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RC4087 Canada Customs and Revenue Agency (CCRA) Return to RC4087 main document GOAL 1: PREPARE MANAGERS TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principles: leadership and integrated decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 1.1 demonstrate leadership and commitment to SD 1.1.1 recognize SD as a corporate value March 31, 2002 CCRA-wide corporate values CAB /-/- 1.1.2 finalize the SD policy March 31, 2002 CCRA-wide SD policy FAB/branches, regions /- 1.1.3 fully integrate SD into the business planning and reporting processes to support the horizontal nature of SD March 31, 2003 CCRA-wide Corporate Business Plan branch business plans annual performance report CAB/branches/- 1.1.4 link our commitment to SD with appropriate messages in the CCRA Leadership Program April 1, 2001 CCRA-wide enhanced Leadership Program HRB/-/- 1.2 increase practice of balanced decision-making related to programs, policies, and operations 1.2.1 develop and implement guidelines for integrating SD into new business plans and proposals to ensure that all aspects of SD are considered March 31, 2002 CCRA-wide guidelines FAB/branches, regions/- Legend: CAB Corporate Affairs Branch FAB Finance and Administration Branch HRB Human Resources Branch SD Issue: engage and support managers and employees Guiding Principle: informed decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 1.3 raise the level of SD awareness; increase SD skills and knowledge 1.3.1 develop/implement a SD learning strategy for management March 31, 2002 CCRA-wide learning strategy HRB/FAB/- 1.3.2 review ongoing learning programs to identify SD awareness/training opportunities March 31, 2003 CCRA-wide results of reviews increase in number of training programs that include SD awareness training HRB (Employee Services)/-/- 1.3.3 provide managers with guidance material to support environmental stewardship and compliance March 31, 2002 CCRA-wide guidance for managers FAB/branches, regions /- Legend: HRB Human Resources Branch FAB Finance and Administration Branch SD Issue: strengthen management systems Guiding Principle: results based approach Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 1.4 measure, monitor, and promote continuous improvement 1.4.1 integrate SD considerations into key corporate management tools March 31, 2002 CCRA-wide SD integrated into: balanced scorecard risk management policy quality service initiative CAB/-/- 1.4.2 perform periodic reviews of SD Strategy implementation and report findings to senior management in conjunction with regular audit program To be determined in conjunction with annual audit agenda CCRA-wide audits CAB/branches, regions/- 1.4.3 conduct a management review of the SD Strategy 2001-04 and update the SD Strategy for 2004-2007 December 31, 2003 CCRA-wide management review of SD Strategy 2001-04 SD Strategy update for 2004-07 CAB/FAB/- FAB/ branches, regions/stakeholders 1.4.4 close significant gaps in the management and control system for the SD Strategy, in particular, documenting procedures and implementing a process for non-conformance and corrective action March 31, 2002 CCRA-wide documentation audit FAB/branches, region/- Legend: CAB Corporate Affairs Branch FAB Finance and Administration Branch GOAL 2: ENABLE EMPLOYEES TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principle: leadership Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 2.1 demonstrate leadership and commitment to SD 2.1.1 create opportunities for employees to pledge commitment to SD Commencing April 1, 2001 CCRA-wide employee commitment FAB/ branches, regions/- Legend: FAB Finance and Administration Branch SD Issue: engage and support managers and employees Guiding Principle: informed decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 2.2 raise the level of SD awareness; increase SD skills and knowledge 2.2.1 create and maintain opportunity for employees to share SD success stories, initiatives, and comments Commencing April 1, 2001 CCRA-wide increase in number of opportunities for exchange of information FAB/CB/- 2.2.2 provide employees with guidance material to help support environmental stewardship initiatives March 31, 2002 CCRA-wide guidance material FAB/-/- 2.2.3 encourage participation in CCRA-endorsed SD initiatives, such as the annual commuter challenge Ongoing CCRA-wide increased level of participation FAB/branches, regions/other government departments Legend: CB Communication Branch FAB Finance and Administration Branch GOAL 3: GREEN OPERATIONS TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principles: leadership and integrated decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.1 demonstrate leadership and commitment to SD by continuing to develop and implement an environmental management system that conforms with the ISO 14001 model 3.1.1 finalize CCRA environmental policy November 30, 2001 CCRA-wide policy approval FAB/branches, regions/- 3.1.2 develop environmental management programs (EMPs) for all identified environmental aspects:- procurement- paper- solid waste management- land use management- energy- water quality and conservation- fleet- ozone depleting substances (ODS) March 31, 2002 CCRA-wide number of EMPs prepared FAB/branches, regions /- 3.1.3 fully implement all elements of a performance measurement framework for:- storage tanks- ODS management March 31, 2002 March 31, 2002 CCRA-owned facilities CCRA-owned facilities and CCRA-owned halon systems in leased facilities performance measurement framework and documentation FAB (RPSDD)/regions/ PWGSC or other service provider 3.2 increase practice of integrated decision-making related to programs, policies, and operations 3.2.1 develop and pilot the use of SD guidelines for integrating SD into the development of operational resource proposals to ensure all aspects of SD are considered March 31, 2003 FAB (RPSDD) and regions guidelines results of pilot FAB (RPSDD)/regions / Legend: FAB Finance and Administration Branch SD Issue: strengthen management systems Guiding Principle: results based approach Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.3 measure, monitor, and promote continuous improvement 3.3.1 develop/refine appropriate administrative systems to track performance on environmental and SD commitments March 31, 2003 CCRA-wide corporate administrative system and/or other administrative systems for tracking performance and commitments FAB/ITB/ Legend: FAB Finance and Administration Branch SD Issue: enhance partnerships Guiding Principle: cooperation Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.4 enhance or develop new partnerships to support shared SD objectives 3.4.1 continue participation in interdepartmental committees, working groups, and initiatives related to the environment and SD Ongoing Headquarters participation in interdepartmental committees, etc. ...

