Search - considered

Assessment Criteria: Measures to foster and promote a culture of integrity are taken Measures to prevent, monitor, detect, and manage breaches of integrity are taken Summary of Information Considered by the Board: Integrity is an ongoing priority for the Agency. ... Assessment Criteria: Procurement activities yield best value in return for amounts disbursed Summary of Information Considered by the Board: A Procurement Review and Oversight Committee was established with CRA's Chief Financial Officer as a member. ... Assessment Criteria: Service standards and targets are consistently met Client satisfaction is measured to identify service improvement goals and priorities Summary of Information Considered by the Board: The CRA continues to perform well with its service standards and reports performance both internally and externally. ...

The functions carried out through the server are considered to be a significant and essential in an ISP's business. ... Exports Exports According to the place of supply rules for IPP, services and telecommunication services, your supply may be considered to be made in Canada. ... If your supply is considered an export, it could be a zero-rated supply, which is a taxable supply that is subject to a GST/HST rate of 0%. ...

Band funding of Indian non-profit organizations will be considered equivalent to government funding. ... You are also considered to have purchased the property and to have paid the GST on that purchase. ... You must include the tax you are considered to have collected in your net tax calculation. ...

All supplies of TPP and services must be considered 22. To determine whether the first condition of the principal purpose test (i.e., the ferrying is to transport motor vehicles and passengers) has been met, all supplies made by the operator must be considered. ... Therefore, access to these facilities would not be considered a separate supply even if the operator charges a separate fee for their access. ... All supplies of TPP made by an operator on board a ferry must also be considered when determining whether the first condition has been met. ...

For these purposes, entities that are considered to be regulated as CIVs in Canada include regulated investment funds. ... In this case, the carrying broker is considered to maintain the account and responsible for any required reporting. ... An interest is considered “regularly traded” if there is a meaningful volume of trading on an ongoing basis. ...

In this case, the carrying broker is considered to maintain the account and responsible for any required reporting. ... Note A mutual fund corporation with classes of shares where each such class is considered a separate fund pursuant to securities legislation, each such fund is referred to as a "sub-fund" and is considered one financial institution. Since the sub-funds are considered part of the same entity, they can be reported using the corporation's BN. ...

Decision Research activities that are related to care provided to inpatients and outpatients of a public hospital are considered to be activities engaged in by a hospital authority in the course of operating a public hospital. ... Example s of research activities that are, and are not, considered to be related to patient care for purposes of the public service body rebate can be found under the heading "Research and activities of operating a public hospital". ... A facility that does not have all the above characteristics is not considered to be a public hospital for purposes of the definition of hospital authority and the entitlement to the 83% rebate of the GST and federal part of the HST and corresponding rebate of the provincial part of the HST for tax incurred in activities of operating a public hospital. ...

Examples Examples of construction activities Air conditioning work Asphalt paving Carpet work Commercial refrigeration work (for example, the refrigerator is large and a component part of the building) Concrete pouring and finishing Demolition Dry and wet heating Drywalling Duct and sheet metal work Electrical work Elevator and escalator work Environmental control work Excavating and grading Fencing Finish carpentry Form work Gas pipe work Glass and glazing work Hardwood flooring installation Heavy equipment rental with an operator (if there is no operator, it is just rental and not a construction activity) Insulation work Masonry work Painting and decorating Pile driving Plastering and stucco Plumbing Precast concrete installation Resilient flooring and carpet work Roofing and shingling Rough and framing carpentry Septic system installation Sheet metal and built-up roofing Shingling Siding work Sprinkler system work Steel reinforcing Structural steel erection Swimming pool installation Terrazzo and tile work Tile work Water well drilling Wrecking and demolition Examples of structures, surfaces or sub-surface construction Apartment buildings Gas and oil pipelines Highways, streets and bridges Hydroelectric power plants Industrial and commercial buildings Personal homes and residences Power and telecommunication transmission lines Waterworks and sewage systems Examples of items that are not considered to be structures or surface/sub-surface construction Planes Satellites Ships How to fill out the T5018 slip To report payments to subcontractors for construction services, including any GST/HST and provincial/territorial sales tax, you must: complete the T5018 slip, Statement of Contract Payments, or provide a listing or printout of all payments you make to subcontractors, on a line by line basis in column format with all the information required on the slip. ...

Summary of the information considered by the Board: The CRA is committed to reducing external red tape for small to medium businesses. ... Summary of information considered by the Board: The CRA was a strong leader in service over the past year. ... Summary of information considered by the Board: The renewal of the executive cadre at the CRA is a top priority for the Agency. ...

Summary of Information considered by the Board: The Agency has an appropriate governance structure for timely discussions on Agency priorities and effective decision making. ... Summary of Information Considered by the Board: The Government of Canada initiated the Red Tape Reduction Commission (RTRC) in January 2011 to reduce the compliance burden on private businesses. ... Summary of Information Considered by the Board: In 2010, the Agency launched the Enhancing Secure Online Services Strategy- 2010-2015 (SOLS) to guide the next generation of CRA self-service applications. ...