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In reviewing the governance structure in place for ERM, the audit team found that key factors around independence and objectivity were considered prior to the merger of the internal audit and risk functions. ... The culmination of the CRP process in 2012-2013 resulted in the identification of 30 enterprise risks which were prioritized based on categorizing risk responses into three categories: maintain controls, mitigate – current plan or mitigate – new or enhanced plan. 20 of the 30 enterprise risks were considered priorities and required mitigation. ... Many ERM practices have since been formalized and ERM at the Agency has evolved to what can be considered a “mature” state: where the Agency is refining their ERM practices and processes, rather than developing them. ...

The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision making. ... (iv) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...

Based on these criteria, access to information requests that require large page volumes (more than 100 pages) to be processed and those that involve sensitive subject matter to be analyzed, such as, multinational audits, litigation, and secret or highly sensitive Government of Canada documents, are considered more complex to process. ... Moreover, many requests involving 100 pages or less were also considered complex because of the subject matter and sensitivity of the file. ... The issue of optimal complaint management will be considered in this business case. ...

Based on these criteria, privacy requests that require large page volumes (more than 100 pages) to be processed and those that involve sensitive subject matter to be analyzed are considered more complex to process. ... Moreover, many requests involving 100 pages or less were also considered complex because of the subject matter and sensitivity of the file. ... The issue of optimal complaint management will be considered in this business case. ...

Different charitable purposes have different requirements about what is considered to be the public, or a sufficient section of the public, and how eligible beneficiaries may be defined. 15 Sometimes, restricting eligible beneficiaries is justified, or even required, based on the nature of the purpose. ... Generally, a private benefit is a benefit or advantage (charitable or non-charitable) provided to a person, entity or organization that is not a charitable beneficiary, or a benefit provided to a charitable beneficiary that goes beyond what is considered to be charitable. ... As a result of the Supreme Court of Canada decision in Vancouver Society, purposes that advance the public’s appreciation of the arts will generally be considered by the CRA under the fourth category, certain other purposes beneficial to the community in a way the law regards as charitable. ...

This is generally considered to be an amendment to the specimen fund. ... It also provides information on reporting and deducting amounts paid, or considered to be paid, from a RRIF. ... If the fund is revised or amended, or a new fund is substituted for it, after registration, with the result that the fund fails to comply with the requirements of section 146.3, the RRIF will no longer be considered to be a RRIF. ...

They are considered acceptable if: the LRBs comply with the 9(g) maximum; or the LRBs were not subject to the 9(g) maximum. ... Bridging benefits are considered to be retirement benefits. The amendment to subsection 8504(2) replaces the expression "retirement benefits" with the expression "lifetime retirement benefits". ... Full-time is whatever is considered normal full-time employment with the particular employer. ...

In order for a disclosure of unremitted tax to be considered valid under this program, the disclosure must meet the following 4 conditions: it must be voluntary it must be complete it must involve a penalty, and it must include information that is over one year past due, or if less than one year past due, not initiated simply to avoid late filing or instalment penalties As with all disclosures of unpaid income tax, a disclosure of unremitted GST/HST is valid, only if all these four conditions have been met. ... The debt established by the FAA in respect of the charge is considered to be extinguished once the charge and applicable interest are paid under the ETA. ... The net GST/HST owing on both these returns is considered remitted, according to subsection 334(1), on the date Corporation A’s return with its net GST/HST refund was mailed, August 15. ...

Charities and public institutions are also considered small suppliers if they meet the gross revenue test of $250,000 or less. If the threshold amount is exceeded in one calendar quarter, the person is considered a registrant and must collect GST/HST on the supply that exceeded the threshold amount. ... Please note that persons who are carrying on a taxi business and non-resident suppliers of taxable supplies of admissions to places of amusement, seminars, activities or events are required to be registered regardless of whether they are considered small suppliers. ...

Exports of intangible personal property (IPP) Supplies of IPP that may not be used in Canada are considered to be made outside Canada and are therefore not subject to GST/HST. ... For GST/HST purposes, supplies of the following items are considered to fall under this zero-rating provision of the Act: Cardiac pacemakers Cardioverter defibrillators Synthetic cardiac valves Stents (cardiovascular, esophageal, tracheobronchial, biliary, colonic, ureteral) Detachable coils Peripheral vascular grafts and abdominal/thoracic grafts (i.e., flexible tubes in the shape of a vein or artery used to replace a damaged vein, vessel, or artery). ... Ordinarily, the supply of one or more individual assets will not be considered a supply of a business. ...