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Requests submitted to the Canada Revenue Agency that may have an impact on Canada Education Savings Grant, Canada Education Savings Bond, or provincial incentives will be shared with the Canada Education Savings Program for their consideration or action. ...

Thus, a technological uncertainty may arise that is imposed by economic considerations. ...

In assessing that criticism, a number of factors must be taken into consideration: The fact that the ICIJ did not release the stolen documents themselves, but limited information it extracted from them (apparently to protect itself from legal action), has complicated the work of the tax authorities by making it more difficult to identify the often-complex strategies used by taxpayers. ...

Favourable consideration would also be given when no pension credits have accrued under a DB provision of the RPP for the year and there are no restricted-funding members remaining in the plan. ...

It must be clear under the plan terms (either current wording or via plan amendment) that the following conditions are satisfied for a plan administrator to receive favourable consideration from the CRA: the single amount paid to the member must be the final payment the member is no longer a member of the plan following the payment no future entitlement can arise thereafter Question 5- Optional voluntary and flexible contributions Have you considered the possibility of changing the member RPP contribution deadline similar to the one that exists for RRSPs? ...

Specified future tax consequences For instalment calculations, the tax payable for a tax year is the total tax payable for the year before taking into consideration the specified future tax consequences for the year [Regulation 5301(10)]. ...

The ten areas of real estate non-compliance The CRA focuses on ten areas within the real estate sector where it has identified significant risks of non-compliance: Reported income does not support lifestyle The CRA takes into consideration whether the income reported on tax returns is sufficient to support a taxpayer’s lifestyle, including the cost and maintenance of real estate. ...

The plan is in the nature of insurance and contains all of the following elements: An undertaking by one person To indemnify another person For an agreed consideration From a loss or liability in respect of an event The happening of which is uncertain The plan provides coverage only to your employee, your employee's spouse or common-law partner, or any member of your employee’s household with whom your employee is connected by blood relationship, marriage or adoption Taxable situation If the benefit does not meet one of the conditions above, the benefit is taxable. ...

The Guidelines state that risks are critically important and are an essential part of any functional analysis, thus Part I focuses on the special considerations for risks. ...

Interacting with clients in a respectful, helpful and responsive manner Discussing the client’s need with them and their satisfaction with service delivered Taking responsibility to resolve a client's problem even if it goes beyond the usual or normal demands of the job Taking the time to ensure that the client understands the information provided as it relates to their situation Using your knowledge to think through what would be best for the client and acting accordingly Taking into consideration the client’s viewpoint and feedback to identify how to serve them more effectively Building and maintaining productive long-term relationships with clients Using an understanding of the client’s perspective to identify constraints and advocate on their behalf Being condescending to clients or interacting with them in a rushed or mechanical manner Assuming the client will let you know if there is a problem Passing on client problems to others when you could have handled them yourself Providing information without any apparent thought as to whether the client truly understands Doing what is faster and easier for you Ignoring client feedback that could improve client service Focusing on short-term interactions with clients without considering the long-term implications Failing to pursue a solution to client problems when encountering obstacles or resistance Purpose of this competency for CRA It reflects on the CRA’s commitment to provide service that meets clients’ needs or expectations. ...