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

The CRA plans to: reduce greenhouse gas emissions from its fleet by 17% below 2005 levels by 2020 take further action to embed environmental considerations into Crown procurement update and adopt policies and practices to improve the sustainability of its workplace operations continue to reduce the environmental impact of its services Additional details on CRA's activities can be found in the Greening Government Operations Supplementary Information Table. ...

Planning highlights The CRA will: Reduce greenhouse gas emissions from operations through sustainable fleet management and by promoting sustainable travel options to employees Embed environmental considerations in Crown procurement through training on green procurement and by including green procurement in performance evaluations Improve sustainability in workplace operations by managing waste through reuse and recycling and by increasing population density in CRA buildings Provide greener services by improving and increasing e-services for taxpayers and benefit recipients Footnotes Footnote 1 Planned spending refers to those amounts for which a Treasury Board submission approval has been received by no later than February 1, 2015. ...

As part of this plan, we are also including accessibility considerations in all future projects related to the built environment, such as modernizing furniture solutions with accessibility features. ... The plan will take into consideration the priority areas highlighted through consultations with persons with disabilities. ... As well, we reviewed the training materials for acquisition card holders and cost centre managers and identified ways to include more accessibility considerations. ...

Where this is the case, only the fruit juice content is taken into consideration when determining whether the 25% by volume threshold has been met. ... Although we consider placement of a product in store aisles as a relevant consideration, it alone is not considered a determinative factor. ... The consideration paid by the customer is based on a per person or per serving charge. ...

Any amount paid or credited to a non-resident in consideration for the non-resident's agreeing to guarantee, in whole or in part, the principal amount of an obligation of a resident of Canada is deemed to be a payment of interest on that obligation. When a non-resident has entered into an agreement to lend money or make money available to a resident of Canada, any amount paid or credited to the non-resident in consideration for such agreement is deemed to be a payment of interest provided that, on the date such agreement was entered into, Part XIII tax would have applied to interest payable on any obligation issued pursuant to that agreement- 214(15). ... The dividend that is deemed to be paid to the non-resident is equal to the amount by which the fair market value of consideration (other than shares of the purchaser corporation) received exceeds the paid-up capital of the shares transferred. ...

Where this is the case, only the fruit juice content is taken into consideration when determining whether the 25% by volume threshold has been met. ... Although we consider placement of a product in store aisles as a relevant consideration, it alone is not considered a determinative factor. ... The consideration paid by the customer is based on a per person or per serving charge. ...

Any amount paid or credited to a non-resident in consideration for the non-resident's agreeing to guarantee, in whole or in part, the principal amount of an obligation of a resident of Canada is deemed to be a payment of interest on that obligation. When a non-resident has entered into an agreement to lend money or make money available to a resident of Canada, any amount paid or credited to the non-resident in consideration for such agreement is deemed to be a payment of interest provided that, on the date such agreement was entered into, Part XIII tax would have applied to interest payable on any obligation issued pursuant to that agreement- 214(15). ... The dividend that is deemed to be paid to the non-resident is equal to the amount by which the fair market value of consideration (other than shares of the purchaser corporation) received exceeds the paid-up capital of the shares transferred. ...

Any amount paid or credited to a non-resident in consideration for the non-resident's agreeing to guarantee, in whole or in part, the principal amount of an obligation of a resident of Canada is deemed to be a payment of interest on that obligation. When a non-resident has entered into an agreement to lend money or make money available to a resident of Canada, any amount paid or credited to the non-resident in consideration for such agreement is deemed to be a payment of interest provided that, on the date such agreement was entered into, Part XIII tax would have applied to interest payable on any obligation issued pursuant to that agreement- 214(15). ... The dividend that is deemed to be paid to the non-resident is equal to the amount by which the fair market value of consideration (other than shares of the purchaser corporation) received exceeds the paid-up capital of the shares transferred. ...

Any amount paid or credited to a non-resident in consideration for the non-resident's agreeing to guarantee, in whole or in part, the principal amount of an obligation of a resident of Canada is deemed to be a payment of interest on that obligation. When a non-resident has entered into an agreement to lend money or make money available to a resident of Canada, any amount paid or credited to the non-resident in consideration for such agreement is deemed to be a payment of interest provided that, on the date such agreement was entered into, Part XIII tax would have applied to interest payable on any obligation issued pursuant to that agreement- 214(15). ... The dividend that is deemed to be paid to the non-resident is equal to the amount by which the fair market value of consideration (other than shares of the purchaser corporation) received exceeds the paid-up capital of the shares transferred. ...