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Persons who have control of the corporation are considered not to deal at arm's length with the corporation. Corporations that are connected by the same controller ownership are also considered to be related. ...

To be considered a major addition, the addition must change the character of the previous complex to such a fundamental extent that the original building and the addition together essentially form a newly constructed residential complex. ... For example, if the renovation of a unit is sufficiently extensive to be considered a “substantial renovation”, the GST/HST new housing rebate will be available either to the qualifying purchaser of such a home from the “builder” or to a qualified individual if the individual carried out the renovation for his or her use as a primary place of residence or engaged a contractor to do the renovation. ...

For a survivor's pension, to determine the rate to be used to calculate the taxable portion of the pension, the year the pension is first received is considered to be the year in which the deceased spouse became eligible to receive the pension (see Example 3(b) below). ... The pension is still considered a pension that started in 2005, (i.e., the percentage taxable remains unchanged). 2007 Calculate the total pension in 2007 (6 months × €300 = €1,800) Convert the total pension in 2007 and enter on line 115 (€1,800× 1.4691 = $2,644) Calculate the taxable amount for 2007 (€1,800 × 50% = €900) (from the chart below, 50% of the total foreign pension received in 2007 is taxable) Calculate the non-taxable amount for 2007 (€1,800- €900 = €900) amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2007 and enter on line 256 (€900 × 1.4691 = $1,322) 2008 Calculate the total pension in 2008 (12 months × €300 = €3,600) Convert the total pension in 2008 and enter on line 115 (€3,600 × 1.5603 = $5,617) Calculate the taxable amount for 2008 (€3,600 × 50% = €1,800) (from the chart below, 50% of the total foreign pension received in 2008 is taxable) Calculate the non-taxable amount for 2008 (€3,600- €1,800 = €1,800) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2008 and enter on line 256 (€1,800 × 1.5603 = $2,809) The non-taxable amount claimed in 2008 will remain fixed at €1,800 for the entire time the pension is paid to that individual (except in the year of death). ...

Band-empowered entity You are considered a qualifying non-profit organization and you paid GST/HST. Note Band funding of Indian non-profit organization is considered the same as government funding when determining if the person is a qualifying non-profit organization. ...

A vendor is considered to be in a remote location when: the vendor is serviced by year-round road access, and is located over 350 kilometres from the nearest community with a population of 5,000 or more, by the most direct route normally travelled in the circumstances, or surface transportation is not available year-round on paved or gravelled roads linking the vendor with the nearest established community. ... Please note, a vendor in an established community that is not linked by year-round roads to other communities is not considered to be in a remote location. ...

Further, according to general legal principles, a corporation that is not incorporated in Canada may still be considered a resident of Canada, if the central management and control of the activities of the corporation is exercised in Canada. ... Appendix A Satisfactory evidence as proof of non-residence in Canada The following example of written documentation, to be kept on file, will generally be considered satisfactory to the Minister of National Revenue as certification that the person to whom the supply is made is not resident in Canada: (a) In the case of a non-resident individual: I,_________________________, (name and complete address of individual) certify that I am not resident in Canada for purposes of the Excise Tax Act. ...

Consistent with IIA standards, business advisory services are considered as recommended alternative where that type of engagement is most effective way of improving controls and risk management; however, business advisory services are considered on an exception basis only; 94% direct hours providing assurance services, 6% towards business advisory services. ...

