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The first report examined key considerations for tax administrations undertaking tax gap estimation, outlined the approaches used by tax administrations in other countries, and discussed the advantages and limitations of tax gap estimation. ... Related considerations are discussed in the section below. It is important to highlight that the tax loss estimates related to UE activity are sensitive to the estimation methods used for each UE activity and the assumptions for how income earned through these activities is allocated between individuals, corporations and the self-employed. ...

This will ensure that fairness is a central consideration in CRA decision-making and in delivering tax and benefits programs. ... These sessions sought to enhance the procurement staff’s understanding of the unique challenges and opportunities faces by Indigenous businesses and enabling more informed, culturally sensitive, and supportive procurement decisions. 100% of procurement staff (including procurement policy and oversight staff) have completed the mandatory course Indigenous Considerations in Procurement (COR409) from the Canada School of Public Service. ...

They undertake much of the detailed review of items brought before the Board for its consideration. ... Board of Management attendance record for 2018–19 Board members Board of Management (12 meetings) Footnote 44 Audit committee (4 meetings) Governance committee (4 meetings) Human resources committee (8 meetings) Resources committee (3 meetings) Blockchain advisory subcommittee (2 meetings) Footnote 45 Call centre advisory subcommittee (2 meetings) Footnote 46 Service transformation subcommittee (2 meetings) Footnote 47 Board members attendance throughout the fiscal year, taking into consideration departures and appointments. ...

Article 32 – Contracting Out 32.01 The Employer will continue past practice in giving all reasonable consideration to continued employment in the public service of employees who would otherwise become redundant because work is contracted out. ... There is no provision in alternation for a "domino" effect (a series of exchanges between more than two positions) or for "future considerations.", ... Following the pilot, the Employer will complete an assessment taking into consideration but not limited to, consultation with the Institute, employee feedback, impacts on IT infrastructure capacity/scalability, productivity, service delivery and service quality. ...

A successor employer who has acquired all or part of a business, and who has immediately succeeded the former (predecessor) employer as the new employer of an employee, may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ... You cannot take into consideration any deductions taken by the previous employer. ... Bonuses, retroactive pay increases, or irregular amounts If you paid bonuses, retroactive pay increases or any other additional or unusual amounts to your employees, you have to deduct the following amounts: CPP contributions (without taking into consideration the annual basic exemption amount if the payment is made separately from their regular pay); EI premiums; and income tax. ...

A successor employer who has acquired all or part of a business, and who has immediately succeeded the former (predecessor) employer as the new employer of an employee, may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ... You cannot take into consideration any deductions taken by the previous employer. ... Bonuses, retroactive pay increases, or irregular amounts If you paid bonuses, retroactive pay increases or any other additional or unusual amounts to your employees, you have to deduct the following amounts: CPP contributions (without taking into consideration the annual basic exemption amount if the payment is made separately from their regular pay); EI premiums; and income tax. ...

A successor employer who has acquired all or part of a business, and who has immediately succeeded the former (predecessor) employer as the new employer of an employee, may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ... You cannot take into consideration any deductions taken by the previous employer. ... Bonuses, retroactive pay increases, or irregular amounts If you paid bonuses, retroactive pay increases or any other additional or unusual amounts to your employees, you have to deduct the following amounts: CPP contributions (without taking into consideration the annual basic exemption amount if the payment is made separately from their regular pay); EI premiums; and income tax. ...

Retention and Disposal Standards: Information relating to the administration of competent authority cases / considerations is retained for seven years after it was received or the case is closed and then destroyed. ... Record Disposition Authority: 2017/012 Related Class of Record Number: CRA LPRAB 117 TBS Registration Number: 20090532 Personal Information Bank Number: CRA PPU 226 Remissions Description: This bank describes personal information related to requests for remission consideration. ... Only then will the submission be sent to the Privy Council Office to be brought before the Treasury Board (Governor in Council) for consideration. ...

Advantage – This is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The debt will be a capital loss if you acquired it in either of the following situations: to earn income from a business or property as consideration or payment for the sale of capital property in an arm's length transaction In most cases, the capital loss is equal to the adjusted cost base of the debt. ... You may also have such a loss if you are deemed to have disposed of, for nil proceeds of disposition, a debt or share of a small business corporation under any of the following circumstances: A small business corporation owes you a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year At the end of the year, you own a share (other than a share you received as consideration from the sale of personal-use property) of a small business corporation that: has gone bankrupt in the year is insolvent and a winding-up order has been made in the year under the Winding-up Act is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business. ...

A successor employer who has acquired all or part of a business, and who has immediately succeeded the former (predecessor) employer as the new employer of an employee, may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ... You cannot take into consideration any deductions taken by the previous employer. ... Bonuses, retroactive pay increases, or irregular amounts If you paid bonuses, retroactive pay increases or any other additional or unusual amounts to your employees, you have to deduct all of the following amounts: CPP contributions (without taking into consideration the annual basic exemption amount if the payment is made separately from their regular pay) EI premiums income tax Note Certain retroactive payments related to previous years that are paid in the current year, are eligible for a special tax calculation when the employee files their income tax and benefit return. ...