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More information on these considerations is available in Brochure RC4106. ... The draft policy takes into consideration the many goals and undertakings of ethnocultural organizations in Canada, and outlines how organizations that help a disadvantaged ethnocultural community or communities are potentially eligible for charitable registration. ...

The following special rules apply to a revoked plan: the revoked plan is deemed not to be a DPSP, an employee profit sharing plan, or a retirement compensation arrangement; the revoked plan cannot be accepted for registration or be deemed to have become registered under subsection 147(5) of the Act until at least one year after the effective date of revocation; the trust is taxable on its taxable income for a taxation year if the trust was governed by a revoked plan for any part of that year; the employer cannot deduct from its income payments made to a trustee under the plan at a time when the plan is a revoked plan; any amount received by a beneficiary under the plan will be included in the beneficiary's income to the extent it would have been included in income under subsection 147(10) of the Act if the plan had been a deferred profit sharing plan; the value of any funds or property appropriated to or for the benefit of a taxpayer who is an employer making payments to the plan, or a corporation with which such an employer does not deal at arm's length, to the extent it would have been included in income under subsection 147(13) of the Act if the plan had been a deferred profit sharing plan (see 42 below); and if property of a revoked plan is disposed of to, or is acquired from, a taxpayer for a consideration other than the fair market value of the property at the time of the transaction, the difference between the consideration and the fair market value will be taxable, as provided in 45 below. ...

This additional allocation is based on what is reasonable in the circumstances, taking into consideration the investment in the partnership, including the debt obligations of the partnership, of each such member of the partnership. ... The allocation is based on what is reasonable in the circumstances, taking into consideration each non-specified member's investment in the partnership, including debts of the partnership. ...

" This line is available for tax years 2012 and onward, therefore it was not used in the consideration of the T1125 linkage for tax year 2011 A dash [-] indicates that the information has been suppressed for confidentiality. ...

These include: publicly available Statistics Canada reports and data, and external reports and studies published by various federal government institutions, advocacy groups, and organizations focused on improving service delivery experiences for citizens, such as the Institute for Citizen Centred Service various CRA reports and public consultations, including the CRA’s Annual Corporate Research internal ongoing user experience exercises and client feedback mechanisms the assessment of tax filing behaviour GBA Plus Data Collection Plan: Nothing to report for 2020–21 Program Name: Charities Target Population: All Canadians Distribution of Benefits: Distribution of Benefits- Charities First group Second group Third group Fourth group Fifth group By gender Men – – X – – Women By income level Low – – X – – High Distribution of Benefits: By age group- Charities First group Second group Third group By age group Youth – X – Senior GBA Plus Data Collection Plan: Nothing to report for 2020–21 While the CRA does not currently keep statistics for GBA Plus considerations, we continue to promote and support the application of GBA Plus. ... The following table shows the membership of each committee as well as directors’ committee attendance during 2020–21, taking into consideration departures and appointments. ...

They are decision documents prepared by sponsoring departments that present multiple options for consideration. ... The Criminal Investigations Directorate will also consider what performance metrics (internal or external) could enhance the CRA’s ability to communicate program results to external groups and recommend the metrics to the CRA’s corporate committees for consideration. ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... Planned initiatives To ensure that GBA+ is integrated into departmental decision‐making processes, initiatives planned for 2018‐2019 include: GBA+ is conducted for all government initiatives, including those requiring memoranda to Cabinet, Treasury Board submissions, regulatory and/or budget proposals GBA+ is applied in support of the development and setting of annual priorities in the Corporate Business Plan Departmental results framework indicators are reviewed to ensure that any GBA+ considerations are included All CRA public opinion research and consultations are supported by GBA+, including the use of performance measures where GBA+ impacts are anticipated or unknown Key GBA+ data and research gaps identified through GBA+’s conducted in 2017‐2018 are addressed Implementation of CRA’s internal communications plan helps to promote GBA+ awareness and application at every stage of program and service design and delivery Expected results of the above‐noted initiatives include: Increased amount and value of disaggregated client feedback, data and research to provide insight into Canadians’ different needs with respect to tax and benefit administration Informed decision‐making that supports equity and inclusion in CRA business planning and prioritization; Increased application of GBA+ in program and service design and delivery More inclusive CRA programs and services for Canadians Operating context and key risks Operating context Canadian society–along with the business and political landscape worldwide–is evolving at an ever-faster rate as a result of technology, demographics, changing societal values, and economic realities. ...

The taxable income for the previous tax year or for the last tax year in the preceding calendar year is calculated before taking into consideration the specified future tax consequences (see section 3.3) for that previous year. ... The taxable income in the previous tax year or in the last tax year ending in the preceding calendar year is calculated before taking into consideration the specified future tax consequences (see section 3.3) for that previous year. ...

This additional allocation is based on what is reasonable in the circumstances, taking into consideration the investment in the partnership, including the debt obligations of the partnership, of each such member of the partnership. ... The allocation is based on what is reasonable in the circumstances, taking into consideration each non-specified member's investment in the partnership, including debts of the partnership. ...

Section 7.1 of Part III of Schedule V exempts “a supply of a service or membership the consideration for which is required to be paid by the recipient of a supply included in section 7 [of Part III of Schedule V] because the recipient receives the supply included in section 7” (for example, instruction in courses offered by a public college for which credit may be obtained toward a diploma or degree). 23. Examples of the supplies referred to in section 7.1 of Part III of Schedule V include supplies of student union memberships and counselling services where the consideration for these supplies must be paid by students because they receive a supply that is exempt under section 7 of Part III of Schedule V. 24. ...