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The audit noted decision-making through reviews and approval in the monitoring process was conducted through informal group meetings and included considerations for complexity and available resources in the process. ... Background Gaps in the key charities processes and procedures have been covered above, but there are additional considerations to note related to formalizing standards in the charities audit process to ensure impartiality is considered. ... The Directorate commits to update its standards, detailed criteria, and supporting tools to include steps for consistent decision-making that is objective and include considerations to identify and mitigate risks associated with impartiality. ...

The subject vessel is sold to the purchaser for a total consideration of $350,000, which consists of a trade-in valued at $150,000 and a cash payment of $200,000. ... During the improvement period, the purchaser hires a service provider to install the following improvements for the following consideration: an on-board vessel entertainment system for $10,000, a solar panel system for $7,000 and a navigation system upgrade for $3,000. The total consideration for the improvements is $20,000. The total taxable amount is $280,000. ...

The subject aircraft is sold to the purchaser for a total consideration of $250,000, which consists of a trade-in valued at $150,000 and a cash payment of $100,000. ... During the improvement period, the purchaser hires a service provider to install the following improvements for the following consideration: custom seat upholstery for $5,000, an entertainment system for $10,000 and avionics system upgrade for $15,000. The total consideration for the improvements is $30,000. The total taxable amount is $530,000. ...

Tax Convention- Number of days 'present' in Canada (Archived) IT-307R3 Spousal Registered Retirement Savings Plans (Archived) IT-314 Income of dealers in oil and gas leases (Archived) IT-315 Archived- Interest expense incurred for the purpose of winding-up or amalgamation (Archived) IT-316 Awards for employees' suggestions and inventions (Archived) IT-317R Capital cost allowance- Radio and television equipment (Archived) IT-319 Cost of obligations owned on December 31, 1971 (Archived) IT-321R Insurance Agents and Brokers- Unearned Commissions (Archived) IT-323 Sale of mortgage included in proceeds of disposition of depreciable property (Archived) IT-324 Capital cost allowance- Emphyteutic lease (Archived) IT-327 Capital cost allowance- Elections under Regulation 1103 (Archived) IT-330R Dispositions of capital property subject to warranty, covenant, or other conditional or contingent obligations (Archived) IT-332R Personal-use property (Archived) IT-335R Indirect payments (Archived) IT-336R Capital cost allowance- Pollution control property (Archived) IT-337R3 Retiring Allowances (Archived) IT-337R4 Retiring Allowances (Archived) IT-338R2 Partnership Interests- Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner (Archived) IT-341R3 Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money (Archived) IT-347R2 Income Tax Act- Crown Corporations (Archived) IT-351 Income from a foreign source- Blocked currency (Archived) IT-353R2 Partnership interest- Some adjustments to cost base (Archived) IT-355R2 Interest on Loans to Buy Life Insurance Policies and Annuity Contacts, and Interest on Policy Loans (Archived) IT-363R2 Deferred profit sharing plans- Deductibility of employer contributions and taxation of amounts received by a beneficiary (Archived) IT-367R3 Capital cost allowance- Multiple-unit residential buildings (Archived) IT-370 Trusts- Capital property owned on December 31, 1971 (Archived) IT-374 Meaning of "Settlor" (Archived) IT-377R Director's, executor's and juror's fees (Archived) IT-382 Debts bequeathed or forgiven on death (Archived) IT-387R2 Meaning of "Identical Properties" (Archived) IT-388 Income bonds issued by foreign corporations (Archived) IT-390 Unit trusts- Cost of right and adjustments to cost base (Archived) IT-390 SR Unit trusts- Cost of rights and adjustments to cost base (Archived) IT-392 Meaning of the term "share" (Archived) IT-405 Inadequate considerations- Acquisitions and dispositions (Archived) IT-408R Life insurance policies as investments of registered retirement savings plans and deferred profit sharing plans (Archived) IT-409 Winding-up of a non-profit organization (Archived) IT-410R Debt obligations- Accrued interest on transfer (Archived) IT-410R SR Debt obligations- Accrued interest on transfer (Archived) IT-415R2 Deregistration of Registered Retirement Savings Plans (Archived) IT-419R Meaning of Arm's Length (Archived) IT-423 Sale of sand, gravel or topsoil (Archived) IT-426 Shares sold subject to an earn-out agreement (Archived) IT-430R3 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death (Archived) IT-441 Capital cost allowance- Certified feature productions and certified short productions (Archived) IT-445 The deduction of interest on funds borrowed either to be loaned at less than a reasonable rate of interest or to honour a guarantee given for inadequate consideration in non-arm's (Archived) IT-446R Legacies (Archived) IT-449R Meaning of "vested indefeasibly" (Archived) IT-452 Utility service connections (Archived) IT-461 Forfeited deposits (Archived) IT-467R Damages, settlements and similar payments (Archived) IT-474R Amalgamations of Canadian corporations (Archived) IT-476 Capital cost allowance- Gas and oil exploration and production equipment (Archived) IT-481 Timber resource property and timber limits (Archived) IT-482 Capital cost allowance- Pipelines (Archived) IT-482SR Capital cost allowance- Pipelines (Archived) IT-483 Credit unions (Archived) IT-488R2 Winding-up of 90% Owned Taxable Canadian Corporations (Archived) IT-493 Agency cooperative corporations (Archived) IT-495R2 Child Care Expenses (Archived) IT-497R3 Overseas Employment Tax Credit (Archived) IT-498 The deductibility of interest on money borrowed to reloan to employees or shareholders (Archived) IT-503 Exploration and development shares (Archived) IT-505 Mortgage foreclosures and conditional sales repossessions (Archived) IT-507R Small Business Development Bonds and Small Business Bonds (Archived) IT-517R Pension Tax Credit (Archived) IT-520 (consol.) ...