Programs* 3 3 0 100 Total 83 72 11 87 * All program branches share accountability for these commitments- Appeals, ACB, Customs, and PPB Legend: Appeals- Appeals Branch ACB- Assessment and Collections Branch ITB- Information Technology Branch FAB- Finance and Administration Branch HRB- Human Resources Branch PPB- Policy and Planning Branch CAEB- Corporate Audit and Evaluation Branch Appendix 3: Status of 2001-2004 action plan commitments Goal 1: Prepare managers to contribute to SD Items Descriptions Completed In progress Not started Dropped 1.1 Objective: Demonstrate leadership and commitment to SD 1.1.1 Recognize SD as a corporate value X 1.1.2 Finalize the SD policy X 1.1.3 Fully integrate SD into the business planning and reporting process to support the horizontal nature of SD X 1.1.4 Link our commitment to SD with appropriate messages in the CCRA Leadership Program X 1.2 Objective: Increase practice of balanced decision-making related to programs, policies, and operations 1.2.1 Develop and implement guidelines for integrating SD into the development of business plans and proposals to ensure that all aspects of SD are considered X 1.3 Objective: Raise the level of SD awareness; increase SD skills and knowledge 1.3.1 Develop/implement a SD learning strategy for management X 1.3.2 Review ongoing learning programs to identify SD awareness/training opportunities X 1.3.3 Provide managers with guidance material to support environmental stewardship and compliance X 1.4 Objective: Measure, monitor, and promote continuous improvement for SD results 1.4.1 Integrate SD considerations into key corporate management tools: 1.4.1.1 balanced scorecard 1.4.1.2 risk management policy 1.4.1.3 quality service initiative X 1.4.2 Perform periodic reviews of SDS implementation and report findings to senior management in conjunction with regular audit program X 1.4.3 Conduct a management review of the SDS 2001- 2004 and update the SDS for 2004-2007 X 1.4.4 Close significant gaps in the management and control system for the SDS in particular, documenting procedures and implementing a process for non-conformance and corrective action X Goal 2: Enable employees to contribute to SD Items Descriptions Completed In progress Not started Dropped 2.1 Objective: demonstrate leadership and commitment to SD 2.1.1 Create opportunities for employees to pledge commitment to SD X 2.2 Objective: Raise the level of SD awareness; increase SD skills and knowledge 2.2.1 Create and maintain opportunity for employees to share SD success stories, initiatives, and comments X 2.2.2 Provide employees with guidance material to help support environmental stewardship initiatives X 2.2.3 Encourage participation in CRA-endorsed initiatives, such as the annual commuter challenge (ongoing) X Goal 3: Green operations to contribute to SD Items Descriptions Completed In progress Not started Dropped 3.1 Objective: Demonstrate leadership and commitment to SD by continuing to develop and implement an environmental management system consistent with the ISO 14001 standard 3.1.1 Finalize CRA Environmental Policy X 3.1.2 Develop environmental management programs for all identified environment aspects: Procurement Paper Solid waste management Land use management Energy Water quality and conservation Fleet Ozone depleting substances X 3.1.3 Fully implement all elements of a performance measurement framework for: 3.1.3.1 Storage tanks 3.1.3.2 ODS management X 3.2 Objective: Increase practice of integrated decision-making related to programs, policies, and operations 3.2.1 Develop and pilot the use of SD guidelines for integrating SD into the development of operational resource proposals to ensure all aspects of SD are considered X 3.3 Objective: Measure, monitor, and promote continuous improvement 3.3.1 Develop/refine appropriate administrative systems to track performance on environmental and SD commitments X 3.4 Objective: Enhance or develop new partnerships to support shared SD objectives 3.4.1 Continue participation in interdepartmental committees, working groups and initiatives related to the environment and SD (ongoing) X 3.5 Objective: Meet or exceed federal environmental legislation and regulations and implement best management practices for environmental issues: 3.5.1 Procurement 3.5.1.1 Review/assess current Material Management Certification courses for green content X 3.5.1.2 Pilot green procurement training program with Headquarters' procurement officers; share results of pilot with others X 3.5.1.3 Introduce environmental specifications into National Individual Standing Offers X 3.5.1.4 Increase the number of clauses that give consideration to SD-green procurement into the contractual process, including selection criteria for Requests for Proposals (RFPs) X 3.5.2 Paper 3.5.2.1 Develop/revise procedures and standards to help reduce dependence on paper in internal operations: 3.5.2.1.1 Issue electronic document management standards X 3.5.2.1.2 Increase availability of forms, policies, and procedures on the Intranet (ongoing) X 3.5.2.1.3 Enhance and administer the protocol for submissions to the Agency Management Committee and Board of Management to help reduce paper use X 3.5.2.1.4 Implement an initiative to submit documents electronically to the National Archives/National Library X 3.5.3 Waste management 3.5.3.1 Divert an average of 50% solid waste from landfill in priority custodial facilities X 3.5.3.2 Implement best management practices for waste management including recycling at remaining custodial facilities X 3.5.3.3 Divert an average of 70% solid waste from landfill in priority leased facilities X 3.5.3.4 Integrate the requirement for contractor to provide waste reduction plans into all major construction, renovation and demolition projects in custodial and leased facilities (carry-over commitment) X 3.5.3.5 Implement best practices and initiatives related to the disposal (recycling/reusing) of obsolete or surplus goods: 3.5.3.5.1 Develop national disposal guidelines for publications no longer required 3.5.3.5.2 Review existing disposal guidelines for opportunities to integrate SD considerations 3.5.3.5.3 Assess/implement surplus uniform donations program X 3.5.4 Energy 3.5.4.1 Develop and communicate best management practices for energy efficiency X 3.5.4.2 Continue to participate in federal climate change initiatives (to be done in conjunction with the federal climate change initiative) X 3.5.4.3 Negotiate the inclusion of energy efficiency measures at leased facilities X 3.5.4.4 Implement energy and water conservation measures associated with the Federal Buildings Initiative (or other programs) when an energy assessment has demonstrated that it is cost-effective X 3.5.4.5 Incorporate energy efficiency measures, including the use of renewable energy alternatives, into major construction and renovation projects where feasible and cost effective with life-cycle payback X 3.5.5 Land use management Compliance assurance related to CEAA 3.5.5.1 Strengthen protocol to monitor/report on follow-up activities recommended by environmental assessment screening reports X Capital construction/renovation 3.5.5.2 Implement measures to "green" new capital construction projects (ongoing) X Compliance assurance with the Canadian Environmental Protection Act (CEPA): Storage tank regulation 3.5.5.3 Strengthen protocol to demonstrate compliance with CEPA's Federal Storage Tanks Regulation X Compliance with federal policy on contaminated sites 3.5.5.4 Strengthen protocol to demonstrate compliance with the federal policies for contaminated sites X 3.5.5.5 Assess and remediate contaminated sites consistent with best practices (ongoing) X 3.5.6 Ozone depleting substances (ODS) management 3.5.6.1 Manage inventories to reduce releases of ODS consistent with the Federal Halocarbon Regulations X 3.5.6.2 Implement management plan to convert / replace ODS inventories with alternative substances or technologies X 3.5.7 Fleet management 3.5.7.1 Reduce fleet emissions by increasing the number of alternative fuel vehicles in compliance with the Alternative Transportation Fuels Act (ATF) X 3.5.7.2 Continue reporting on compliance with the Alternative Fuels Act (annually) X 3.5.7.3 Co-ordinate fleet awareness training as opportunities arise through the government initiatives on climate change X 3.5.8 Water management 3.5.8.1 Strengthen protocol for water quality management X 3.5.8.2 Develop and communicate best management practices for water conservation X 3.5.8.3 Incorporate water conservation measures into major construction and renovation projects where feasible X 3.5.9 Hazardous substances management 3.5.9.1 Review hazardous materials management X 3.5.9.2 Develop strategies and action plans as required X 3.5.9.3 Strengthen protocol for Workplace Hazardous Materials Information System (WHMIS) X 3.5.10 Environmental emergencies 3.5.10.1 Strengthen protocol for environmental emergencies X Goal 4: Enhance programs to contribute to SD Items Descriptions Completed In progress Not started Dropped 4.1 Objective: Demonstrate leadership and commitment to SD 4.1.1 Explore ways to communicate our commitment to SD to clients, partners, and stakeholders and encourage their support X 4.1.2 Implement specific initiatives that help encourage compliance with Canadian laws, protect the health and safety of Canadians, and promote eco-efficiency: 4.1.2.1 Administrative Monetary Penalty System (AMPS) 4.1.2.2 Migrant health program 4.1.2.3 Pre-approval permit programs X 4.2 Objective: Increase practice of integrated decision-making related to programs, policies, and operations 4.2.1 Integrate SD into program management tools and practices: 4.2.1.1 negotiate inclusion of SD considerations in the Service Management Framework arrangements with provinces and territories to articulate CRA's commitment to SD 4.2.1.2 Incorporate