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As a result, small IT projects or system enhancements were not always integrated into security assessment and authorization considerations early, which could lead to undependable service operations, delays in implementing new services, insufficient resource allocation, and security vulnerabilities without proper security risk considerations. ... However, the internal audit team found that there was a lack of monitoring baselines or procedures defined to ensure all risks were identified and safeguard implementation plans were completed in a timely manner to ensure residual risks in production are addressed and escalated when they do not meet prescribed timelines or require further consideration. ...

Specifically: gaps in documentation increase the risk of not being able to demonstrate due diligence in decision-making, such as consideration of over-reliance on external resources, and the organization's capacity to build internal expertise misrepresentation of the relationship between the employer and the consultant could result in legal, financial or tax liabilities for the CRA or the consultant the lack of an accurate central repository of professional services consultants could lead to reduced transparency and accountability and could increase the risk of conflicts of interest or overbilling the lack of knowledge transfer from consultants to employees could hinder the organization's ability to build internal capacity, thus increasing reliance on external expertise Draft recommendation #2 The Finance and Administration Branch (FAB), in collaboration with relevant branches and regions, should improve its Procurement Planning and Administration Procedures to ensure that appropriate supporting documentation and justification for issuing task authorizations are maintained in the contract files. ... Key FAB deliverables will be centered around the following three themes: Policy and template updates: Review and update the Procurement Planning and Administration Procedures to: Expand and clarify roles and responsibilities of CCMs and clients in managing professional service contracts – to be completed by March 2026 Include provisions for integrating knowledge transfer plans in contracts and task authorizations – to be completed by March 2026 Enhance service contracting templates with clauses mandating the consideration of relevant knowledge transfer prior to contract completion, as applicable – to be completed by April 2026 Monitoring, justification, and oversight: Develop and implement a pre-procurement justification form, requiring CCMs and clients to document service requirements, including cost-benefit analysis and risk assessment – to be completed by April 2026 Formalize reporting of all long-term consultants under the CRA's Professional Services Supply Chain – to be completed by April 2025 Communication enhancement: Update standard communications to CCMs and clients upon contract award to better articulate the risks of employer-employee relationships and share best practices – to be completed by December 2025 Send an annual communication to CCMs emphasizing best practices for managing contracted resources starting – starting January 2026 Communicate updates to the Procurement Planning and Administration Procedures, new knowledge transfer clauses, and the pre-procurement justification form to contracting authorities and CCMs – to be completed by April 2026 Systems integration and data integrity Issues across key contract management systems, such as data entry errors, discrepancies between systems, and incomplete or inaccurate amendment records, result in lack of integrity and reliability of contract data. ... Appendix B: Glossary Glossary Term Definition Contract An agreement between the CRA and a person or firm to provide a good, perform a service, construct a work, or to lease real property for appropriate consideration. ...

The Finance and Administration Branch should undertake a comparative analysis of the existing supply base model for EAP and the one offered by Health Canada to determine what makes the best business sense for the CRA, taking into consideration the need for a consistent level of service, value for money, and the shift in the EAP training. ... This budget did not take into consideration the costs associated with the RAs which are absorbed by the employees’ branch or region. ...

., the Canada School of Public Service course on green procurement, or equivalent) within one year of being identified as a specialist UN SDG 12 Responsible consumption and production Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Number and percentage of procurement and materiel management specialists trained in green procurement Target met: 100% of the CRA's 48 procurement and materiel management functional specialists were trained in green procurement within one year of being identified as a specialist Ensure all managers and heads of procurement and materiel management include green procurement in their performance evaluations UN SDG 12 Responsible consumption and production Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Number and percentage of managers and heads of procurement and materiel management that include green procurement in their performance evaluations Target met: 100% of the CRA's six managers and heads of procurement and materiel management have performance evaluations that include green procurement Engage the Governance and Sustainable Development Section (GSDS) on environmental considerations for all contractual arrangements valued over $500,000 UN SDG 12 Responsible consumption and production Target 12.7 Promote public procurement practices that are sustainable, in accordance with national policies and priorities Number and percentage of contracts valued over $500,000 that the GSDS reviewed for potential sustainable development considerations Target met: Fourteen new contracts over $500,000 were awarded in 2018–19. GSDS reviewed 12 (or 86%) for sustainable development considerations. ...

Spouse A and Spouse B each acquired 50 shares of Opco on incorporation for nominal consideration. ... Example 10: Dividends paid to adults shareholders Facts Sibling A, Sibling B and Sibling C are over age 25 and they each acquired 10 shares of Real Estateco on incorporation for nominal consideration. ... Similar considerations will be relevant to determine whether the individual is Actively Engaged in the activities of the business. ...

Where property is supplied by way of lease, licence or similar arrangement, and consideration is paid on a periodic basis (lease interval), a separate supply is deemed to occur in respect of each lease interval. ... Where the consideration for a supply of a service includes a payment that is attributable to a period (i.e., a billing period) that is the whole or a part of the period during which the service is to be rendered, there is a separate supply for each billing period. ... The amount of the consideration relating to the Canadian portion should be calculated on a direct line distance basis between the two Canadian end points. ...

