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When the need arose for thousands of CRA employees to deliver new programs to Canadians, providing seamless service and sincere empathy emerged as the most important considerations. ...

Recommendation 5 NSIRA recommends that RAD take steps to ensure that its decision-making leading to an audit is supported by current and credible information and/or intelligence, with due regard for exculpatory information and mitigating considerations. ...

(h) Sale of Property Where a taxpayer sells a property at a time when a deductible outlay or expense remains unpaid, and the purchaser assumes the obligation to pay the unpaid amount as full or partial consideration for the purchase, section 78 will not be applied to the taxpayer if the purchaser pays the unpaid amount before the date on which subsection 78(1) becomes operative. ...

However, the reasonable basis should also take into consideration the personal use, if any, of the work space if it is one described in 2(a) above. ...

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. ...

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. ...

A sale of a right or thing for good and valuable consideration does not come within the meaning of the phrase "transferred or distributed" as used in subsection 70(3). ...

The legal aid plan administrator may claim a 100% rebate of the GST/HST paid on the supply of legal services provided by the lawyer, including the expenses that form part of the consideration for the supply of the legal services. 15. ...

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

In general, persons who make taxable supplies of property or services in Canada are required to charge and collect the GST/HST at the applicable rate (based on the province in which the supply is made) on the consideration for those supplies. ...