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Assessment Criteria The effectiveness of the Agency is supported by the alignment of plans, priorities, and Board objectives The Agency has implemented its cost containment plan and managed the impacts Processes and options have been identified for the deficit reduction action plan Business transformation is being managed to ensure continuity Evidence of innovation Information Considered by the Board The CRA's governance regime ensures that accountabilities are appropriately aligned with plans, priorities, and Board objectives. ...

Assessment Criteria The effectiveness of the Agency is supported by the alignment of plans, priorities, and Board objectives The Agency has implemented its cost containment plan and managed the impacts Processes and options have been identified for the deficit reduction action plan Business transformation is being managed to ensure continuity Evidence of innovation Information Considered by the Board The CRA's governance regime ensures that accountabilities are appropriately aligned with plans, priorities, and Board objectives. ...

Supplies of IPP that may not be used in Canada are considered to be made outside Canada and are therefore not subject to the GST/HST. ... When a supply is considered to be made As explained above, for supplies of IPP to qualify for zero-rating under the proposed provision, suppliers must verify the registration, residency and physical location of their customers at the time the supply is made. ...

Supplies of IPP that may not be used in Canada are considered to be made outside Canada and are therefore not subject to the GST/HST. ... When a supply is considered to be made As explained above, for supplies of IPP to qualify for zero-rating under the proposed provision, suppliers must verify the registration, residency and physical location of their customers at the time the supply is made. ...

The addition, by itself, would not be considered to result in a newly built house. ... For a modular home, this option is only available if the modular home is considered to be a mobile home. ... Livable areas do not include garages or crawl spaces, which are not considered when meeting the 90% test. ...

This amount can be considered as a reasonable approximation of the cost amount of the property for the purpose of Form T1135. ... Since 75% of the property is rented out for profit, it is not considered to be personal-use property. ... Each request is considered on its own merit and circumstances. See Form RC4288, Request for Taxpayer Relief for more information. ...

Line 293 – Do you want to be considered as a quarterly instalment remitter, if you are eligible? ... You are considered to have reacquired the debt immediately afterwards at a cost of nil. ... Depreciable property is considered acquired when it becomes available for use. ...

Supplies of IPP that may not be used in Canada are considered to be made outside Canada and are therefore not subject to the GST/HST. ... When a supply is considered to be made As explained above, for supplies of IPP to qualify for zero-rating under the proposed provision, suppliers must verify the registration, residency and physical location of their customers at the time the supply is made. ...

If the annuity contract is materially different from the RPP If an individual acquires ownership of an annuity contract under an RPP that is not in accordance with subsection 147.4(1) of the Act, the individual is considered to have received a payment from the RPP and is required to include the value of the contract in income under paragraph 56(1)(a) of the Act. Differences that are considered immaterial Given the potential adverse tax consequences of differences in annuity purchases, it is important to understand what adjustments the CRA considers to be immaterial when compared to the plan as registered. ...

If the annuity contract is materially different from the RPP If an individual acquires ownership of an annuity contract under an RPP that is not in accordance with subsection 147.4(1) of the Act, the individual is considered to have received a payment from the RPP and is required to include the value of the contract in income under paragraph 56(1)(a) of the Act. Differences that are considered immaterial Given the potential adverse tax consequences of differences in annuity purchases, it is important to understand what adjustments the CRA considers to be immaterial when compared to the plan as registered. ...