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Assessment Criteria Credible and neutral information is provided on program performance Requests for advice and guidance on results measurement are provided Evaluation information is used to inform expenditure/policy decisions and program improvements Evidence of innovation Information Considered by the Board In 2011-2012, the Program Evaluation Division (PED) continued to provide neutral and credible results-related information on existing programs to CRA management. ... Assessment Criteria Agency performance indicators are aligned, comprehensive and not duplicated Performance indicators are in place to track progress on the Agency's strategic goals Evidence of innovation Information Considered by the Board Although the CRA has an existing TBS approved Performance Activity Architecture (PAA), a supporting Performance Measurement Framework (PMF) including performance indicators, the Annual Report to Parliament, and quarterly performance reports, the Board of Management identified performance measurement at the enterprise level as an area of focus for the Agency in 2011-2012. ...

In either case, these are not considered activities related to patient care for which an 83% rebate may be claimed. ... This is considered to be an activity carried by the hospital authority in the course of operating the public hospital. ... It is not considered to be an activity carried on in the course of operating a public hospital, as it is not an activity related to patient care. ...

In either case, these are not considered activities related to patient care for which an 83% rebate may be claimed. ... This is considered to be an activity carried by the hospital authority in the course of operating the public hospital. ... It is not considered to be an activity carried on in the course of operating a public hospital, as it is not an activity related to patient care. ...

Assessment Criteria Comprehensive resourcing plans to strategically recruit talent are in place Positions are staffed within acceptable timeframes Information Considered by the Board Overall recruitment has been limited but focused through use of the CRA's Staffing Management Plan (SMP) implemented in 2010 to minimize the impact of the Cost Containment Plan (CCP) initiatives on permanent employees. ... Assessment Criteria Measures are in place to sustain a healthy, safe and respectful workplace Labour/management relations are effective HR management initiatives support strong performance, employee satisfaction, and retention of talent Agency has flexibility to adjust resources based on changing priorities Information Considered by the Board The Agency continues to promote a healthy and respectful workplace as demonstrated in the results of the 2011 Public Service Employee Survey. ...

Penalty application In technical interpretation 2019-0791541I7, CRA indicated that an information return missing substantial information will be considered invalid, and therefore, not considered to have been filed. ... For purposes of determining whether a foreign affiliate meets the criteria to be considered as "dormant" in a T1134 filing context, each one of the three (3) conditions set out in the instructions to Form T1134 are to be applied at the legal entity level. ...

Extended leave is considered to be leave in excess of the normal annual leave earned. ... However, a retiring allowance is not considered to be salary or wages by definition. ... The development of the initial architecture meets all the requirements to be considered SR&ED. ...

A supply of a good is considered to be made in Canada if it is delivered or made available to the customer in Canada. ... See example ABC Video Company sends a videotape to a Canadian customer in a situation where the videotape is considered to be delivered outside Canada. ... In such a case, your association may be considered to be supplying a publication or a subscription to a publication, rather than a membership. ...

Where a full-time remote work agreement was made, an employee will also be considered to report to your establishment where they are reasonably considered “attached to an establishment of the employer”. ... Your employee is considered to be disabled under the CPP An employee who is considered to be disabled under the CPP does not have to contribute to the CPP. ... Note If the employee is no longer considered disabled under the CPP, start deducting CPP contributions on the first pay dated in the month after the employee is no longer considered disabled. ...

It is not considered a taxable benefit provided by the employer because these contributions are made by your employee. ... You must withhold the following deductions: Non-cash and near-cash: Option 1 Withhold: Income tax CPP EI (do not withhold) Remit: GST/HST in certain situations What is a considered a non-cash benefit The administration fees that you pay directly for your employee are considered non-cash benefits. ... Cash: Option 2 Withhold: Income tax, do not withhold if it is for a RRSP or FHSA and all conditions are met CPP EI Do not remit: GST/HST (do not remit) What is considered a cash benefit The contributions you make are generally considered cash benefits. ...

When animals or growing things involved in SR&ED are considered to be materials for SR&ED, the animal feed, plant fertilizer, pesticides, herbicides, and fungicides, as the case may be, may also be considered to be materials for SR&ED. ... Generally, water used to carry out SR&ED work is not considered to be a material for SR&ED. ... Otherwise they would be considered materials transformed in the prosecution of SR&ED. ...