Search - consideration

Gross income, net income, capital investment, cash flow, personal involvement and all other factors may be relevant considerations. ... However, consideration must be given to the fact that such a situation may arise in the first years of a farming operation or may be the result of extremely adverse weather conditions such as prolonged drought, severe hail, frost or flood. ...

The maximum capital cost allowance that may be claimed in respect of a particular mine or right is the lesser of (a) the amount computed by applying the rate established in accordance with 5 or 6 above to the number of units actually mined during the fiscal period under consideration, and (b) the undepreciated capital cost of the mine or right A taxpayer may, in lieu of claiming capital cost allowance as determined above for all his industrial mineral mines or rights, claim an amount not exceeding the lesser of (a) $100, or (b) the amount received by him in the taxation year from the sale of mineral In such case, the taxpayer, if he has more than one mine or right, may allocate the amount deducted among his mines and rights. ... Where land acquired as an industrial mineral mine is disposed of, the entire consideration received therefore is proceeds of disposition of depreciable property, namely, the industrial mineral mine, and is included in the calculation of the undepreciated capital cost of the class in which the mine is included under paragraph 13(21)(f). ...

In addition, the Board will give careful consideration to the CRA's collective bargaining recommendations to the Treasury Board. ... The Board will also examine the CRA's annual financial statements as part of its consideration of the Departmental Results Report for recommendation to the Treasury Board. ...

Paragraph 4 of the bulletin is revised for clarification and to take into consideration the amendment to the preamble of subsection 107(2) enacted under S.C. 1988, c.55 (formerly Bill C-139) applicable to distributions after 1987. ... Paragraph 5 of the bulletin is revised to take into consideration the amendment to the definition of "cost amount" in subsection 248(1) enacted under S.C. 1994, c.7 (formerly Bill C-15) applicable after May 22, 1985. ...

For the purposes of these provisions, a gift is a voluntary transfer of real or personal property without valuable consideration. ... The general approach is to value the various interests taking into consideration the fair market value of the property itself, the current interest rates, the life expectancy of any life tenants, and any other factors relevant to the specific case. ...

This PIA highlights the key points that demonstrate how privacy considerations have been factored into the development and implementation of RAD. ... PIA Findings The privacy analysis identified that RAD places privacy and security of information as an overarching and fundamental consideration in every aspect of its operations. ...

Observations In reviewing the RFP documentation, fairness considerations were identified by the Fairness Monitor, discussed with the Contracting Authority and fully addressed prior to the release of the RFP. 5.2) Request for proposal posting The RFP was issued to potential proponents via buyandsell.gc.ca as Solicitation Number 1000341293 on May 30, 2018; the final closing date was on July 17, 2018 at 2:00 pm Eastern Daylight Time. ... Observations In reviewing the RFP amendments, fairness considerations were identified by the Fairness Monitor, discussed with the Contracting Authority and addressed prior to their release. 5.3) Request for proposal close The Fairness Monitor reviewed the manner in which the proposal responses to the RFP were received and handled with the Contracting Authority. ...

If no consideration is paid, the ATSC is collected when the ticket is issued. If no consideration is paid and no ticket is issued, the ATSC is collected at the time of emplanement. ...

Where the consideration for the rental is $20 per day or less, the rental is exempt regardless of the period of occupancy, provided the occupation is for use by an individual as a place of residence or lodging. ... The property taxes are considered part of the consideration for the rental of the property. ... Example- separate property Long-term tenants of an apartment building are provided a meal plan of 12 meals per week for a single consideration at dining facilities located on the ground floor of the building. ...

Internal audits are identified using a risk-based approach that includes consideration of Agency-wide risks and CBP priorities as well as CAEB's risk assessment of the audit universe. ... Also, consideration is given to mandatory requirements (that is,. some issues may be ranked as relatively low risk but must be audited given commitments in Treasury Board (TB) submissions or memoranda of understanding with other organizations). ... Other factors taken into consideration are integration with input provided from the ERM team; program dimensions in terms of full-time equivalents, and fiscal impact; and major change initiatives from RIMC or TBS, for example— where CAEB work is integrated into the oversight framework and meeting the key audit assurance needs of key stakeholders such as the commissioner and the Board's Audit Committee. ...