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Current CRA website

International Transfer Pricing: Advance Pricing Arrangements (APAs)

However, if you do so, remember that should double taxation occur on the transactions you wanted covered under the APA, the competent authorities' position on the issues previously considered under the APA request may remain the same. 72. ...
Current CRA website

International Transfer Pricing: Advance Pricing Arrangements (APAs)

However, if you do so, remember that should double taxation occur on the transactions you wanted covered under the APA, the competent authorities' position on the issues previously considered under the APA request may remain the same. 72. ...
Current CRA website

Canada Revenue Agency’s Accessibility Plan 2023-2025

Barrier 22: Accessibility is currently not considered as part of the development and maintenance of fleet management tools and forms. ...
Current CRA website

Pension Adjustment Guide

This applies if bonuses or back pay are considered pensionable earnings according to the plan. ...
Current CRA website

to 2025–26

Modified procurement strategy: The CRA has adapted its overall procurement strategy to increase opportunities for Indigenous businesses in the short, medium, and long term as follows: directing specific commodities such as information technology end-user devices to Indigenous technology resellers reviewing incoming procurement requirements to determine strategies for increasing opportunities for Indigenous businesses, as applicable (such as those who may not be able to offer national coverage) including a conditional Indigenous clause in competitive solicitations that indicates that if two or more bids are received from Indigenous businesses, only they will be considered Outreach and activities: The CRA will build upon the success of the previous client outreach activities, including Contracting Awareness Month which was first promoted in 2022. ...
Current CRA website

to 2026–27

Modified procurement strategy: The CRA will continue to adapt its overall procurement strategy to increase opportunities for Indigenous businesses in the short, medium, and long-term by: continuing to direct specific commodities such as IT end-user devices to Indigenous technology resellers; continuing to review incoming procurement requirements to determine strategies for increasing opportunities for Indigenous businesses, as applicable (such as those who may not be able to offer national coverage); continuing to incorporate a conditional Indigenous clause into competitive solicitations that indicates that if two or more bids are received from Indigenous businesses, only they will be considered; reviewing the terms of reference and guidance material for the CRA’s senior management Procurement Review and Oversight Committee to strengthen the committee’s focus on social procurement considerations, including Indigenous procurement. ...
Current CRA website

Canada Revenue Agency’s Accessibility Plan 2023-2025

Barrier 22: Accessibility is currently not considered as part of the development and maintenance of fleet management tools and forms. ...
Current CRA website

Enforcement and Disclosures Programs Evaluation

However, the existing processes and the operational framework are affecting the program in achieving its mission of deterring, detecting and correcting tax evasion and non-compliance in the criminal economy in a sustainable, strategic and coordinated fashion. 5.2.1 Detection and Case Selection Detection is only one element of a multifaceted approach to enforcement that should not be considered in isolation; it must be examined within the context of referral and caseload selection and within the context of a deterrence strategy. ...
Current CRA website

Canada Revenue Agency 2023–24 Departmental Plan

Modified procurement strategy: The CRA has adapted its overall procurement strategy to increase opportunities for Indigenous businesses in the short, medium, and long term as follows: directing specific commodities such as information technology end-user devices to Indigenous technology resellers reviewing incoming procurement requirements to determine strategies for increasing opportunities for Indigenous businesses, as applicable (such as those who may not be able to offer national coverage) including a conditional Indigenous clause in competitive solicitations that indicates that if two or more bids are received from Indigenous businesses, only they will be considered Outreach and activities: The CRA will build upon the success of the previous client outreach activities, including Contracting Awareness Month which was first promoted in 2022. ...
Current CRA website

Canada Revenue Agency's 2024–25 Departmental plan

Modified procurement strategy: The CRA will continue to adapt its overall procurement strategy to increase opportunities for Indigenous businesses in the short, medium, and long-term by: continuing to direct specific commodities such as IT end-user devices to Indigenous technology resellers; continuing to review incoming procurement requirements to determine strategies for increasing opportunities for Indigenous businesses, as applicable (such as those who may not be able to offer national coverage); continuing to incorporate a conditional Indigenous clause into competitive solicitations that indicates that if two or more bids are received from Indigenous businesses, only they will be considered; reviewing the terms of reference and guidance material for the CRA’s senior management Procurement Review and Oversight Committee to strengthen the committee’s focus on social procurement considerations, including Indigenous procurement. ...

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