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However, where the consideration is less than what the fair market value of the housing would have been on the day the builder and purchaser entered into the written agreement of purchase and sale, had the housing been substantially complete on that date, the consideration for purposes of calculating the transitional tax adjustment is instead equal to that fair market value. ... The transitional tax adjustment is equal to 0.2% of the total consideration payable for the house. ... However, where the consideration is less than what the fair market value of the unit (or complex) would have been on the day the parties enter into the written agreement of purchase and sale for the unit (or complex), had the unit (or complex) been substantially complete on that date, the consideration for purposes of calculating the transitional tax adjustment is instead equal to that fair market value. ...

Material recovery via recycling reduces emissions for the extraction and production of virgin materials SDG: SDG 13: Climate Action Starting point(s) Performance indicator(s) Target(s) Starting Point: N/A Performance Indicators: Number of composting pilot programs initiated Number of awareness events held Target: Divert at least 75% of non-hazardous and plastic waste (by weight) from landfills by 2030 Program(s) in which the departmental actions will occur Internal Services Green Procurement Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) The CRA will reduce the environmental impacts associated with its procurement decisions and practices Corresponding departmental action(s) Ensure all acquisition card holders as well as procurement and materiel management specialists are trained in green procurement (i.e., the Canada School of Public Service course on green procurement, or equivalent) within one year of being identified Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains SDG: SDG 12: Ensure sustainable consumption and production patterns Starting point(s) Performance indicator(s) Target(s) Starting Point: Number (and percentage) of procurement officers and materiel management specialists that have been trained in green procurement in 2018-2019 (base year): 48 or 100% Performance Indicator: Percentage of procurement and materiel management specialists trained in green procurement within one year of being identified Percentage of acquisition card holders trained in green procurement Target: 100% of procurement officers and material management specialists receive training with one year of being identified. ... Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) The CRA will use environmental criteria to reduce the environmental impact and ensure best value in government procurement decisions Corresponding departmental action(s) Explore opportunities to add commodity or client-specific sustainable development clauses/requirements through the use of procurement Requests for Information (RFI) Ensure that the CRA procurement policy provides the flexibility to use alternative procurement methods to take advantage of opportunities to further the achievement of sustainable development objectives Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains SDG: SDG 12: Ensure sustainable consumption and production patterns Starting point(s) Performance indicator(s) Target(s) Starting Point: N/A Performance Indicators: Identify commodities and/or clients to participate by March 31, 2021 Develop sustainable development clauses for RFIs by March 31, 2022 Implement new clauses/requirements by March 31, 2023 Review the CRA procurement policy and update as required by March 31, 2021 Target: Commodity or client-specific sustainable development clauses/requirements that can be used in CRA contracts are implemented by March 31, 2023 Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Support for green procurement will be provided including guidance, tools and training for public service employees Corresponding departmental action(s) Ensure that heads and their designated managers of procurement and material management have green procurement included in their performance evaluations Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains SDG: SDG 12: Ensure sustainable consumption and production patterns Starting point(s) Performance indicator(s) Target(s) Starting Point: Percentage of designated officials with green procurement in their performance evaluations in 2018-2019 (base year): 6 or 100% Performance Indicator: Percentage of heads and their designated managers of procurement and materiel management that have green procurement included in their performance evaluations Target: 100% of designated officials have performance evaluations that include green procurement Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment Corresponding departmental action(s) Engage the Sustainable Development Centre of Expertise on environmental considerations for all non-confidential contractual arrangements valued over $250K Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains SDG: SDG 12: Ensure sustainable consumption and production patterns Starting point(s) Performance indicator(s) Target(s) Starting Point: Percentage of non-confidential contracts over $500K reviewed for SD considerations in 2018-2019 (base year): 100% Performance Indicator: Percentage of non-confidential contracts valued over $250K that the Sustainable Development Centre of Expertise reviewed for potential sustainable development considerations Target: 100% of non-confidential contracts over $250K reviewed for SD considerations Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment Corresponding departmental action(s) Engage the Sustainable Development Centre of Expertise on environmental considerations for all non-confidential contractual arrangements valued over $250K Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Green procurement incorporates environmental considerations into purchasing decisions and is expected to motivate suppliers to reduce the environmental impact of the goods and services they deliver, and their supply chains SDG: SDG 12: Ensure sustainable consumption and production patterns Starting point(s) Performance indicator(s) Target(s) Starting Point: Percentage of non-confidential contracts over $500K reviewed for SD considerations in 2018-2019 (base year): 100% Performance Indicator: Percentage of non-confidential contracts valued over $250K that the Sustainable Development Centre of Expertise reviewed for potential sustainable development considerations Target: 100% of non-confidential contracts over $250K reviewed for SD considerations Program(s) in which the