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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.   ...

At the end of the year, you own a share (other than a share you received as consideration from the sale of personal-use property) of a small business corporation that: has gone bankrupt in the year; is insolvent, and a winding-up order has been made in the year under the Winding-up Act; or is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business. ...

Some of the information included in the financial statements, such as accruals, and the allowance for doubtful accounts, is based on management's best estimates and judgments with due consideration to materiality. ...

Some of the information included in the financial statements, such as accruals, and the allowance for doubtful accounts, is based on management's best estimates and judgments with due consideration to materiality. ...

Some of the information included in the financial statements, such as accruals, and the allowance for doubtful accounts, is based on management’s best estimates and judgments with due consideration to materiality. ...