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Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. ... Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. 2.2 Administration and management of the Discipline Policy HRB has functional responsibility for the administration of the Discipline Policy. ...

This is expected to deter serious non-compliance by communicating that tax evasion and fraud are criminal offences and offenders will be pursued and prosecuted. refine how it selects high-risk files by April 2016, taking into consideration regional, national, and international priorities. enhance its forensic and informatics capabilities by acquiring of tools and technological expertise needed for complex investigations by March 2017. increase co-operation with law enforcement agencies including, for example, an updated Memorandum of Understanding with the Royal Canadian Mounted Police. ... The Agency expects changes to the policy will strengthen security management, clarify roles and responsibilities, and include security considerations in delivering shared services, such as those provided by Shared Services Canada. ...

A promoter of a tax shelter includes a person who: sells or issues participating shares in the tax shelter promotes the sale, issuance, or acquisition of participating shares in the tax shelter acts as an agent or adviser for the sale or issuance of participating shares in the tax shelter acts as an agent or adviser to promote, sell, or acquire a participating interest in the tax shelter accepts consideration for his or her role in the tax shelter Example The CRA revoked the registration of Organization Z because, among other things, it promoted and provided private benefit to a tax shelter called TS Group. ... When an ineligible individual is a director, trustee, officer, or like official, or controls or manages a registered organization or applicant, the CRA may take the following into consideration in deciding the most appropriate course of action: What made the person an ineligible individual? ...

If requested to do so, consideration will be given to a waiver of the remuneration rule if the employer certifies that for the year(s) under consideration: insufficient company earnings prevented the payment of the above minimum remuneration; no dividends were declared or paid to connected persons; no increase in retained earnings of the employer occurred; no retained earnings of the employer were transferred to a related corporation. ...

The proposed changes provide for an increase in the maximum rebate currently available under the existing B.C. new housing rebate, and would only affect newly constructed or substantially renovated homes for which the consideration is over $525,000. ... As the HST is considered to be paid by the builder on or after April 1, 2012 and before April 1, 2013, if the individual satisfies the eligibility conditions for the existing B.C. new housing rebate, the individual would be entitled to receive an enhanced rebate of 4.47% of the consideration attributable to the building portion (excluding any amounts paid as rent) to a maximum rebate of $42,500. ...

The taxable income for the previous tax year or for the last tax year in the preceding calendar year is calculated before taking into consideration the specified future tax consequences (see section 3.3) for that previous year. ... The taxable income in the previous tax year or in the last tax year ending in the preceding calendar year is calculated before taking into consideration the specified future tax consequences (see section 3.3) for that previous year. ...

Claim preparer (for the purposes of claim preparer information) / Préparateur (aux fins des informations demandées sur les préparateurs de demandes) A claim preparer of an SR&ED form means a person or partnership who agrees to accept consideration to prepare, or assist in the preparation of, the form but does not include an employee who prepares, or assists in the preparation of, the form in the course of performing their duties of employment. ... The taxable income in the previous tax year or in the last tax year ending in the preceding calendar year is calculated before taking into consideration the specified future tax consequences for that previous year. ...

Gift certificates Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that: has a stated monetary value or is for a particular supply of property or a service; is issued or sold for consideration; is accepted as payment or partial payment of the consideration for a supply of property or service; has only to be presented as a means of payment without any other obligation imposed on the holder; and has no intrinsic value. ...

For this reason, we intend to give consideration to the leading practices identified through this study to determine if they are suitable for use by the CRA. ... Other criminal considerations may be at play. Enforcement activities 2009-2010 2010-2011 Cases completed 928 834 Enforcement actions (including investigations)) 3,374 3,388 Convictions 216 204 PPSC Conviction Rate 98% 100% Courts imposed fines (million) $11.9 $22.8 Jail sentences (years) 58 47 The effectiveness of CRA enforcement programs and activities is essential to achieving its compliance objectives. ...

Some of the information included in the financial statements, such as accruals and the allowance for doubtful accounts, is based on management's best estimates and judgment, with due consideration to materiality. ... More specifically, project alignment with the priorities outlined in the Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...