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Another consideration in determining whether a corporation is liable for any Part I.3 tax is the "capital deduction". ...

The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...

Commissioner of the Canada Revenue Agency Canada Revenue Agency Ottawa, Ontario ****At the time of writing this report, processes were under way to appoint new members from British Columbia and Ontario**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...

[Footnote 17] Sustainability Criteria for Partnerships consist of a series of relevant prompt questions under the broad headings of Economic, Social, Environment, and Good Governance considerations. ...

When an audit is being conducted, it is advisable for a charity to make all relevant documents available for consideration. ...

In determining whether a particular recreational unit is affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the Act, consideration is given to the method and degree of physical attachment of the unit to the land, as well as the purpose for which the unit has been attached to the land. ...

The term "excluded activity", in respect of a false statement, means the activity of promoting or selling (whether as principal or agent or directly or indirectly) an arrangement, an entity, a plan, a property or a scheme (in this definition referred to as the "arrangement") where it can reasonably be considered that one of the main purposes for a person's participation in the arrangement is to obtain a tax benefit, or accepting (whether as principal or agent or directly or indirectly) consideration in respect of the promotion or sale of an arrangement. ...

A formal request, explaining the circumstances leading to the request, should be provided to the Registered Plans Directorate for our consideration. 26. ...

Exempt health care services The general rule under the Excise Tax Act (the Act) is that every recipient of a taxable supply, other than a zero-rated supply, made in Canada shall pay tax calculated at the rate of 5%, 12%, 13%, or 15% (depending on the place of supply) on the value of the consideration for the supply. ...

., mini-homes) that are now included under the definition of mobile home had been excluded prior to April 24, 1996, the change in the definition has different effective dates in the following circumstances: The new definition also applies to supplies of mobile homes made before April 24, 1996, if the consideration for the supply becomes due on or after that day or is paid on or after that day without having become due and the individual is applying for a new housing rebate for a mobile home bought from a builder (including a dealer or manufacturer). ...