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Results 1301 - 1310 of 3212 for consideration
Old website (cra-arc.gc.ca)
Role and responsibilities of directors of the Board of Management
This means Directors must: not give special consideration to the interests of those who nominated them or to the interests of a third party; ensure the confidentiality of all information received; avoid and declare all conflicts of interest; exercise their powers only for the purpose for which they were intended; and keep in mind the Agency's mandate and the mandate of the Board. 2. ...
Old website (cra-arc.gc.ca)
Board of Management Oversight Framework - Organization of the Agency
Rating Scale Board’s Assessment and Related Comments Next Steps Strong STRONG Consideration should be given to assessing the effectiveness of horizontal management throughout the Agency. ...
Old website (cra-arc.gc.ca)
Restrictive covenant
Shares and partnership interests- In cases where the consideration for certain types of restrictive covenants directly relates to the grantor's disposition of an eligible interest and where five additional requirements are satisfied and the grantor and buyer elect in prescribed form. ...
Archived CRA website
ARCHIVED - Partnerships - Partners not Dealing at Arm's Length
In determining a commensurate value attributable to work performed by a partner in the activities of the partnership, both the time expended and the expertise provided are taken into consideration. ...
Archived CRA website
ARCHIVED - Miscellaneous Farm Income
Where a taxpayer in the business of farming retains the title to his farm and merely sells the right to harvest the crop therefrom, the consideration so paid for that right is income to the vendor and an allowable deduction to the purchaser for tax purposes. ...
Archived CRA website
ARCHIVED - Valuation of Shares of a Corporation Receiving Life Insurance Proceeds on Death of a Shareholder
Where subsection 70(5.3) does not apply, the insurance policy, as a component of the assets underlying the shares, will be valued in accordance with normal valuation practices taking into consideration all facts relevant to the particular case. ...
Old website (cra-arc.gc.ca)
Appendix A: Sustainable Development at the Canada Revenue Agency - Performance Report on Sustainable Development April 1, 2009 to March 31, 2010
Other considerations for maintaining an EMS and Environment Policy include the emphasis placed on this best practice by the Commissioner of the Environment and Sustainable Development (CESD). 2.0 Accountability Structure 2.1 Board of Management The Board is responsible for overseeing the organization and administration of the Agency and the management of its resources, services, property, personnel and contracts. ...
Old website (cra-arc.gc.ca)
Appendix A: SD at the CRA - Performance Report on Sustainable Development April 1, 2008 to March 31, 2009
Other considerations for developing an EMS included the emphasis placed on this best practice by the Commissioner of the Environment and Sustainable Development (CESD). 2.0 Accountability Structure 2.1 Sustainable Development Division The division serves as a center of expertise and coordinates activities relating to the environment and SD at the Agency. ...
Old website (cra-arc.gc.ca)
Sustainable Development Action Plan for 2004-2007 - Goal 2
(March 31, 2006) Documents that include sustainability criteria FAB (SDD-SMPSD)/ CSBD/- Performance Indicator Percentage of relevant negotiation/partnership discussions that include consideration of sustainability criteria. ...
Old website (cra-arc.gc.ca)
Canada Revenue Agency Financial Statements
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 judgment, with due consideration to materiality. ...