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Current CRA website

GST/HST Redesign Project

The development of branch level project management expertise will be considered in the context of as part of the A&CS Branch Strategy in the Spring/Summer 2006 A plan has been developed to address information that cannot be corrected prior to implementation, i.e. try to correct the filing period problem automatically and to lock the account and correct the corrupted data problem later. ... The role of a business centre of project management expertise will be considered in this context. ...
Current CRA website

Quality Assessment of Canada Revenue Agency Internal Audit

Other areas will be considered for the same type of five-year plan. Recommendation CAEB should continue to seek ways to improve the timeliness of internal audits and internal audit reporting. ... Further opportunities to apply this approach will be considered for the 2012-2013 fiscal year. ...
Current CRA website

E-Procurement Activities Audit

Findings, recommendations and action plans 1.0 Management of E-Procurement and Acquisition Card Activities In order to assess the management of the E-Procurement Initiative and acquisition card activities by the AD, four areas were considered. ... For example, users purchasing office furniture may not know where to source vendors, if any health and safety guidelines need to be considered, or what general ledger coding to use. ... This policy defines critical errors as an error serious enough to require that a correction be made, while a non-critical error is considered not material and poses minimum risk. ...
Current CRA website

Agreement between the Canada Revenue Agency and the Professional Institute of the Public Service of Canada

When the two (2) positions are not the same group and level, alternation can still occur when the positions can be considered equivalent. ... Time spent by the members of the committee shall be considered time worked. ... Should the pilot be considered to be successful, field workers will then have access to the Flex System as part of the overarching implementation plan. ...
Old website (cra-arc.gc.ca)

Charities Partnership & Outreach Program Summative Evaluation Report

It was also unclear as to whether interviewees had a good understanding as to what would be considered innovative in terms of "training and education". ... As it is unclear what was expected from a planning perspective, it is difficult to assess whether the number of applicants, and contribution recipients should be considered a success. ... An organization's purposes must fall within one or more of these categories to be considered for registration as a charity. ...
Archived CRA website

ARCHIVED - 5013-G - General Guide for Non-Residents - 2007 : Federal non-refundable tax credits (Schedule 1)

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. ...
Archived CRA website

ARCHIVED - Federal non-refundable tax credits (Schedule 1)

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. ...
Archived CRA website

ARCHIVED - Federal non-refundable tax credits (Schedule 1)

Under proposed changes, if you were considered a resident of Quebec on December 31, 2007, and your employment income is $2,000 or more, you must complete Schedule 10 and attach it to your return. ... You may have an overpayment of your premiums even if the total is $720 or less or $584 or less if you were considered a resident of Quebec. ... If you were considered a resident of Quebec on December 31, 2007 and had to complete Schedule 10, do not use Form T2204. ...
Current CRA website

Charities Partnership & Outreach Program Summative Evaluation Report

It was also unclear as to whether interviewees had a good understanding as to what would be considered innovative in terms of "training and education". ... As it is unclear what was expected from a planning perspective, it is difficult to assess whether the number of applicants, and contribution recipients should be considered a success. ... An organization's purposes must fall within one or more of these categories to be considered for registration as a charity. ...
TCC

Bombardier Inc. v. The Queen, 2011 TCC 48

This convention holds that the business is considered to be able to carry out the transactions in question and honour its commitments [17] in the foreseeable future. ... That is why it is considered that the supplementary notes are an integral part of the financial statements. ...   [46]          Even if standard SOP81-1 is not in itself considered to be a standard approved by the official body in the United States, nonetheless, by adopting it, Bombardier was considered to have applied GAAP. ...

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