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The document further states that the manager must ensure that CAS transactions are properly reviewed and that sufficient resources are applied in order to ensure that management can rely on the information contained in CAS with due consideration to materiality. ... As the role owner, the business area responsibilities include: initial definition, approval of changes, participation in assigning the role to users, and consideration of critical combinations of roles. ...

CRA policy promotes the reuse of moveable assets within the Agency when practical, feasible and cost-effective, but does not take into consideration the risks related to IT assets. ... Target Completion – Q2 2009-2010. 5.0 Sustainable Development 5.1 Server Supply Arrangement The Server Supply Arrangement does not take into consideration Sustainable Development (SD) principles, such as reduction/elimination of environmentally harmful materials, energy conservation, and packaging, in support of CRA’s Sustainable Development Strategy. ...

The basic formula to determine the dutiable amount is as follows: Dutiable amount = A × [100% ÷ (100% + B + C)] where A is the consideration (in other words, the sale price) determined for GST/HST purposes, plus any additional consideration for the container in which the product is packaged, plus any other amount charged for advertising, financing, commissions, or any other matter. ...

So before reporting the amount on the T4 slip, you must take the reimbursements into consideration. ... If some of the kilometres driven are personal—and employees are actually paying for those personal kilometres out of their pocket because they're paying for those expenses themselves—the CRA will allow the employer to take these payments into consideration and reduce the calculated operating expense benefit accordingly. ...

Best practices for integrating SD into management tools and processes include the need to ensure that, in the normal, periodic review of our decision-making tools and processes, consideration is given to potential environmental effects, as well as economic and social effects. ... We worked towards achieving this commitment by:- working with our real property counterparts in the United States to ensure that our joint facilities projects comply with environmental legislation on both sides of the border, and demonstrate exemplary environmental stewardship;- promoting the integration of SD considerations and environmental best practices into the development of management contracts, specifications and design documents for the projects; and- the Ottawa Technology Centre, Northern Ontario Region produced a guide to green offices construction to assist in the greening of refit projects. ...

I really appreciate you taking the time today to discuss all of these considerations, and the factors that taxpayers have to meet when they apply for relief based on financial hardship or an inability to pay. ... In those circumstances, the CRA may announce that a special consideration will be given to providing relief, such as waiving or cancelling penalty and interest charges on late tax remittances or returns that are filed late. ...

Establish formal consultation tables to build partnerships with NIOs on various subjects of mutual interest including: Operational challenges that may have policy considerations (in consultations with Finance Canada) Service delivery Procurement for Indigenous businesses Data sharing and data sovereignty Hiring and retention of Indigenous employees Tax compliance for Indigenous businesses Organize at least one engagement each year at the senior management level to lead NIOs’ engagement as it relates to progress of the Strategy. ... Promote Indigenous Considerations in Procurement training. Consider including Indigenous Procurement in performance agreements (similar to green procurement). ...

The evaluation took into consideration data collected during the 2016 to 2021 tax years. ... As such, this context was taken into consideration during the course of this evaluation and does not impact its findings. ...

Some common areas for consideration are listed below. Income Any foreign income you report has to be shown in Canadian dollars on your Canadian Income Tax and Benefit Return (this also applies to deductions claimed). ... Claiming tuition fees In choosing a foreign educational institution, an important consideration is whether you will be able to claim the tuition fees you paid. ...

Findings, Recommendations, and Action Plans 1.0 Governance The objective of the first line of enquiry is to determine whether: 1.1 Strategic investment planning reflects Agency priorities, and appropriate controls are in place to ensure project proposals (or submissions) are analyzed and aligned horizontally prior to approval; 1.2 Reporting requirements and procedures are appropriate to ensure efficient and effective oversight of project delivery in the MPI process; 1.3 Project management organizational models and practices are aligned with Agency policies, and best practices are identified and shared appropriately within the Agency; and 1.4 Opportunities for internal red tape reduction are considered. 1.1 Strategic Investment Planning Effective investment planning should ensure that resource allocation takes place in a diligent and rational manner while supporting departmental and government-wide priorities and taking into consideration areas of highest risk Footnote 11. ... Evaluation scores are taken into consideration when determining the Agency portfolio. ...