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While the follow-up process relies mostly on the self-assessment approach, the CAEB Business Plan also incorporates follow-up audits, which consist of re-audits of issues considered to be of high risk. ...

Since conducting internal audits is a requirement of the MOU, keeping a complete centralized list of information received, its use and its distribution provides an audit trail and would be considered a best practice. ...

Of the 14 indicators considered, none required attention, two presented an opportunity for improvement, and twelve were found to be “strong” or “acceptable”. ...

When a business falsifies records and claims unwarranted refunds or rebates in order to intentionally avoid complying with Canada’s tax laws, it may be considered criminal tax evasion. ...

For the purposes of filing Form T5013, Statement of Partnership Income and Form T5013SUM, Summary of Partnership Income, a nominee or an agent has to hold an interest in the partnership for another person in order to be considered as a nominee or an agent. ...

The only sharing of information occurs when scores generated by the Data Mining models are fed into the Agency’s automated Source Systems, to be considered in conjunction with other information during automated processes. ...

A child is considered to be cared for by an agency (Federal or provincial department, agency or institution approved by a province or territory to have custody or care of the children) if, at the end of the month, the child is dependent on it for his or her care, maintenance, education, training, and advancement to a greater extent than any other agency or individual. ...

Level of risk to privacy: 3 Details: CRA investigator case files are considered Protected B and stored on CRA servers. ...

ITB is the only Branch able to load data onto the appliance for general consumption H) Risk impact to the individual or employee Details: The sensitivity of information utilized through the R&D environment is considered high (Protected B). ...

Under the Canada Pension Plan and the Employment Insurance Act, the CRA is responsible for determining: whether or not an individual's employment is pensionable under the Canada Pension Plan and/or insurable under the Employment Insurance Act; the amount of pensionable and/or insurable earnings; whether or not Canada Pension Plan (CPP) contributions and employment insurance (EI) premiums are payable; how many hours an insured person has in insurable employment; how long an employment lasts, including the dates on which the employment began and ended; the amount of CPP contributions and/or EI premiums payable; who is the employer; whether or not employers are considered to be associated for the purposes of the Employment Insurance Act; and the refund amount. ...