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Board committees To assist the Board in fulfilling its oversight responsibilities, a committee structure was created to undertake much of the detailed review of items brought before the Board for the Board's consideration. ...

If the property is so contributed and each partner receives no consideration other than the partner's interest in the new partnership, the cost of that interest and the proceeds of disposition of the property contributed will be equal to the aggregate of the amounts determined under subsection 98(3) and no capital gain will result. ...

Please refer to the current issue of Information Circular 71-17 with respect to requests for competent authority consideration. 11. ...

Where such certificates are not required, the date of physical completion must be determined on the facts of each case, taking into consideration factors which suggest that the contract is "completed", such as acceptance of the project by the owner except for minor adjustments for incompleted work, or actual occupancy by the owner. ...

We also developed and released an online SD Criteria Tool to help analysts and planners include SD considerations in their projects, policies and plans. ...

Alignment with the priorities outlined in the CRA Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

Consequently, changes to authorized representation processes and procedures should be implemented based on due consideration of the impact that these changes may have on the operations of other functions in the CRA. ...

Commissioner of the Canada Revenue Agency Canada Revenue Agency Ottawa, Ontario ****At the time of writing this report, processes were under way to appoint new members from British Columbia and Ontario**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...

Decision The following facilities are all establishments that commonly come within the application of paragraph 1(q): restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Under the last example, where an eating facility within a larger entity makes substantially all taxable sales, this eating facility is considered to be a separate entity, and is considered to be an establishment for purposes of paragraph 1(q) of Part III of Schedule VI to the Act. ...

Transfer of title to and from the trustee Sections 268 and 269 of the Act provide that, where a person settles property on an inter vivos trust and where the trustee distributes property of the trust to the beneficiaries, the settling or distribution of the property is deemed to be a supply for consideration equal to the amount determined under the Income Tax Act to be proceeds of the disposition of the property. ...