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Respect requires that we act with courtesy and consideration at all times. ... A second key consideration for the planning period is addressing the compliance implications of electronic commerce technology. ...

Tax payable of $3,000 or less You do not have to make instalment payments on your federal taxes if the total of your taxes payable under Parts I, VI, VI.1, and XIII.1, determined before taking into consideration specified future tax consequences and before the deduction of current-year refundable tax credits for either the current or previous year, is $3,000 or less [subsection 157(2.1)]. ... Reference IT–302, Losses of a Corporation – The Effect that Acquisitions of Control, Amalgamations, and Windings up have on Their Deductibility – After January 15, 1987 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)]. ...

Question: Has there been any consideration given to forming a User Group? ... Answer: These questions were submitted to the Income Tax Rulings Directorate for consideration. ...

However, it is important to balance timeliness with other considerations such as the quality of tax gap estimates. ... The household expenditure base is estimated by applying an interpretation of the legal taxability to net expenditures by households on goods and services taking into consideration whether commodities are fully taxable, zero-rated, or exempt. ...

In addition, the results presented in this report do not take into consideration CRA’s audit results and, therefore, represent the gross tax gap. ... The payment tax gap figures are not included in the following table and cannot be directly added to those estimates without special methodological considerations. ...

Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ... The indicator and methodology were revised by removing the consideration of service standards that were "mostly met", in order to be more transparent and consistent for public reporting. ...

Efficiency Staffing is planned and carried out taking into consideration time and cost, and it is linked to business requirements. ... The indicator and methodology were revised by removing the consideration of service standards that were "mostly met", in order to be more transparent and consistent for public reporting. ...

This is expected to deter serious non-compliance by communicating that tax evasion and fraud are criminal offences and offenders will be pursued and prosecuted. refine how it selects high-risk files by April 2016, taking into consideration regional, national, and international priorities. enhance its forensic and informatics capabilities by acquiring of tools and technological expertise needed for complex investigations by March 2017. increase co-operation with law enforcement agencies including, for example, an updated Memorandum of Understanding with the Royal Canadian Mounted Police. ... The Agency expects changes to the policy will strengthen security management, clarify roles and responsibilities, and include security considerations in delivering shared services, such as those provided by Shared Services Canada. ...

Given these considerations, the CRA has focused on publishing estimates for specific components of the federal tax gap as well as detailed information on the methodological approaches used to estimate it. ... This report examined key considerations related to tax gap estimation and outlined different approaches taken by tax administrations in other countries. ...

Algorithms take into consideration a variety of data elements, including filing information, rebate applicability, claim by claim comparisons, existing relationships, and accounting methodologies, among others. ... The nature of a business, its reputation or its financial health were not factors that were considered for eligibility, as the legislative framework did not allow for these considerations. ...