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Current CRA website

Goods and Services Tax Treatment of Grant and Subsidies

If no, the payment is not consideration for a supply since there is no activity involved that can be considered to be a supply. ... In the case of a status change dated prior to November 1, 1992, the supplies will be considered to be taxable until the date of change. ...
Current CRA website

Goods and Services Tax Treatment of Grant and Subsidies

If no, the payment is not consideration for a supply since there is no activity involved that can be considered to be a supply. ... In the case of a status change dated prior to November 1, 1992, the supplies will be considered to be taxable until the date of change. ...
Current CRA website

Purpose-built Rental Housing Rebate

When is the construction of a residential complex considered to begin? Generally, the construction of a residential complex is considered to begin at the time that excavation work relating to the residential complex begins. 2. ...
Current CRA website

GST/HST Redesign Project

The development of branch level project management expertise will be considered in the context of as part of the A&CS Branch Strategy in the Spring/Summer 2006 A plan has been developed to address information that cannot be corrected prior to implementation, i.e. try to correct the filing period problem automatically and to lock the account and correct the corrupted data problem later. ... The role of a business centre of project management expertise will be considered in this context. ...
Current CRA website

Quality Assessment of Canada Revenue Agency Internal Audit

Other areas will be considered for the same type of five-year plan. Recommendation CAEB should continue to seek ways to improve the timeliness of internal audits and internal audit reporting. ... Further opportunities to apply this approach will be considered for the 2012-2013 fiscal year. ...
Current CRA website

E-Procurement Activities Audit

Findings, recommendations and action plans 1.0 Management of E-Procurement and Acquisition Card Activities In order to assess the management of the E-Procurement Initiative and acquisition card activities by the AD, four areas were considered. ... For example, users purchasing office furniture may not know where to source vendors, if any health and safety guidelines need to be considered, or what general ledger coding to use. ... This policy defines critical errors as an error serious enough to require that a correction be made, while a non-critical error is considered not material and poses minimum risk. ...
Current CRA website

Agreement between the Canada Revenue Agency and the Professional Institute of the Public Service of Canada

When the two (2) positions are not the same group and level, alternation can still occur when the positions can be considered equivalent. ... Time spent by the members of the committee shall be considered time worked. ... Should the pilot be considered to be successful, field workers will then have access to the Flex System as part of the overarching implementation plan. ...
Current CRA website

Charities Partnership & Outreach Program Summative Evaluation Report

It was also unclear as to whether interviewees had a good understanding as to what would be considered innovative in terms of "training and education". ... As it is unclear what was expected from a planning perspective, it is difficult to assess whether the number of applicants, and contribution recipients should be considered a success. ... An organization's purposes must fall within one or more of these categories to be considered for registration as a charity. ...
Current CRA website

RRSPs and Other Registered Plans for Retirement

Related persons – are not considered to deal with each other at arm’s length. ... The amount you transfer is considered a contribution to the RRSP. For more information, contact your RRSP issuer. ... If you do not tick the box, you will be considered to be the student for LLP purposes. ...
Current CRA website

Performance by target

Develop and implement guidelines for integrating SD into new business plans and proposals to ensure that all aspects of SD are considered Completed: FAB- RPSDD Our SD Division developed an SD checklist that was included in the Planning Guide for the Preparation of Business Lines Plans in July 2001. ... This session will be considered for other CCRA employees. To assess and monitor the success of our SD awareness initiatives, we began internal consultations to develop an SD awareness survey for CCRA employees. ... Those facilities not scheduled for major investment under the LTFIP will be considered for energy and water conservation improvements under the FBI. ...

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