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These included the need to recognize SD as a value that is considered in all aspects of business planning and the reporting processes, and the provision of sufficient resources for critical aspects of SD such as training and awareness programs, development of the performance management system, and co-ordination of SD throughout the CCRA. ...

You were present in Canada You were at least 15 years old You had a valid Social Insurance Number (SIN) You earned at least $5,000 in 2019, 2020, 2021, or in the 12 months before the date you applied from any of the following sources: employment income (total or gross pay) net self-employment income (after deducting expenses) maternity and parental benefits from EI or similar QPIP benefits What counted towards the $5,000 Counts as income: All employment or self-employment income, including: tips non-eligible dividends honoraria (nominal amounts paid to volunteers) royalties (payments to artists) Does not count as income: disability benefits student loans, bursaries or scholarships social assistance or family support payments Canada Pension Plan (CPP), Québec Pension Plan (QPP), or other pension income Old Age Security (OAS) payments amounts from these COVID-19 benefits: Canada Emergency Response Benefit (CERB) Canada Emergency Student Benefit (CESB) Canada Recovery Benefit (CRB) Canada Recovery Caregiving Benefit (CRCB) Canada Recovery Sickness Benefit (CRSB) Canada Worker Lockdown Benefit (CWLB) You were the only person in your household who applied for the benefit for the week What is considered a household for this benefit A group of people who lives together as a family unit at the same address You were not receiving paid leave from your employer for the same period You were not self-isolating or in quarantine due to international travel Exceptions This did not apply to you if you were isolating because: you travelled for medical treatment certified by a medical practitioner you accompanied a person who was not able to travel without help from an attendant to get medical treatment certified by a medical practitioner you were an essential worker who travelled for reasons normally exempt from quarantine (such as health care workers or truck drivers who needed to cross the border for work) but were required to quarantine upon return to Canada If you did not meet the above criteria, you were not eligible for the CRCB. ...

GBA+ is also used within several CRA decision‑making and reporting processes to ensure that inclusivity is considered and integrated. ...

The CRA is also part of an OECD task force to develop a Framework on trustworthy AI (PDF) and is considered a leader in this field. ...

Books and records Reason to educate- minor errors: Non-material and/or unintentional errors and/or omissions in the books and records Not having a travel log to support minor expenses Not maintaining a copy of current governing documents Examples of high-risk non-compliance: Having no books and records available Refusing to provide books and records Committing culpable conduct (falsified books and records) Official donation receipts Reason to educate- missing minor elements: A statement that it is an "official receipt for income tax purposes" The place or locality where the receipt was issued The name Canada Revenue Agency and the website address (canada.ca/charities-giving) Examples of serious non-compliance: Issuing falsified/fraudulent/inflated receipts Issuing receipts for services Lending registration number to other organizations T3010 information return Reason to educate- unintentional minor errors: Allocating fundraising expenses to the wrong reporting line Incorrectly reporting line 5010 “Total expenditures on management and administration” Examples of intentional/serious errors: Significant inaccuracies, beyond what is reasonably considered minor* Willfully omitting information from the T3010 and/or financial statements Failing to file a return as and when required (which results in a revocation for failure to file) *Opportunities for the Disabled Foundation v MNR, 2016 FCA 94 at paras 50-51. ...

More specifically, the CRA: ensured privacy implications were considered as part of privacy assessment processes, and as a result, three privacy assessments were completed during the fiscal year responded to 4,023 Privacy Act requests while ensuring that information was protected in accordance with legislation developed privacy breach procedures and worked with key CRA stakeholders to effectively manage breaches as soon as they occurred reported five material breaches to the Treasury Board Secretariat and the Office of the Privacy Commissioner adopted the principles of privacy by design. ...

In order for an election to be considered valid, it must be submitted by the due date established in the Act. ...

To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2. 2112 2019 There is an entry on line 50372 or on line 50374 on the Schedule 8 or at Part 2 of the Form RC381 and one of the following situations applies to your client’s return: No indication that the client is in receipt of CPP retirement benefits. ... To be considered valid, an election or revocation that begins in the current tax year must be filed on or before June 15 of the current tax year plus 2. 2115 2016, 2017, 2018 There is an entry on line 207 for the registered pension plan deduction but no entry on line 206 for the pension adjustment. ...

Generally, all means available within the applicable legislation should be exhausted before remission relief is considered such as an objection, appeal to the Tax Court of Canada (or the Federal Court) or a request under the taxpayer relief provisions of the Income Tax Act or the Excise Tax Act. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ...