Search - consideration

If the hospital authority is a GST/HST registrant that provides taxable goods and services for consideration in the course of a commercial activity, then it will be subject to the usual rules under the GST/HST. ...

The financial advisory services provided by AdvisorCo involved its undertaking of a study to enable the rendering of an opinion as to the fairness of the financial consideration to be paid by PurchasingCo for the shares of TargetCo. ...

Other formulas will receive consideration, but a formula must not result in merely a nominal employer contribution so that the plan becomes primarily a savings plan for employees. ...

Currently, the business case for providing PKI on a large scale is under consideration by the federal government. ...

Consequently, the testing session may last approximately two hours when taking into consideration the 60 minutes of testing time and the instruction phases. ...

A report and action plan have been presented to the Minister of National Revenue for consideration and approval. ...

Response CRA has formalized an integrated HR planning process to ensure that HR planning decisions are made in the context of environmental considerations and business objectives. ...

(d) The attribution rules do not apply if fair market consideration is paid for the property transferred and an election is made to not have the subsection 73(1) rollover apply. ...

Under the above conditions, if you transfer property to: a spouse or a person who has since become your spouse; a person under 18 years of age; or a person with whom you were not dealing at arm's length; the person to whom you transfer property becomes liable for the lesser of the amount you owe, or the excess of the fair market value of the property over the consideration given for the property. ...

In the absence of awareness, monitoring and enforcement of PSS policy and procedures, the Agency is exposed to the risk that personnel may not have been screened at the appropriate level, including consideration of all information relevant to the screening process. ...