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[Footnote 2] An Environmental Management System (EMS) is a systematic approach to incorporating environmental considerations into an organization's activities and provides a framework for managing environmental performance. ...

We continued work to include sustainable development considerations in the business planning process by providing a sustainable development checklist for use by planners, and by piloting the SD Lens 4 to enhance its application. ...

It is also our view that it is the law regulating outstanding cheques that has to be taken into consideration, not the law governing contracts with creditors. ...

Where subsection 160(1) applies to a subsection 75(2) situation, the transferor and transferee are jointly and severally liable to pay a) that part of the transferor's Part l tax, for each taxation year, that is attributable to the subsection 75(2) attribution, and (b) an amount equal to the lesser of (i) the transferor's tax liability for the year in which the property was transferred and for any preceding year, and (ii) the amount by which the fair market value of the transferred property exceeds the fair market value of the consideration given therefor. ...

These recommendations will be shared with the Department of Finance Canada (Finance Canada) for consideration. 2. ...

BOTTLE DEPOSITS To simplify the administration of the GST, bottle deposits will be treated in the following manner: The bottler/manufacturer (supplier) will charge and remit the GST on the value of the consideration (i.e. the "deposit") on its supplies of bottles to the vendor (a wholesaler or a retailer). ...

For example, your business receives a $1,200 pre-paid credit card from a supplier in consideration for business dealings or as a token of loyalty. ...

The fact that no revenue was generated during this period was held not to be a significant consideration in determining whether the business had commenced and was being carried on. ...

If it is impossible to get the proper documentation, taxpayers should submit full details and a written explanation for consideration. 16. ...

In such a case, consideration may be given to waiving interest in all or in part for the period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. ...