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Therefore, an alternative approach (econometric model) was also used to confirm that the federal cigarette duty gap estimate was reasonable. 3.2 Econometric Model The second method is based on the approach developed by the CD Howe (2017) and uses publicly available data from Statistics Canada and Health Canada to estimate legal sales (considered as a proxy to total demand for cigarettes) that should have occurred if the level of contraband cigarettes was very low. ... Licensees must reapply not less than 30 days from the date of expiry in order to be considered for renewal. ...

A second theme will include adjusting mindsets and modernizing practices so that information and data implications are considered from the outset of programs and projects. ... Operating context As the CRA pursues the strategic objectives and advances the priorities set out in this plan, a number of external and internal factors must be considered that are likely to have an impact on the achievement of its plans during 2022-23 and beyond. ...

A second theme will include adjusting mindsets and modernizing practices so that information and data implications are considered from the outset of programs and projects. ... Operating context As the CRA pursues the strategic objectives and advances the priorities set out in this plan, a number of external and internal factors must be considered that are likely to have an impact on the achievement of its plans during 2022–23 and beyond. ...

The most egregious cases of wilful non-compliance are referred to the Public Prosecution Service of Canada to be considered for criminal prosecution. ... The previous methodology considered fewer aspects of service. The new methodology will use an enhanced index that considers different aspects of service experience and service performance. ...

Tax year of a person, for GST/HST purposes, means: where the person is a taxpayer, within the meaning of that term in the ITA (other than an unincorporated person exempt because of subsection 149(1) of the ITA from tax under Part I of the ITA on all or part of the person's taxable income), the taxation year of the person for the purposes of the ITA where the person is a partnership described in subparagraph 249.1(1)(b)(ii) of the ITA, the fiscal period of the person's business determined under subsection 249.1(1) of ITA in any other case, the period that would be the taxation year of the person for the purposes of the ITA if the person were a corporation other than a professional corporation (within the meaning assigned by subsection 248(1) of the ITA) Tax year of a person, for QST purposes, means: where the person is a taxpayer within the meaning of the Quebec Taxation Act, other than an unincorporated person exempt in accordance with Book VIII of the Quebec Taxation Act from tax under Part I of that Act, the taxation year of the person for the purposes of the Quebec Taxation Act where the person is a partnership described in subparagraph (ii) of subparagraph (b) of the second paragraph of section 7 of the Quebec Taxation Act, the fiscal period of the person's business, determined under section 7 of the Quebec Taxation Act in any other case, the period that would be the taxation year of the person for the purposes of the Quebec Taxation Act if the person were a corporation other than a professional corporation within the meaning of section 1 of the Quebec Taxation Act Selected listed financial institution You are generally considered to be an SLFI for GST/HST purposes under subsection 225.2(1) of the ETA throughout a reporting period in a fiscal year that ends in your tax year if you are a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) of the ETA at any time in your tax year and you meet one of the following conditions: You have, at any time in your tax year, a permanent establishment in a participating province and you have, at any time in your tax year, a permanent establishment in any other province You are a qualifying partnership during the tax year You would generally be considered to be an SLFI for QST purposes under section 433.15.1 of the ARQST if you are a financial institution described in any of paragraphs 1 to 10 of the definition of "listed financial institution" in section 1 of the ARQST (which parallel subparagraphs 149(1)(a)(i) to (x) of the ETA) at any time in the tax year and you meet one of the following conditions: You have, at any time in your tax year, a permanent establishment in Quebec and you have, at any time in your tax year, a permanent establishment in another province You are a qualifying partnership during the tax year A corporation that is a listed financial institution only because it has an election in effect under section 150 of the ETA or 297.0.2.1 of the ARQST to have certain taxable supplies deemed to be financial services cannot be an SLFI. ...

The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ... Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. ...

An eligible dwelling is a housing unit (or a share of the capital stock of a co-operative housing corporation that was acquired for the sole purpose of acquiring the right to inhabit the housing unit owned by the corporation) located in Canada and meets at least one of the following conditions: Note Generally, the land on which the housing unit stands, up to ½ hectare (1.24 acres), will be considered part of the eligible dwelling. it is owned (either jointly or otherwise) by the qualifying individual and it is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the qualifying individual, or it is owned (either jointly or otherwise) by the eligible individual and is ordinarily inhabited (or is expected to be ordinarily inhabited) in the year by the eligible individual and the qualifying individual, and the qualifying individual does not throughout the year own (either jointly or otherwise) and ordinarily inhabit another housing unit in Canada. ... The following are considered qualifying homes: single-family houses; semi-detached houses; townhouses; mobile homes; condominium units; and apartments in duplexes, triplexes, fourplexes, or apartment buildings. ...

While ECA Program officials considered audits to be the principal mechanism used to educate employers, their efficacy is limited largely to those who are audited, PROTECTED CRA audits were cited by 6% of the consultation respondents as providing a source of information or explanation on their payroll related enquiries, and only a small group from those noted concerns with it as a source of information. ... According to BECC agents interviewed, the more abstract enquiries that relate to taxable benefit obligations are considered more complex and referred to Level 2 agents whose job it is to interpret beyond what is directly stated in the guides. ...

About 16% of all Canadian households are considered to be precariously housed because they spend more than 30% of their income on shelter. ... While achieving a complete insider perspective is considered impossible, ethnographers nonetheless try to get as close as possible to a firsthand understanding of participants' lives. ...

Some of the issues it considered related to: approaches to major privacy breaches tracking how privacy is managed across the agency the Privacy and Access to Information Training and Awareness Strategy the Protection of Personal Information Vulnerability Review In January 2022, the Agency Privacy Council and the AC Security Steering Committee merged to form the Agency Security and Privacy Executive Council. ... Other requests were considered complex because of the nature and sensitivity of the subject matter. ...