Some change requests are considered complex and will take longer to process. ...

It should be noted that late filed returns are not considered to fall within normal circumstances and is usually representative of tax filers who have not met their obligations under the ITA. ... The CRA will monitor the success of this new tool and determine if further enhancements, such as letters, should also be considered. ...

However, if these tasks constitute a household service or a personal care service, they will be considered a home care service when they are rendered to an individual who, due to age, infirmity or disability, requires assistance. ... If the service provider charges a separate amount for each of these tasks and is considered to be making more than one supply, the tasks that are not included in the definition of a home care service may be subject to GST/HST depending on the circumstances. ...

These measures meant that such donations were considered as having been made during the 2004 taxation year. ... In College Rabbinique de Montreal Oir Hachaim D'Tash, the decision to revoke was upheld by the Court, which stated: “Even though the appellant was not given an opportunity to respond to some of the grounds put forward by the Minister in his Notice of Intention to Revoke dated March 3, 2000, we are nonetheless satisfied that there were sufficient grounds to support the Minister's decision, in respect of which the appellant was given full opportunity to put its case forward, namely that it had provided official donation receipts for amounts that were not "gifts" within the meaning of subsection 118.1(1) of the Income Tax Act, that its resources were not all devoted to charitable purposes and activities, its failure to maintain proper records and books in accordance with subsection 230(2) of the Income Tax Act, that it made loans to non qualified donees and that it made loans which were not considered to be operating at arm's length.” ...

For the purposes of section 12 of Part III of Schedule V, such spaces are considered to be cafeterias. ... Cards issued by a university or public college to students for a qualifying meal plan are not considered to be gift cards, as set out in GST/HST Policy Statement P‑202, Gift Certificates. ...

The property taxes are considered part of the consideration for the rental of the property. ... Under certain conditions, the supply of a residential unit that is supplied on a rent-geared-to-income basis is considered to be a supply of a municipal service, and once the supplier has been designated as a municipality for the purposes of the municipal rebate, the organization is entitled to claim the rebate. ...

In such cases the property the credit union seizes or repossesses will be considered inventory for purposes of the GST/HST and not capital property. ... This position that seized or repossessed property is considered inventory is consistent with that taken by the Department with respect to the status of such property for income tax purposes. ...

SCC decision In its judgment, the SCC looked at the scheme and structure of the Act and considered the relevant jurisprudence. ... GST/HST forms GST20- Election for GST/HST Reporting Period GST20-1- Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST111- Financial Institution GST/HST Annual Information Return GST191- GST/HST New Housing Rebate Application for Owner-Built Houses RC79- Deposit Advice RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada RC4611- Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612- Application to Not be Considered a Selected Listed Financial Institution RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice273- GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice274- For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services Notice275- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST guide RC4210- GST/HST Credit Including related provincial credits and benefits For the period from July 2012 to June 2013 GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) B-103- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST memoranda 9-3- Allowances 9-4- Reimbursements Excise duty forms B60- Excise Duty Entry E110- Description of Premises to Accompany Application for Licence Excise duty notices EDN31- Amendment to the Importation of Intoxicating Liquors Act EDN32- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 Excise duty memoranda EDM10-1-7- Completing an Excise Duty Return- Spirits Licensee (revised) Softwood lumber products export charge notices SWLN5- Certification of Independent Remanufacturers (revised) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at GST/HST technical information, at Excise taxes and other levies technical information, and at Excise duties technical information. ...

Records kept outside Canada and accessed electronically from Canada are not considered to be records in Canada. ... In addition, other documents whether written or any other form, including supporting documents such as accountants' working papers that assist in the determination of obligations and entitlements are considered part of the books and records of the taxpayer and must be made available to the CRA. 21. ...