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New CRA administrative policy Your POE result Employee is considered to work remotely full-time and is reasonably considered "attached to an establishment of the employer" The POE is where the employee is considered attached. ... Determine if the employee is reasonably considered to be "attached to an establishment of the employer" All of the facts relevant to the employee's situation must be considered to determine if the employee can be reasonably considered "attached to an establishment of the employer". ... What is considered a reasonable attachment determination To be considered “reasonable” by the CRA, your determination that the employee is attached to an establishment based on the indicators above must be supported by the facts of your employee’s employment situation. ...

Assessment Criteria Evidence of sound management of financial authorities provided by Parliament Processes and internal controls are in place to report on administered activities accurately, completely, and in a timely manner Evidence of innovation Information Considered by the Board In March 2011, the Corporate Audit and Evaluation Branch (CAEB) conducted an audit of the Financial Administration Act (FAA) accountabilities for Agency activities. ... Board’s Assessment The Board considered that areas of particular strength include the IT architecture roadmaps and the ITHR management model. ... Assessment Criteria Direction and tools are provided to employees to manage unstructured information Management of unstructured information meets legislative requirements and supports decision-making Mechanisms are in place for governance and risk management of unstructured information Evidence of innovation Information Considered by the Board The IM Strategy was approved by the Agency Management Committee in 2010 and covers a three-year period, from April 1, 2010 to March 31, 2013. ...

Assessment Criteria Sound management of financial authorities provided by Parliament is demonstrated Processes and controls are in place to report on administered activities accurately, completely, and in a timely manner Information Considered by the Board The Agency's control framework consists of oversight functions provided by three main bodies: the Treasury Board Secretariat (TBS), the Board of Management, and the Office of the Auditor General (OAG). ... Assessment Criteria Project-related investment decisions are aligned with corporate priorities and assured of secure funding Effective management of scope, cost, and timelines of approved projects Information Considered by the Board This year the Strategic Investment Plan (SIP) adapted the project complexity and risk assessment tool (PCRA) to allow the Agency to assess projects based on seven complexity factors, the status of the project in the project management lifecycle, and the estimated cost of the project. ... Assessment Criteria Direction and tools are provided to employees to manage unstructured information Management of unstructured information meets legislative requirements and supports decision-making Mechanisms are in place for governance and risk management of unstructured information Information Considered by the Board The CRA Information Management Strategy 2013-2014 to 2015-2016 was developed to continue to build on the base established by the first strategy, and received the Board of Management's approval in March 2013. ...

Assessment Criteria Federal sustainable development targets are met Internal sustainable development targets are met Information Considered by the Board The CRA has met or is on track to meet all 11 federal sustainable development targets. ... Assessment Criteria Key performance indicators that support a focus on business priorities are identified Continuous development and improvement of the performance measurement framework is in line with leading practices Information Considered by the Board The CRA developed a set of key performance indicators, the Agency Performance Indicators (API), that supports a focus on business priorities. ... Assessment Criteria The transformation agenda is implemented and the required results are delivered Business continuity is maintained while delivering on the transformation agenda Information Considered by the Board The Agency created a comprehensive oversight framework to ensure that the transformation agenda deliverables and savings are achieved on time and within budget. ...

Assessment Criteria HR objectives are integrated and aligned with Agency business and budgets Key risks are identified and addressed Employees have met the language and competency profiles for their positions The Agency workforce is representative of employment equity groups Evidence of innovation Information Considered by the Board The CRA's long-standing EC succession planning program is now being complemented by an increasingly robust approach to succession planning for key non- EC positions. ... Assessment Criteria The CRA is attracting the talent it needs Positions are staffed within acceptable timeframes Comprehensive resourcing plans target priority talent needs Evidence of innovation Information Considered by the Board The need to continuously attract talent has links to one of the four Agency risks whose risk response is to mitigate immediately. ... Assessment Criteria The Agency's learning priorities are aligned with its business objectives and budgets The CRA maintains and develops technical and leadership competencies to attain operational objectives Promotion and transfer of knowledge is fostered Investments in training and learning are optimized Evidence of innovation Information Considered by the Board The CRA has a well-established history of investing in its workforce and supporting the development of its employees. ...

If an employer provides free parking to their employees, this is generally considered to be a taxable benefit. ... In other words, if your employee is travelling for work and you provide funds for said travel, then this may be considered a taxable benefit. ... A room in a hotel, dormitory, boarding house, or bunkhouse is not ordinarily considered to be a SCDE. 22. ...

See Q13 for additional information on who is considered an eligible employee. 14. ... Updated: January 13, 2021 An amount paid as a bonus by an eligible employer to an eligible employee is generally considered salary, wages and remuneration, and would be considered eligible remuneration. ... New: November 23, 2020 An amount paid as a commission by an eligible employer to an eligible employee is generally considered salary, wages and remuneration, and would be considered eligible remuneration. ...

See Q13 for additional information on who is considered an eligible employee. 14. ... Updated: January 13, 2021 An amount paid as a bonus by an eligible employer to an eligible employee is generally considered salary, wages and remuneration, and would be considered eligible remuneration. ... New: November 23, 2020 An amount paid as a commission by an eligible employer to an eligible employee is generally considered salary, wages and remuneration, and would be considered eligible remuneration. ...

There is no GST considered to have been collected on the long service award. ... The footwear is not considered to be a taxable benefit for the employee, so you are not considered to have collected the GST/HST on the footwear and you do not have to remit any tax. ... There is no GST considered to have been collected on the special clothing. ...

Review the factors considered when determining the employment status of a worker: Employment status: Employee or self-employed. If you determine that the worker would reasonably be considered an employee of the payer if the corporation did not exist and if all the other conditions mentioned above are met, the worker’s corporation is considered to be carrying on a PSB. ... The business carried on by the corporation must meet all of the conditions above to be considered a PSB Your result The business carried on by the corporation must meet all of the 5 conditions above to be considered a PSB If the business carried on by the worker’s corporation does not meet all 5 conditions above, the worker’s corporation is not carrying on a PSB. ...