Search - consideration

In order to ensure consideration of a treaty-based waiver application, it should be submitted at least 30 days prior to the commencement of the services in Canada or 30 days prior to the initial payment for the related services. ... Non-residents providing services through corporations, partnerships, or joint ventures or who have done so in the past, will be reviewed under the guidelines taking into consideration the total of their services provided in Canada in the period both as an individual, and through the corporation, partnership or joint venture. ... The geographic area to consider is relative to the industry and type of activity under consideration. ...

To provide guidance on this requirement, a policy paper on SD was drafted Indicator(s): Percentage of partnership negotiations/discussions that included considerations of sustainability criteria; number of commitments completed in the action plan for integrating SD into partnerships. ... Due Date: Annual Complete Annually, the CRA communicates SD to employees through SD national events-Earth Day, Environment Week, and Waste Reduction Week; campaigns such as our paper reduction campaign, updates and postings to our SD website; release of national and local SD messages, newsletters; and integration of SD messages and considerations into Agency communiqué and activities, such as BBQs and charitable campaigns. ... In progress (60% complete) The CRA promoted the SD criteria as a tool to help policy and program developers to incorporate SD considerations into their decisions and products. ...

A person's threshold amount for any fiscal year is calculated by reference to the total value of the consideration for taxable supplies (other than supplies of financial services, sales of capital property and zero-rated exports) made by that person (and any associates) in the immediately preceding fiscal year. ... Time during consideration not counted ss 310(2) 47. The time during which a question is being determined by the Tax Court of Canada is excluded from the limitation periods for issuing assessments and the filing of Notices of Objection and Appeal. ... Time during consideration not counted ss 311(7) 52. The time between the day an application is served on a person as described in paragraph 48 and the day the determination becomes final in the case of a named person (or the day the person is notified of not being named in an order of the court, in any other case) is excluded from the limitation periods for the issuing of assessments and the filing of Notices of Objection and Appeal. ...

When making the revisions, careful consideration was given to the needs of applicants. ... Draft governing documents can be submitted as part of a complete application, for one‑time consideration. Be aware that, following our initial consideration, you must include complete copies of certified governing documents. ...

Many factors must be taken into consideration in establishing whether an individual is an employee or is self-employed. ... In determining whether an individual is an employee or self-employed person, the CCRA will apply the use of a four-in-one test, which involves the consideration of the following criteria: (a) the extent to which the worker is subject to the control of the payor; (b) whether the worker provides his or her own tools; (c) whether the worker has a chance of profit or risk of loss; and (d) whether or not the worker is employed as part of the business and performing services integral to the business. ... For a discussion on certain other expenses which may be deducted under section 8 by employees, in computing income from an office or employment, refer to the current version of the following interpretation bulletins: IT-103, Dues Paid to a Union or to a Parity or Advisory Committee IT-158, Employees' Professional Membership Dues IT-352, Employee's Expenses, Including Work Space in Home Expenses IT-518, Food, Beverages and Entertainment Expenses IT-522, Vehicle, Travel and Sales Expenses of Employees Bulletin Revisions ¶s 1 to 7, 9 and 11 to 19 have not been revised since the issuance of IT-525R on August 17, 1995. ¶ 8 was revised to take into consideration that the decision in Wiebe Door Services Ltd. v. ...

These consultations highlighted procedural, process, and policy best practices for the CRA's consideration. ... The new PIA process ensures that privacy considerations are addressed early on in the planning of new and modified programs in accordance with privacy legislation and TBS policy instruments. ... The PIA highlights the key points that demonstrate how privacy considerations have been factored into the development and implementation of the division. ...

However, this is an area where fact-patterns are likely to vary and a variety of considerations may apply. ... Has consideration been given to a potential adverse impact on the charity's reputation from its commercial operations? ... Is the activity commercial in nature—that is, does the charity derive revenue in consideration for the provision of goods or services? ...

We may give special consideration for an earlier effective registration date where there is a transfer of assets between plans related to a buy/sell agreement for the ongoing pension coverage of the plan members. ... The person who is the administrator, or the majority of persons who form the body that is the administrator, must be resident in Canada except as otherwise allowed in writing by the Minister. 2.5.1 Non-Resident Administrator Consideration will be given to allow a non-resident to be the plan administrator. ... A letter of undertaking from the non-resident administrator confirming the above-mentioned requirements must be provided prior to our consideration for approval. ...

