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[Footnote 2] An Environmental Management System (EMS) is a systematic approach to incorporating environmental considerations into an organization's activities and provides a framework for managing environmental performance. ...

The regular return for the reporting period will calculate the net tax for the full reporting period including the reporting of GST/HST collected/collectible taking into consideration ITCs claimed for any events for which a taxable supply of admission was made in Canada during that period. ...

The determination of whether an establishment is a hotel, motel, inn, boarding house, lodging house or other similar premise, should be based on considerations involving all the following guidelines, but not all the guidelines necessarily apply to a given establishment since they may depend on the type of establishment and location of the establishment in question. ...

In conjunction with the Main Estimates, RPP's serve to inform members of Parliament of planned expenditures of departments and agencies, and support Parliament's consideration of supply bills. ...

Our Objective Our Approach Outcome Achieve excellence in program delivery Strengthen our information technology responsiveness and capability Invest in employee development Further strengthen the protection of taxpayer information The long-term sustainability of our tax administration We take the following into consideration when assessing our results against our Tax Services strategic outcome: Our Indicators Micro Indicators Trend in changes in personal income reported to the CRA compared with changes to personal income estimated by Statistics Canada Trend in changes in net GST/HST collected compared with changes in retail sales and personal expenditures Trend in changes in corporate income tax reported to the CRA compared with changes in corporate profits before tax estimated by Statistics Canada Trend in changes in net income of unincorporated businesses reported to the CRA compared with changes in net income of unincorporated businesses per Statistics Canada National Accounts estimates Compliance Measures Registration compliance- Proportion of Canadian businesses that have registered as required by law to collect the GST/HST Filing compliance- Proportion of the Canadian population who file their returns on time Reporting compliance- Degree to which taxpayers report complete and accurate information Remittance compliance- Proportion of taxpayers who owed taxes and paid the full amount on time Benefit Programs Income security is essential to the economic and social well-being of Canadians. ...

If taxpayers are not satisfied with the outcome of the Agency appeals process, there are various ways to seek further consideration. ...

A gift certificate is generally a voucher, receipt, or ticket: that has a stated monetary value; that can be redeemed on the purchase price of a good or service from a specific supplier (the supplier agrees to accept the gift certificate as money for the purchase); for which money or other consideration in the amount of the certificate's face value is given to the issuer of the certificate; and that has no intrinsic value. ...

In designing research instruments for this follow-up phase, consideration should be given to the following aspects, among other things: Acceptance levels should be assessed based on the type of information exchanged (private vs. public), the parties involved (federal, provincial, municipal, or private sector) and the intended use. ...

Suggested improvements to the tab menu (i.e. making it more prominent and adding drop-down menus or a mouse-over function) deserve particular consideration as they involve enhancements to the key design feature of the redesigned service. ...

Where an actual conflict exists (for example, an IPP minimum amount would be more than the plan’s actuarial surplus), this information will be taken into consideration. ...