Example A taxpayer relief request made by a person (for GST/HST or non-GST/HST purposes) during the 2010 calendar year will only be eligible for consideration for a reporting period that ended in 2000 or subsequent calendar years. Due to the 10-year rolling time limit, a taxpayer relief request made on or after January 1, 2011, will not be eligible for consideration for a reporting period that ended in the 2000 or prior calendar years. ... GST/HST forms GST44- Election Concerning the Acquisition of a Business or Part of a Business GST59- GST/HST Return for Imported Taxable Supplies and Qualifying Consideration GST66- Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST190- GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST497- Election under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation GST521- GST/HST Multi-Employer Pension Plan Trust Rebate Application GST523-1- Non-profit organizations- Government Funding GST531- Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC4601- GST/HST Reporting Entity and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution RC4602- Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4603- GST/HST Tax Adjustment Transfer Election and Revocation for a Selected Listed Financial Institution RC4604- GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution RC4605- Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606- Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607- GST/HST Pension Entity Rebate Application and Election GST/HST info sheets GI-096- Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia GI-101- Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia GI-102- Nova Scotia HST Rate Increase: Sales and Rentals of Non-residential Real Property GI-103- Nova Scotia HST Rate Increase: Progress Payments and Holdbacks GI-104- Nova Scotia HST Rate Increase: Sales and Rentals of New Housing GI-108- Applying the 2010 Nova Scotia HST Rate Increase- Personal Property GI-109- Applying the 2010 Nova Scotia HST Rate Increase- Services GI-110- Applying the 2010 Nova Scotia HST Rate Increase- Admissions and Memberships GI-111- Applying the 2010 Nova Scotia HST Rate Increase- Transportation Services and Passes GST/HST notices Notice253- Harmonized Sales Tax for Ontario and British Columbia- Questions and Answers for Public Service Bodies (revised) Notice257- For discussion purposes only: The GST/HST Rebate for Pension Entities Notice258- Reminder- Letter of Good Standing for Claiming the Ontario and British Columbia Provincial Transitional New Housing Rebates Notice259- Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-traded Funds) Excise tax and special levies forms B200- Excise Tax Return N15-1- Excise Tax Act, Application for Refund/Rebate, Supplementary Information Excise duty notices EDN25- Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee EDN26- New Excise Stamp Security Features Air travellers security charge forms B253- Softwood Lumber Products Export Charge- Registration Form B253-1- Softwood Lumber Products Export Charge- Independent Remanufacturer Registration Supplement B253-2- Softwood Lumber Products Export Charge- Registration Supplement- Multiple Regions or Mills B275- Softwood Lumber Products Export Charge Return Softwood lumber products export charge notices SWLN29- Surge Charge- Alberta Region (August 2010) SWLN30- Notice to Independent Remanufacturers- Calculation of the Yield Loss Percentage SWLN31- Surge Charge- Alberta Region (September 2010) SWLN32- Surge Charge- Alberta Region (October 2010) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Pursuant to subsection 136.1(1), where a supply of property is made by way of lease, licence or similar arrangement for consideration that is attributable to a period (referred to as a lease interval) that is the whole or a part of the period during which possession or use of the property is provided under the arrangement, a separate supply of the property for separate consideration is deemed to be made by the supplier and received by the recipient for each lease interval. 28. ... Taking into consideration the application of subsection 136.1(1), the province in which a supply of a specified motor vehicle is made for each lease interval and the applicable rate of tax can vary based on the province in which the vehicle is required to be registered at a particular time. ...

Where certain conditions are met, the proposed changes provide that a participating employer and a master trust may jointly elect to have every actual taxable supply made by the employer to the master trust be deemed to have been made for no consideration. ... GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST111, Financial Institution GST/HST Annual Information Return GST303, Application to Offset Taxes by Refunds or Rebates GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates RC79, Deposit Advice RC145, Request to Close Business Number Program Accounts RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada RC193, Service-Related Complaint RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4607, GST/HST Pension Entity Rebate Application and Election 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 RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7190-WS, GST190 Calculation Worksheet RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7291, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7321, Delegation of Authority for Certain Selected Listed Financial Institutions RC7345, Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions GST/HST guides RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4028, GST/HST New Housing Rebate RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4052, GST/HST Information for the Home Construction Industry RC4058, Quick Method of Accounting for GST/HST RC4082, GST/HST Information for Charities RC4231, GST/HST New Residential Rental Property Rebate RC4419, Financial Institution GST/HST Annual Information Return RC7219, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions GST/HST info sheets GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate GST/HST notices NOTICE300, Déline First Nation Ratification of their Final Self-Government Agreement NOTICE301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island GST/HST policy statements P-255, Late-filed Section 156 Elections and Revocations All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at cra.gc.ca/gsthsttech, at cra.gc.ca/etsl and at cra.gc.ca/exciseduty. ...

If the disposition is not at arm's length and the consideration is less than fair market value, proceeds will be considered to be equal to fair market value, in accordance with subsection 116(5.1). 21. ... The transactions must not result in any gains or any benefit conferred on any person and there must be absolutely no non‑share consideration involved. ... In the case of a Petroleum and Natural Gas Lease, the bonus portion (bonus consideration) is subject to the provisions of subsection 116(5.2). ...