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The security risks associated with digital services will continue to be a key consideration for the CRA. ...

The Agency enhances this trust by incorporating integrity and security considerations into every aspect of business strategy and decision-making. ...

The Agency is using updated Government of Canada standards for space utilization and incorporating those standards and considerations into long term accommodation investment plans. ...

The lab proposed a series of recommendations for consideration by the Directorate. ...

Qualifying books The following goods are books that qualify for the rebate: a printed book or an update of a printed book; an audio recording where 90% or more is a spoken reading of a printed book (an “audio book”); a bound or unbound printed version of scripture of any religion; a printed book and a read-only medium (such as a CD-ROM) sold together as a single package, where 90% or more of the read-only medium is reasonably attributable to a reproduction of the printed book and/or makes specific reference to the printed book and its content, and that supplements and is integrated with that content; a printed book with a read-only medium and/or a right to access a website sold together as a single package, which is specially designed for students enrolled in a qualifying course, where the read only medium or website contains material related to the subject matter of the printed book; and a printed book and another item (such as a toy) in a package sold together for a single consideration where 90% or more of the value of the items in the package is attributable to the printed book. ...

., a sale of a bagel or a plain croissant in a restaurant); non-carbonated beverages when dispensed at the place where they are sold; or any of the following beverages, the supply of which is not a zero-rated supply milk (flavoured or unflavoured), soy, rice or almond-based beverages or other similar non-dairy substitutes for milk, or non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain 25% or more by volume of a natural fruit juice or combination of natural fruit juices or of a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state. the following when sold with a qualifying food or beverage item above carbonated beverages dispensed at the place where they are sold, other beverages (including carbonated beverages not dispensed) except if the cans, bottles or other primary containers in which they are sold contain a quantity exceeding a single serving or they are packaged in multiples of single servings; the following when sold with a qualifying food or beverage item above for a single consideration cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when packaged and sold in single servings, or other snack foods such as chips, salted nuts, popcorn, candies, fruit bars, granola bars. ...

However, based on feedback from the Consultation Session, there would appear to be sufficient cases to give this issue further consideration. ...

Of course, this consideration will not be required if the period in question is acceptable under any other criteria set out in this newsletter. ...

Reasons for the Revision We have revised the bulletin to reflect amendments to the Income Tax Act and to take into consideration S.C. 2000, c.12 (formerly Bill C-23), which was designed to amend many statutes, among them the Income Tax Act, to provide similar tax treatment to same-sex common-law couples as is provided to opposite sex couples. ...

Favourable consideration will be given when survivor benefits provided under paragraphs 8503(2)(d), (e) or (f) of the Regulations are payable to beneficiaries other than a spouse, former spouse, or dependant. 2. ...