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Similarly, court decisions subsequent to the date of the IT should be considered when determining the relevancy of the comments in the IT. ...

We also increased to 47% [Footnote 2], the percentage of our fleet vehicles that are considered green. ...

This confirmed that the third strategy should be considered an update, and we should continue to focus on employee awareness and integrating sustainable development into our operations and programs. ...

Discretionary referrals: Situations where a referral may be necessary include, but are not limited to: Where the net tax was estimated due to insufficient books and records; Where input tax credits were disallowed as the accounting records/documentation were not provided; Where the new information available for review is substantial; Where an on-site visit is warranted; Where the objection relates to an initial assessment concerning issues of prior years’ returns currently being considered by the Audit Division. ...

The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...

The amount removed is generally considered to be a tax-included amount. 6. ...

Sample rulings are not considered appropriate. When a form other than the prescribed form is used, the information provided by the joint venture participants should be compared to the items enumerated in the policy. ...

Some of the factors to be considered would include: (a) where different profit margins exist for different products, adjustments should be made to minimize the distorting effect of these differences; (b) any revenue that reflects inputs used in a prior period should be backed out of the formula, e.g. recovery of a bad debt from a prior period; (c) any amount received or receivable for the supply of capital goods should be excluded from the formula; (d) the value of the sale of the business as a going concern should be excluded from the formula. ...

Charities, as defined in subsection 123(1), are not included within the definition of a specified person, however municipalities, hospital authorities, school authorities, public colleges and universities may be considered to be specified persons. ...

We recognize the importance of client input and are taking steps to ensure taxpayer and benefit recipient perspectives are considered as service standards evolve. ...