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Board of Management committees To help the Board fulfil its governance responsibilities, committees have been established to undertake much of the detailed review of items brought before the Board for its consideration. ...

General business Service Committee Identify enhancements to existing CRA services and CRA operations Receive input on forms, publications, and programs early in the development cycle Source of continuous feedback on tax administration for CRA Compliance Committee Source of continuous feedback on the audit process Receive input on how to make it easier for taxpayers to comply Working together to address issues of national interest, such as the underground economy, aggressive tax planning, offshore activities, CPA Canada’s “privilege” request Tax Administration Committee Identify situations where administrative provisions may be considered to attain tax policy objectives Identify possible solutions to obtain tax policy objectives Specialty areas Scientific Research & Experimental Development (SRED) Committee Identify enhancements to existing SRED services and operations Receive input on SRED forms and publications early in the development cycle Commodity Tax Committee Identify enhancements to existing commodity tax services and operations Receive input on commodity tax forms, publications and programs early in the development cycle Source of continuous feedback on commodity tax administration for CRA Red Tape Reduction Committee Identify red tape burden for taxpayers and discuss solutions Source of continuous feedback on CRA’s red tape reduction deliverables Projects Training Committee Consideration of: Identify synergies related to training programs offered by both organizations Recognition of CRA experience for CPA Canada professional designation accreditation Addition of tax audit to university curriculums The Committees are expected to meet at least twice a year. ...

The Communications Strategy guides the SD communications of the CRA by outlining a public environmental analysis, strategic considerations, communication objectives, target audiences, key messages, communications approach, products, and activities; role and involvement; budget, and evaluation. ...

Several private foundations and other registered charities have substantial investment portfolios and often, the size of their portfolio as well as other considerations can justify their managing these portfolios in-house rather than through a broker. 2. ...

Once the organization qualifies for designation, the Minister of Canadian Heritage will inform the organization and forward the necessary documentation to the Canada Revenue Agency (CRA) for registration consideration. ...

In urgent circumstances, the CRA will expedite consideration of these applications. ...

Please note that consideration may be given to RRSP and RRIF administrative relief relating to registration issues only if a certified true copy of the complete transcript of what transpired is provided in addition to the other relevant documents that are listed on our website at www.cra.gc.ca/tx/rgstrd/rrsprrif-reerferr/dmn-rlf-eng.html. ...

Boxes 8 and 10 – Enter the consideration paid for the Class A shares that the investor acquired or irrevocably subscribed and paid for within the time specified. ...

These amounts are taken into consideration when you calculate and report your net tax for the GST/HST by using a formula referred to as the special attribution method. ...

In order to take advantage of the capital gains deduction under subsection 110.6(2.1) of the Act before the shares cease to be qualified small business corporation shares, the individual sells the shares to a related corporation in consideration for shares and elects an amount under subsection 85(1) of the Act that will permit the individual to take the maximum capital gains deduction. ... Interpretation Section 84.1 of the Act describes the circumstances in which consideration received by a taxpayer on a sale of shares to a corporation should be accounted for as a dividend. ... Interpretation The shares of the subsidiaries issued in consideration for the property comprising businesses A and B are deemed by section 54.2 of the Act to be capital property of Canco. ...