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Careful consideration should be given before divulging to the taxpayer who was consulted on a particular file because this may cause the taxpayer to reconsider their strategic position. ...

To remit the tax, use Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Changes. ...

Where an Indian band or band-empowered entity registers an employee or other official to attend an off-reserve conference for band management activities, the conference fee (that is, the consideration paid for the right to attend the conference) will be relieved of tax provided a certificate is given to the conference organizer (refer to the section of this bulletin entitled “Documentary evidence to be retained by vendors”). ...

Going forward, additional considerations will be explored to strengthen linkages to the TBR in the Agency’s transformation landscape and corporate documents, where applicable (as per the CRA’s update for recommendation #1). ...

Table 7: Change in Authorities – Forecast and Planned Spending Change in Authorities – Forecast and Planned Spending (dollars) 2024–25 forecast spending 2025–26 planned spending 2026–27 planned spending 2027–28 planned spending Main Estimates 17,579,455,563 10,375,216,596 5,923,373,056 5,872,811,412 Supplementary Estimates Contact centres (Budget 2024) 221,651,836 – – – Adjusted cost of the administration of the GST by the Province of Quebec 44,900,000 – – – Continue addressing tax non-compliance in real estate transactions (Budget 2024) 13,242,671 – – – Vaping excise duty framework (Budget 2024) 7,763,076 – – – Government advertising programs 4,500,000 – – – Transfers with other government departments 2,019,570 – – – Adjustment to statutory forecasts for transfer payments Distribution of fuel charges – Canada Carbon Rebate for Small Businesses 2,569,000,000 – – – Distribution of fuel charges – Canada Carbon Rebate for individuals 307,000,000 – – – Distribution of fuel charges – to provinces and territories (2,000,000) – – – Other Adjustments Adjustment to respendable non-tax revenues 12,103,831 – – – Administration costs recoverable from the Canada Pension Plan and Employment Insurance accounts 631,849 – – – Planned Base Spending 20,760,268,396 10,375,216,596 5,923,373,056 5,872,811,412 Items not yet included in outer years’ planned spending Carry-forward from 2023–24 562,541,970 – – – Funding for the reimbursement of salary advances and overpayments incurred by the CRA in 2023-24 as a result of issues with the government pay system 5,834,045 – – – Funding for severance payments, parental benefits, and vacation credits 82,300,000 – – – Total Planned Spending 21,410,944,411 10,375,216,596 5,923,373,056 5,872,811,412 Gender-based Analysis Plus (GBA Plus) Section 1: Institutional GBA Plus governance and capacity Governance Undertaking GBA Plus analysis ensures that equity remains a fundamental consideration in CRA decision-making and in the delivery of high-quality tax and benefit programs and services to Canadians. ...

Consequences of misconduct and wrongdoing Discipline is rendered relative to the seriousness of the misconduct(s), taking into consideration the individual circumstances of the case, including any mitigating or aggravating factors. ...

Considerations for determining if a debt is uncollectible include the following: There is no reasonable prospect of recovery. ...

Under the above conditions, if you transfer property to: a spouse or a person who has since become your spouse a person under 18 years of age a person with whom you were not dealing at arm's length the person to whom you transferred the property becomes liable for the lesser between: the amount you owe, and the value of the property, minus any consideration you gave for the property. ...

In this regard, particular consideration should be given to the following factors: the nature of the duties to be performed by the employee (certain types of work are, by their nature, short term engagements, such as repair work or trades which are involved only during a certain phase of a project); the overall time estimated for a project, or a particular phase of a project, on which the employee is engaged to perform duties; and the agreed period of time for which the employee was engaged according to the employment contract or other terms of the engagement. ...

Rather, the reimbursements would be consideration for a supply. Second condition: for consumption or use in relation to activities of the employer, partnership, charity or public institution ss 175(1) 19. ...