The following is a list of GST/HST related forms and publications: Guides, pamphlets, and booklets Returns Election and application forms available to all businesses or individuals Election and application forms for public service and public sector bodies Election and application forms for corporations and financial institutions Applications for non-residents Rebate applications for diplomats Technical information Guides, pamphlets, and booklets RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies' Rebate RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4050 GST/HST Information for Selected Listed Financial Institutions RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4231 GST/HST New Residential Rental Property Rebate RC4405 GST/HST Rulings- Experts in GST/HST Legislation RC4419 Financial Institution GST/HST Annual Information Return Returns GST34-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants GST34-3 Goods and Services Tax / Harmonized Sales Tax (GST/HST) Electronic Filing Information GST59 GST/HST Return for Imported Taxable Supplies and Qualifying Consideration GST60 GST/HST Return for Acquisition of Real Property GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST111 Financial Institution GST/HST Annual Information Return GST489 Return for Self-Assessment of the Provincial Part of the Harmonized Sales Tax (HST) GST494 Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions GST499-1 First Nations Tax (FNT) Schedule GST531 Return of Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies Election and application forms available to all businesses or individuals GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site GST20 Election for GST/HST Reporting Period GST21 Joint Venture Election- Election to Have Joint Venture Operator Accounts for GST/HST GST22 Real Property- Election to Make Certain Sales Taxable GST24 Election and Revocation of the Election to Tax Professional Memberships GST29 Educational Services- Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization GST44 Election Concerning the Acquisition of a Business or Part of a Business GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of Accounting Periods for GST/HST GST74 Election and Revocation of an Election to Use the Quick Method of Accounting GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST145 Waiver of the Limitation Period for Assessment GST146 Notice of Revocation of Waiver GST159 Notice of Objection (GST/HST) GST189 General Application for Rebate of GST/HST GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST190A GST/HST New Housing Rebate- Appendix A GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST288 Supplement to Forms GST189 and GST498 GST352 Application for Clearance Certificate GST370 Employee and Partner GST/HST Rebate Application GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST502 Election and Revocation of an Election Between Auctioneer and Principal GST506 Election and Revocation of an Election Between Agent and Principal GST507 Third Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a Business Number RC1A Business Number (BN)- GST/HST Account Information RC59 Business Consent RC145 Request to Close Business Number (BN) Program Accounts RC366 Direct Deposit Request for Businesses RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7000-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate RC7001-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominium RC7002-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate- Apartment Buildings RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrants First Resellers RC7003-PE Prince Edward Island Provincial Sales Tax (PST) Transitional New Housing Rebate for Non-registrants First Resellers RC7004-BC British Columbia Transition Tax Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST 190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule Election and application forms for public service and public sector bodies GST23 Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to Have Its Exempt Memberships Treated as Taxable Supplies GST26 Election or Revocation of an Election by a Public Service Body to have an Exempt Supply of Real Property Treated as a Taxable Supply GST31 Application by a Public Service Body to have Branches or Divisions Designated as Eligible Small Supplier Divisions GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method Of Accounting GST322 Certificate of Government Funding GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST523-1 Non-profit Organizations- Government Funding RC7066 SCH E Provincial Schedule- GST/HST Public Service Bodies' Rebate Election and application forms for corporations and financial institutions If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST-Selected listed financial institutions. GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to use Particular Input Tax Credit Allocation Methods GST117 Transitional Year Election or Revocation of an Election for a Qualifying Institution to Determine Input Tax Credits on Residual Inputs GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST303 Application to Offset Taxes by Refunds or Rebates GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4600 Election or Revocation of an Election Under Subsection 217.2 (1) RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 GST/HST Pension Entity Rebate Application and Election RC4609 Election or Revocation of Election To Use the Real-Time Calculation Method or the Reconciliation Method RC4610 Election to Have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612 Application to Not be Considered a Selected Listed Financial Institution RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits RC4614 Attribution Point Election and Revocation For A Selected Listed Financial Institution RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes (formerly GST25) Applications for non-residents GST114 Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST115 GST/HST Rebate Application for Tour Packages GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST386 Rebate Application for Conventions Rebate applications for diplomats GST498 GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units Technical information Excise and GST/HST News GST/HST Info Sheets GST Memoranda (prior to 1995) GST/HST Memoranda Series GST/HST Notices GST/HST Policy Statements GST/HST Technical Information Bulletins Date modified: 2016-07-06 ...

To help the Board fulfil its governance responsibilities, four committees and one sub‑committee undertake much of the detailed review of items brought before the Board for its consideration. ... Decisions are informed by rigorous analysis of risk, research, expected results, the environment, and other considerations. ...

It is a general administrative practice of the CRA to authorize another CRA official to prepare a decision report for the delegated official's consideration, including a recommendation on whether granting relief is justified. ... They will prepare a decision report for the consideration of the director or another delegated official, including a recommendation on whether granting relief is justified. ...

We will take into consideration any personal information that the debtor presents that may affect this ability. ... If you transfer property to a spouse or a person who has since become your spouse, a person under 18 years of age, or a person with whom you were not dealing at arm’s length, that person becomes liable for the lesser of the amount you owe, or the excess of the fair market value of the property over the consideration given for the property. ...

The consideration is paid in full at the time the agreement is entered into. 4. ... The consideration for each agreement is paid in full at the time the agreement is entered into. 5. ...

In addition, these modules are to be in as finished condition as possible prior to leaving the manufacturer's premises, taking into consideration that they must be transported. ... In addition, these modules are in as finished condition as possible prior to leaving the manufacturer's premises, taking into consideration that they must be transported, such that the manufacture and assembly of each component is completed or substantially completed prior to being moved to a site. 3. ...