPR by functional authorities CAB integrate SD into reporting processes March 31, 2000 performance reporting systems DPR Report | Message | Introduction | Progress on commitments In summary | CCRA success stories | Appendices | Table of contents Next page Date modified: 2002-01-04 ...

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. ...