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The CRA will take into consideration the specific facts of each case, and will exercise this discretionary authority in a fair and judicious manner. ...

However, only those selected for further consideration will be contacted. ...

During these sessions the Agency applied a set of core principles and considerations to the proposed options to ensure strategic alignment. ...

Tax payable of $3,000 or less You do not have to make instalment payments on your federal taxes if the total of your taxes payable under Parts I, VI, VI.1, and XIII.1 determined before taking into consideration specified future tax consequences prior to the deduction of current-year refundable tax credits, for either the current or previous year, is $3,000 or less. ...

Where such an option was exercised in a year subsequent to the one in which it was granted and prior to 1988, none of the consideration received by the grantor in respect of the option will be added to the proceeds of disposition of the property transferred on the exercise of the option, and the grantor's return of income for any prior year will not be adjusted by reason only of the exercise of the option. ...

Through the CRA SD Program, we promote the use of the SD Criteria- an analytical tool to help planners and analysts systematically incorporate social, economic, and environmental considerations when developing or updating programs, policies, plans, and projects. ...

Definitions Amount of advantage: The total value of all property, services, compensation or other benefits to which the donor of a property, or a person not dealing at arm's length with the donor, is entitled as partial consideration for, or in gratitude for, the gift. ...

When the loanback provisions apply, the qualified donee that receives the gift should reduce the amount that would otherwise be reported on the official receipt that it may issue, according to the two possible situations as follows: Situation one: the fair market value of the gift is reduced by the fair market value of the consideration given by the qualified donee for the non-qualifying security Situation two: the fair market value of the gift is reduced by the fair market value of the qualified donee's property that was used When the loanback provisions take effect after the qualified donee issues a receipt for income tax purposes, the qualified donee should issue a revised receipt to reflect the fair market value as adjusted by the provisions described above. ...

Where there are other potential tax results or considerations, each case will have to be examined on the basis of its particular facts. ...

These amounts are taken into consideration when you calculate and report your net tax for the GST/HST and for the QST by using aformula referred to as the special attribution method.   ...