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"claim preparer" / « préparateur» "claim preparer" of an SR&ED form, means a person or partnership who agrees to accept consideration to prepare, or assist in the preparation of, the form but does not include an employee who prepares, or assists in the preparation of, the form in the course of performing their duties of employment. "claim preparer information" / « renseignements relatifs au préparateur » "claim preparer information" means prescribed information regarding (a) the identity of the claim preparer, if any, of an SR&ED form, and (b) the arrangement under which the claim preparer agrees to accept consideration in respect of the preparation of the form. ...

In addition, while most Canadian charities operating internationally follow such practices, consideration of this work can help ensure vigilance in maintaining the current high standards. Registered charities are therefore encouraged to review the best practices that international agencies and foreign governments have put forward for consideration (International Best Practices; Policies in other Countries). ...

Receipts In most cases, a gift is a voluntary transfer of property without valuable consideration to the donor. ... The advantage is generally the total value of any property, service, compensation, use or any other benefit that the donor is entitled to as partial consideration for, or in gratitude for, the gift. ...

Note *If you used an online, electronic, or telephone application form to obtain the annuitant’s information, please note that consideration may be given to RSP and RIF administrative relief relating to registration issues only if a certified true copy of the complete transcript of what transpired is provided in addition to the other relevant documents listed above. ... Consideration may be given in cases of fraud. Date modified: 2014-01-30 ...

If a particular RPP is based on a specimen plan, we would need an amendment to the specimen plan to give such consideration. ... In the case of an underfunded IPP, similar consideration may be provided as long as the lump-sum commuted value transferred from the plan represents the final payment to the member and all plan assets are paid from the IPP within 90 days of the transfer. ...

A DPSP trust is liable for tax if any of the following applies: its property was used as security for a loan; it disposed of property for inadequate or no consideration; it acquired property for a consideration greater than its fair market value; it had an excess amount at the end of any month; it made an agreement described in subsection 207.1(5) of the Income Tax Act to acquire a share of the capital stock of a corporation (from someone other than the corporation) at a price other than its fair market value; it acquired non-qualified investments in the year, even if they were disposed of during the year; it held investments in the year that were qualified investments when acquired, but that became non-qualified investments while the trust held them; or the plan was a revoked plan at any time during the year. ...

When accessories are sold together with zero-rated farm equipment for a single consideration, but are not attached to or installed on the equipment, the supply of the accessories is deemed to form part of the supply of the equipment, provided the supply of the accessories is incidental to the supply of the equipment. ... The invoice is for a single consideration of $45,150. The farmer will attach the tool box to the tractor. ...

Generally, in these situations, the principal is considered to have charged and collected the tax and is required to account for that tax in its net tax calculation; where a registrant acts as agent of a supplier in charging and collecting the consideration and GST/HST payable in respect of a supply made by the supplier (i.e., a billing agent) and has made an election under subsection 177(1.1) of the ETA. ... The franchisor invoices for and collects the total consideration and GST/HST payable by the recipient of the taxable services. ...

Some of the information, such as accruals and services provided without charge by other government departments, included in the Statements of Operations, are based on management's best estimates and judgments with due consideration to materiality. ... The Agency maintains systems of financial management and internal control which give due consideration to costs, benefits and risks. ...

It is important to always provide all relevant information to CRA to allow for a complete consideration of the issue, at the assessing, audit, and objection stages. ... While an application for taxpayer relief from interest or penalties is under consideration, collection action will continue and the amount is due and payable. ...