Search - consideration

It is within this context that the S ustainable Development Strategy 2004-2007 will unfold, and as such, takes into consideration internal and external realities. ... To assess how well sustainable development considerations are being integrated into programs, we will develop an audit program and measure progress over time. ... In terms of facilitating the measurement of sustainable development in programs, policies, and plans, our main indicator will be the presence of sustainable development considerations in key CRA planning tools, and the ultimate measure will be the tabling of triple bottom line (economic, social, and environmental) annual reports. ...

"Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is (a) imported by or on the order of a foreign government or an agency or representative of a foreign government; or (b) imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges. ... "Goods that are imported by a particular person where the goods are supplied to the particular person by a non-resident person for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of tangible personal property. ... Therefore, if a three-year subscription was purchased and paid for prior to 1991, even if the subscription is for a period after 1990, no GST applies to the consideration. 67. ...

If the supply of the option to purchase real property is a taxable supply, the consideration payable for the acquisition of the option is subject to the GST/HST. ... Where the supply includes the provision of real property situated in two or more provinces, separate taxable supplies of real property are deemed to be made for each part of the real property that is located in a particular province, for separate consideration equal to the proportion of the total consideration reasonably attributable to each part of the real property. ... Since the properties are situated in two provinces, the Excise Tax Act deems the supply of the real property to be two separate supplies made for separate consideration. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... In most cases, a gift is a voluntary transfer of property without valuable consideration. ... At that time, the amount of the gift that you may claim is generally equal to: where the option is exercised by the qualified donee, the FMV of the underlying property minus any consideration that you receive from the qualified donee for the property and the option; or where the option is sold by the qualified donee, the lesser of:- the FMV of the underlying property; and- the FMV of any consideration, other than a non-qualifying security of any person, received by the qualified donee for the option, minus any consideration that you receive from the qualified donee for the option. ...

A key part of the process of determining charitable status involves a consideration of the question of who will be benefiting. ... Moreover, this notion of sufficiency seems to imply large enough numbers of beneficiaries whereas, in fact, the number of those benefiting is not a major consideration. ... Courts in Canada have taken a more cautious approach to such evidence, believing that a consideration of evidence of public opinion would be injudicious, courts being ill-equipped to "assess public consensus, which is a fragile and volatile concept. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... In most cases, a gift is a voluntary transfer of property without valuable consideration. ... At that time, the amount of the gift that you may claim is generally equal to: where the option is exercised by the qualified donee, the FMV of the underlying property minus any consideration that you receive from the qualified donee for the property and the option; or where the option is sold by the qualified donee, the lesser of:- the FMV of the underlying property; and- the FMV of any consideration, other than a non-qualifying security of any person, received by the qualified donee for the option, minus any consideration that you receive from the qualified donee for the option. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, in gratitude for, or in any other way related to the gift. ... In most cases, a gift is a voluntary transfer of property without valuable consideration. ... At that time, the amount of the gift that you may claim is generally equal to: where the option is exercised by the qualified donee, the FMV of the underlying property minus any consideration that you receive from the qualified donee for the property and the option where the option is sold by the qualified donee, the lesser of: the FMV of the underlying property the FMV of any consideration, other than a non-qualifying security of any person, received by the qualified donee for the option, minus any consideration that you receive from the qualified donee for the option Are you an artist? ...

A number of the Senate Committee‘s recommendations were addressed directly to the ACCS for its consideration. ... The ACCS decided to make three recommendations for immediate consideration by the Minister of Revenue and her colleagues, particularly the Minister of Finance. ... The RFWG has included some considerations around design of such a home in Appendix 2. ...

Recommendations The sector members of the ACCS present the following eight recommendations to the Minister of National Revenue and the Commissioner of the CRA for their consideration. ... There are privacy considerations in the collection of, storage of, and dissemination of identifying information. ... There are also privacy considerations that make it difficult to easily access nonprofit data. ...

Section 141.02 sets out these rules, which, in conjunction with section 169 and subsections 141.01(2) and 141.01(3), apply in determining the extent to which property or a service is consumed or used, or acquired, imported or brought into a participating province for consumption or use for the purpose of making taxable supplies for consideration or otherwise (for example, for making exempt supplies). ... Generally, an excluded input is capital property or an improvement to capital property, and an exclusive input is a property or service acquired by the financial institution directly and exclusively for the purpose of making taxable supplies for consideration, or directly and exclusively for purposes other than making taxable supplies for consideration. ... As a result, for its fiscal year ending December 31, 2021, the extent to which each of Securities Dealer G’s residual inputs is acquired, imported or brought into a participating province or consumed or used for the purpose of making taxable supplies for consideration is deemed to be 15% and the extent to which each of Securities Dealer G’s residual inputs is acquired, imported or brought into a participating province or consumed or used for purposes other than making taxable supplies for consideration is deemed to be 85%. ...