Search - consideration

Where an actual conflict exists (for example, an IPP minimum amount would be more than the plan’s actuarial surplus), this information will be taken into consideration. ...

Similar to the coming into force of many tax provisions, the temporary authority under the TLOPA takes into consideration the date on which the draft legislation was announced, which was May 19, 2020. ...

Consideration will be given to other relatively short periods of service (three years or less) that occurred inside Canada with an employer that is associated or affiliated with a participating employer. ...

However, consideration may be given to retroactive amendments for pension plans established by way of legislation or a collective bargaining agreement and the delay in implementing an amendment arose because of implementing legislation or negotiations in a collective agreement. ...

Tax Avoidance Consideration 6. Where one of the main purposes of an acquisition of shares is to acquire a right to a capital dividend, the capital dividend if paid after 4:00 p.m. ...

The Serving You Better consultations that were held at the end of 2016 highlight the government's commitment to take into consideration the points of view of stakeholders and adapt government services to their needs. ...

Consistent with general management principles of the federal government, the sustainable development principles include the following: Leadership: promote sustainable development through actions, policies, and programs; Accountability: define and be held accountable for assigned roles in supporting sustainable development; Integrated decision-making: integrate sustainable development into decision-making rules, processes, and institutions; Informed decision-making: provide the necessary knowledge, information, and learning opportunities to support the incorporation of sustainable development principles relating to economic, social, and environmental considerations into decision making; Results-based approach: take actions to ensure measurable progress towards sustainable development; Shared responsibility and cooperation: work with colleagues, clients, and partners to achieve shared goals and objectives; and Environmental stewardship and compliance: meet or exceed federal environmental legislation and implement best practices. ...

The primary groups responsible for advising on, implementing, or reporting on activities in the Plan are: Sustainable Development Steering Committee (SDSC) and Sustainable Development (SD) Champions: The role of the SDSC is to guide the work of the SD Centre of Expertise, report to the Agency Management Committee on progress with the SD Strategy, and influence senior executives towards integrating sustainable development considerations into their decision-making. ...

. ¶1.6(g) and (h) have been added to reflect previously published CRA guidance on this form of non-qualifying consideration. ¶1.7 (formerly included in ¶6, ¶7 and ¶8 of IT-450R) has been revised to provide clarity. ...

Update March 17, 2023 ¶1.13 was amended to better reflect bijuralism by adding the following as the final sentence: “However, consideration should be given to whether the inclusion of such directions in the will is valid under the relevant provincial law and that the spouse trust has been validly constituted.” ...