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Among other measures, Bill C-29 implements certain measures proposed or confirmed in the March 22, 2016 budget by: adding certain exported call centre services to the list of GST/HST zero-rated exports; strengthening the test for determining whether two corporations, or a partnership and a corporation, can be considered closely related (see GST/HST Notice303, Changes to the Closely-related Test for more information); ensuring that the application of the GST/HST is unaffected by income tax amendments that convert eligible capital property into a new class of depreciable property; and clarifying that the Canada Revenue Agency (CRA) and the courts may increase or adjust an amount included in an assessment (under the Excise Tax Act or the Excise Act, 2001) that is under objection or appeal at any time, provided the total amount of the assessment does not increase. ... This portion of the deemed tax is considered to be an eligible amount for each specified pension entity. ... This portion of the actual tax deemed paid is considered to be an eligible amount upon which the designated pension entity may claim a rebate. ...

As master trusts are not considered to be pension entities, the rebate provisions for pension entities do not apply to master trusts. ... This deemed tax paid would be considered to be an eligible amount upon which the designated pension entity may claim a rebate. ... Although it is proposed that an election between an employer and a master pension entity would apply to supplies made on or after July 22, 2016, even if an election is made, an actual supply of property or a service would not be considered to be made for nil consideration if the employer acquired the property or service before its first fiscal year beginning on or after July 22, 2016; or the employer consumed or used any employer resource, for the purpose of making the actual supply, before its first fiscal year beginning on or after July 22, 2016. ...

Now, all of the relevant facts in each case must be considered and reviewed, including what residential ties does the person have with Canada? ... A worker is not considered detached if he or she has been permanently transferred or appointed to a position in another country. ... Now, if we were dealing with a country that had not signed a social security agreement, if you recall, we would have to determine whether the employment meets the conditions to become pensionable under the CPP regulations or, alternatively, where the employment is outside Canada and not considered to be pensionable employment, the employer can elect that this employment be pensionable by completing a Form CPT8, again, agreeing to cover under CPP all employees in a particular type of employment in a foreign country. ...

This is generally considered to be an amendment to the specimen fund. ... It also provides information on reporting and deducting amounts paid, or considered to be paid, from a RRIF. ... If the fund is revised or amended, or a new fund is substituted for it, after registration, with the result that the fund fails to comply with the requirements of section 146.3, the RRIF will no longer be considered to be a RRIF. ...

As master trusts are not considered to be pension entities, the rebate provisions for pension entities do not apply to master trusts. ... This deemed tax paid would be considered to be an eligible amount upon which the designated pension entity may claim a rebate. ... Although it is proposed that an election between an employer and a master pension entity would apply to supplies made on or after July 22, 2016, even if an election is made, an actual supply of property or a service would not be considered to be made for nil consideration if the employer acquired the property or service before its first fiscal year beginning on or after July 22, 2016; or the employer consumed or used any employer resource, for the purpose of making the actual supply, before its first fiscal year beginning on or after July 22, 2016. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ... For example, a request made in 2011 must relate to the 2001 or a later tax year to be considered. ...

Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ... For example, a request made in 2010 must relate to the 2000 or a later tax year to be considered. ...

Based on these criteria, privacy requests that require large page volumes (more than 100 pages) to be processed and those that involve sensitive subject matter to be analyzed are considered more complex to process. ... Moreover, many requests involving 100 pages or less were also considered complex because of the subject matter and sensitivity of the file. ... The issue of optimal complaint management will be considered in this business case. ...

Based on these criteria, access to information requests that require large page volumes (more than 100 pages) to be processed and those that involve sensitive subject matter to be analyzed, such as, multinational audits, litigation, and secret or highly sensitive Government of Canada documents, are considered more complex to process. ... Moreover, many requests involving 100 pages or less were also considered complex because of the subject matter and sensitivity of the file. ... The issue of optimal complaint management will be considered in this business case. ...

Considered a successful employer by the Canadian Human Rights Commission for its employment equity and diversity program, the CRA continues to take proactive measures towards a barrier-free, respectful, and inclusive work environment for all CRA employees and take pride in breaking down barriers and addressing myths and fears. ... The review also considered the perspectives of young professionals and of the lesbian, gay, bisexual, transgender, queer/questioning, two-spirit, and others (LGBTQ2) community, among others. ... By self‑identifying on the Federal Student Work Employment Program application form on the jobs.gc.ca website, students are automatically considered for the post-secondary Indigenous Student Employment Program at the CRA. ...