A "recipient" is defined, in part, as the person who is liable to pay the consideration in respect of a supply. ... Generally, for the insured to be considered the recipient of the supply related to repairing or replacing the property, the invoice must name the insured as the purchaser and the insured must be the person legally liable to the supplier for payment of the consideration for the supply. ... GST/HST forms E412- Notice of Revocation of Waiver GST59- GST/HST Return for Imported Taxable Supplies and Qualifying Consideration GST62- Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST66- Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST74- Election and Revocation of an Election to use the Quick Method of Accounting GST111- Financial Institution GST/HST Annual Information Return GST190- GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST287- Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST303- Application to Offset Taxes by Refunds or Rebates RC79- Deposit Advice RC199- Voluntary Disclosures Program (VDP)- Taxpayer Agreement RC7066-SCH- Provincial Schedule- GST/HST Public Service Bodies' Rebate GST/HST guides RC4027- Doing Business in Canada- GST/HST Information for Non-Residents RC4028- GST/HST New Housing Rebate RC4419- Financial Institution GST/HST Annual Information Return GST/HST info sheets GI-066- How a Charity Calculates the Net Tax to be Reported on its GST/HST Return (revised) GI-067- Basic GST/HST Guidelines for Charities (revised) GI-068- Basic GST/HST Guidelines for Public Institutions (revised) GI-106- Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers (revised) GI-118- Builders and GST/HST NETFILE GI-119- Harmonized Sales Tax – New Place of Supply Rule for Sales of Specified Motor Vehicles GI-120- Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit GI-121- Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate GST/HST memoranda 17-14- Election for Exempt Supplies GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) Excise duty notices EDN30- Tobacco Marking Requirements under the Amended Stamping and Marking of Tobacco Products Regulations Softwood lumber products export charge notices SWLN39- Termination of the 10% Additional Export Charge and Refund of Overpayments SWLN40- Surge Charge – Alberta Region (June 2011) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

For a grandparented residential condominium unit or condominium complex, the transitional tax adjustment would not be based on the degree of completion of the unit or complex and is instead calculated at 4.5% of the consideration payable for the unit or complex. ... Appendix C – Summary tables The following tables illustrate the proposed transitional rules for purchases of newly constructed or substantially renovated residential complexes from a builder, taking into consideration the previous two rate reductions in the GST. ... Purchase and sale agreement entered into after November 8, 2012 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 1 PST transitional rebate Before April 1, 2013 Before April 1, 2013 5% No No Yes No Before April 1, 2013 After March 31, 2013 5% No No Yes No After March 31, 2013 Before April 1, 2013 5% No No Yes No After March 31, 2013 After March 31, 2013 14% No No Yes Yes Footnote 2 Purchase and sale agreement entered into after October 30, 2007 and before November 9, 2012 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 3 PST transitional rebate After December 31, 2007 and before April 1, 2013 After December 31, 2007 and before April 1, 2013 5% No No Yes No After December 31, 2007 and before April 1, 2013 After March 31, 2013 5% No No Yes No After March 31, 2013 After December 31, 2007 and before April 1, 2013 5% No No Yes No After March 31, 2013 After March 31, 2013 5% No No Yes No Purchase and sale agreement entered into after May 2, 2006 and before October 31, 2007 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate Footnote 4 GST new housing rebate Footnote 5 PST transitional rebate After December 31, 2007 and before April 1, 2013 After December 31, 2007 and before April 1, 2013 6% No Yes Yes No After December 31, 2007 and before April 1, 2013 After March 31, 2013 6% No Yes Yes No After March 31, 2013 After December 31, 2007 and before April 1, 2013 6% No Yes Yes No After March 31, 2013 After March 31, 2013 6% No Yes Yes No Purchase and sale agreement entered into before May 3, 2006 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate Footnote 6 2008 transitional rebate Footnote 7 GST new housing rebate Footnote 8 PST transitional rebate After June 30, 2006 and before April 1, 2013 After June 30, 2006 and before April 1, 2013 7% Yes Yes Yes No After June 30, 2006 and before April 1, 2013 After March 31, 2013 7% Yes Yes Yes No After March 31, 2013 After June 30, 2006 and before April 1, 2013 7% Yes Yes Yes No After March 31, 2013 After March 31, 2013 7% Yes Yes Yes No Footnotes Footnote 1 The GST new housing rebate is available if all of the conditions for claiming the rebate are met, for example, the total consideration payable for the housing is less than $450,000. ...