departmental actions will occur Internal Services Paper Reduction Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment: Reduce paper use Corresponding departmental action(s) By 2023, the CRA will reduce internal multipurpose office paper use per employee by 65% from 2005-2006 levels Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Paper reduction initiatives prioritize materials and solutions that minimize our impact on the environment SDG: SDG 12: Ensure sustainable consumption and production patterns Starting point(s) Performance indicator(s) Target(s) Starting Point: Reduce paper use from 2005-2006 (base year) 6,407 sheets/FTE; paper use in 2018-2019 was 2,639 sheets/FTE or 59% reduction from 2005-2006 levels Performance Indicator: Annual amount of office paper use per employee Percentage reduction in annual office paper use from previous year Percentage reduction in annual office paper use relative to the 2005-2006 baseline Target: 65% reduction of office paper use per employee from 2005-2006 levels Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment Corresponding departmental action(s) By 2023, redesign web-forms to allow employees, managers and administrative assistants the ability to electronically complete and approve compensation transaction requests Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Paper reduction initiatives prioritize materials and solutions that minimize our impact on the environment SDG: SDG 12: Ensure sustainable consumption and production patterns Starting point(s) Performance indicator(s) Target(s) Starting Point: In 2018-2019 (base year) there were 72 web-forms Performance Indicator: Number of Web-forms redesigned per year Target: Modernize an additional 62 web-forms over the next 3 years Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment Corresponding departmental action(s) By 2022, convert web-based repository for compensation processes and procedures to the Electronic Performance Support System, eliminating the need to print records Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Paper reduction initiatives prioritize materials and solutions that minimize our impact on the environment SDG: SDG 12: Ensure sustainable consumption and production patterns Starting point(s) Performance indicator(s) Target(s) Starting Point: For 2020, 8 compensation processes will be converted to the Electronic Performance Support System Performance Indicator: Number of process converted to the Electronic Performance Support System Target: By 2022, convert 100% of compensation processes (84 processes) Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment Corresponding departmental action(s) Reduce paper use by: Maintaining a minimum of 86% digital filing rate for individual (T1) returns and 91% digital filing rate for business (T2) returns Maintaining current usage of online mail and electronic document storage Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Paper reduction initiatives prioritize materials and solutions that minimize our impact on the environment SDG: SDG 12: Ensure sustainable consumption and production patterns Starting point(s) Performance indicator(s) Target(s) Starting Point: N/A Performance Indicators: Paper savings estimate due to T1 digital filing, T2 digital filing, online mail, and electronic document storage Target: N/A Program(s) in which the departmental actions will occur Tax Promoting Sustainable Practices Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment Corresponding departmental action(s) Maintain the national SD section of the external CRA website to promote SD information to employees and SD results to the public Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: Employee mobilization supports the overall strategy to green government by encouraging employee-led efforts to change behaviour towards more environmentally friendly outcomes. ... SDG: SDG 11: Sustainable Cities and Communities Starting point(s) Performance indicator(s) Target(s) Starting Point: Employees are aware of the CRA’s SD priorities Performance Indicators: Number of events promoted Visits to SD pages on the CRA’s intranet Target: 3 National SD events are promoted annually Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment Corresponding departmental action(s) Promote and manage the CRA’s strategic environmental assessment (SEA) process and support proposal developers looking for assistance in assessing environmental effects Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: The SEA process helps incorporate environmental considerations into the CRA’s proposal development process, including considering whether expected outcomes of a proposal could affect any of the FSDS goals and targets SDG: SDG 16: Peace, Justice and Strong Institutions Starting point(s) Performance indicator(s) Target(s) Starting Point: In 2018-2019 (base year) 33 preliminary SEA scans were completed Performance Indicators: Percentage of SEAs and preliminary scans completed annually Public statements available on CRA website Target: Continued full compliance with the Cabinet Directive on the Environmental Assessment Policy Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment Corresponding departmental action(s) Promote and manage the CRA’s strategic environmental assessment (SEA) process and support proposal developers looking for assistance in assessing environmental effects Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: The SEA process helps incorporate environmental considerations into the CRA’s proposal development process, including considering whether expected outcomes of a proposal could affect any of the FSDS goals and targets SDG: SDG 16: Peace, Justice and Strong InstitutionsStarting Point: In 2018-2019 (base year) 33 preliminary SEA scans were completed Starting point(s) Performance indicator(s) Target(s) Performance Indicators: Percentage of SEAs and preliminary scans completed annually Public statements available on CRA website Target: Continued full compliance with the Cabinet Directive on the Environmental Assessment Policy Program(s) in which the departmental actions will occur Internal Services Greening Government Communities FSDS target(s) CRA actions supporting the goal: Greening Government FSDS contributing action(s) Other/CRA-specific commitment Corresponding departmental action(s) Integrate SD considerations into corporate policy instruments (CPI) during their review cycles, as appropriate and feasible Contribution by each departmental action to the FSDS goal and target and link to UN SDGs FSDS: The corporate policy review process further integrates SD considerations into the CRA’s policy development portfolio. ...