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Old website (cra-arc.gc.ca)
Canada Revenue Agency Departmental Performance Report 2014-15
Strategic Environmental Assessment During the 2014-15 reporting cycle, the CRA considered the environmental effects of initiatives subject to the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals as part of its decision-making processes. ...
Old website (cra-arc.gc.ca)
Obtaining a Registration
The CCRA has the authority to specify the activities that may be carried out under a registration and the premises where these activities may be carried out, as well as to impose any conditions on these activities that are considered appropriate in the circumstances. ...
Old website (cra-arc.gc.ca)
Payments (GST 300-6-2)
GST memoranda 300-6-2 TAX ON SUPPLIES TIME OF LIABILITY Ottawa, March 20, 1991 PAYMENTS This memorandum in the " TIME OF LIABILITY " sub-series explains when a payment is considered to be made for purposes of timing of liability for the Goods and Services Tax (GST). ...
Old website (cra-arc.gc.ca)
The Effect of Making a Joint Venture Election on a Participant's Eligibility to Register and Claim Input Tax Credits
As a result, the co-venturer is still considered to have made these supplies. ...
Old website (cra-arc.gc.ca)
Collection of GST, by a Supplier, Where the Invoice is Silent on the Tax Payable
As the vendor is considered to have met the disclosure requirements and has accounted for the GST payable on the sunglasses, the vendor may initiate legal action against the recipient for the recovery of the unpaid tax. ...
Old website (cra-arc.gc.ca)
Where to keep your records, for how long and how to request the permission to destroy them early
Note Records kept outside of Canada and accessed electronically from Canada are not considered to be records kept in Canada. ...
Old website (cra-arc.gc.ca)
Summary of the Corporate Business Plan 2012-2013 to 2014-2015
Given the broad implications of our current renewal of our IT infrastructure and the potential resource constraint, additional programs will only be considered where feasible, until our renewal project is fully implemented in 2016-2017. ...
Old website (cra-arc.gc.ca)
CRA Web Site Information Architecture Research - Usability Testing Phase 2
On the other hand, some labels were described as unclear because they were considered vague, abstract, or indefinite. ...
Old website (cra-arc.gc.ca)
Canadian Views/Attitudes Towards the Sharing of Tax Information - Qualitative Phase
This information is considered private and to be handled with much care for fear of identity theft or misuse. ...
Old website (cra-arc.gc.ca)
My Account User Interface Redesign Study Usability Testing
The proposed redesign of the Welcome Page was preferred by most to the current design and considered more effective, by almost everyone, in terms of organizing information in future given the need to add more content/service offerings to the My Account service. ...