SD in the CRA Business Development Strategy 4.2.1.3 Integrate environmental considerations into the Customs Self-Assessment initiative to reduce waiting times, trucks idling at borders X 4.2.2 Integrate consideration of SD into development of new program proposals and initiatives X 4.3 Objective: Measure, monitor, and promote continuous improvement 4.3.1 Explore ways to measure and report performance results of programs on all three aspects of SD X 4.4 Objective: Enhance or develop new partnerships to support shared SD objectives 4.4.1 Incorporate SD considerations into consultations with partners: 4.4.1.1.1 E-commerce conference 4.4.1.1.2 Memoranda of Understanding (MOU) with partners 4.4.1.1.3 Voluntary Sector Joint Initiative Action Plan 4.4.1.1.4 Annual consultation process X 4.4.2 Continue to work with other government departments in support of sustainable development: 4.4.2.1 Identify health and safety issues for trade and border compliance plan X 4.4.2.2 Harmonize customs procedures and electronic systems in support of Asia Pacific Economic Cooperation and Free Trade Area of the Americas trade facilitation initiatives X 4.5 Objective: Implement best management practices for environmental issues in program delivery: paper consumption procurement waste 4.5.1 Advance the use of electronic service delivery options and streamline paper-based transactions with the aim of reducing the use of paper: 4.5.1.1 Implement electronic service delivery options (ongoing) X 4.5.1.2 Implement the Correspondence Issue Management System (due March 31, 2005) X 4.5.1.3 Play lead role in global e-commerce industry by promoting e-filing and telefiling X 4.5.1.4 Negotiating the filing of RRSP listing to reduce need for paper filing X 4.5.1.5 Develop e-filing of objections through the Internet X 4.5.1.6 Develop Web-based training on blueprint initiatives X 4.5.2.7 Review forms and publications and expand use of Web site for distribution of information to clients X 4.5.1.8 Convert archival information onto software X 4.5.1.9 Reduce paper in charities tax package (T3010) by approximately 33% X Appendix 4: List of abbreviations AMPS Administrative Monetary Penalty System ACB Assessment and Collections Branch APEC Asian- Pacific Economic Coorperation AWICS Agency-wide Classification System BFTSO Burnaby-Fraser Tax Services Office Appeals Appeals Branch CAEB Corporate Audit and Evaluation Branch CAS Corporate Administration System CBSA Canada Border Services Agency CEAA Canadian Environmental Assessment Agency CEW Canadian Environment Week CIDA Canadian International Development Agency CIMS Correspondence Issue Management System CPB Corporate Business Plan CPE Customs Port of Entry EDM Electronic Document Management EMP Environmental Management Program EMS Environmental Management System EPPD Executive Personnel Programs Directorate ESS Employer Self-Service FAB Finance and Administration Branch FAST Free and Secure Trade FIHO Federal House In Order Initiative FPSCD Financial Policy Systems and Control Division HRB Human Resources Branch IMD Information Management Directorate MMD Materiel Management Directorate MSDS Material Safety Data Sheets MSS Manager Self-Service ITB Information Technology Branch OECD Organisation for Economic Co-operation and Development OPI Office of Primary Interest PATA Pacific Association of Tax Administrations PPB Policy and Planning Branch PWGSC Public Works and Government Services Canada PWRA Potable Water Risk Assessment RARD Revenue Accounting and Reporting Division SD Sustainable development SDS Sustainable development strategy SDGO Sustainable Development Government Operations SIMA Special Import Measures Act SMF Service management framework TPSD Telecommunications and Program Support Directorate TC Tax centre TSO Tax services office VSI Voluntary Sector Initiative WHMIS Workplace Hazardous Materials Information Systems WCO World Customs Organization Previous page Date modified: 2005-04-21 ...

January 2005 Note This policy statement does not apply to leases, licences or similar arrangements for a specified motor vehicle made on or considered to have been made on the lands of a First Nation where a FNGST has been imposed. ... Given the facts in this example, the FNGST will have to be applied to the lease payments as the supply is considered to be made on FNGST lands because that is where the person ordinarily resides. ...

Category 3 – A body that meets all the following criteria: The ordinary meaning of the term “established” when considered in the context of the words “other body established by a government” in the Act includes more than a body that is created by a government. ... Where the government has been involved in the setting up of the body for a specific purpose such that its actions indicate a clear intention to set up a “new body” that did not exist in that capacity before, that body might be considered “established” by a government. ...