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Current CRA website

Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province

The provision of each part of the real property is deemed to be a separate supply for consideration equal to the portion of the total consideration for all the property that is reasonably attributable to the part that is situated in each province. ... The consideration for this supply is equal to 80% of the total consideration for the sole access to the telecommunications channel. ... The consideration for this supply is equal to 20% of the total consideration for the sole access to the telecommunications channel. ...
Current CRA website

Place of Supply in a Province – General Rules for Intangible Personal Property

However, any address of the recipient obtained in the ordinary course of business of the supplier should be taken into consideration in applying the rule. ... The recipient is generally the person who is liable under the agreement for the supply to pay the consideration payable for the supply. 45. ... Rule 3A – Consideration of $300 or less through a specified location 60. ...
Old website (cra-arc.gc.ca)

Claim Review Manual for Research and Technology Advisors - SR&ED Program

That is, they should take into consideration all the facts from the previous review in doing the present one. 4. ... Another important consideration is that the claimant could later decide to file a Notice of Objection if a claim is disallowed as unsubstantiated. ... The RTA should make an effort to understand and take into consideration the different investigative approaches that can be adopted. ...
Current CRA website

Claim Review Manual for Research and Technology Advisors

That is, they should take into consideration all the facts from the previous review in doing the present one. 4. ... Another important consideration is that the claimant could later decide to file a Notice of Objection if a claim is disallowed as unsubstantiated. ... The RTA should make an effort to understand and take into consideration the different investigative approaches that can be adopted. ...
Current CRA website

Directive on Conflict of Interest

The delegated manager will take a number of factors into consideration and make a determination on the matter. ... The decision to reduce or waive the limitation period will consider: the circumstances under which the termination of their service occurred; the general employment prospects of the employee or former employee; the significance to the CRA of information acquired by the employee or former employee by virtue of their role at the CRA; the desirability of a rapid transfer of the employee’s or former employee’s knowledge and skill from the CRA to private or other governmental sectors; the degree to which the new employer might gain unfair commercial or private advantage by hiring the employee or former employee; the authority and influence the employee had in their position at the CRA; and any other consideration at the discretion of the Agency. ... Considerations for managing a financial conflict of interest Reimbursement of costs: At the discretion of your delegated manager, the CRA may reimburse reasonable administrative costs that you may incur as a result of arrangements made to manage a conflict of interest arising from the disclosed private interests. ...
Current CRA website

Oversight

Parliamentary consideration of the above-noted audits PACP has studied the above-noted OAG reports and has conducted its own hearings on the subject-matter of each. ...
Old website (cra-arc.gc.ca)

Tax Gap in Canada: A Conceptual Study

Data Considerations More Generally One of the key challenges tax administrators face in estimating the tax gap is access to the comprehensive and good-quality data necessary to produce an estimate. ...
Current CRA website

Tax Gap in Canada: A Conceptual Study

Data Considerations More Generally One of the key challenges tax administrators face in estimating the tax gap is access to the comprehensive and good-quality data necessary to produce an estimate. ...
Old website (cra-arc.gc.ca)

Guidance on the Common Reporting Standard

For example, the entity could holds assets for a customer of a related entity, or consideration is paid to a related entity, either as an identifiable payment or as one element of a consolidated payment. ... Other considerations 8.23 Where a financial institution applies the residence address test, it must apply the test with respect to all lower value account or clearly identified group of such accounts. ... This approach requires taking into consideration the U.S. specification as provided for in Part XVIII. ...
Current CRA website

Guidance on the Common Reporting Standard

For example, the entity could holds assets for a customer of a related entity, or consideration is paid to a related entity, either as an identifiable payment or as one element of a consolidated payment. ... Important notice Interim treatment of NEW First Home Savings Accounts (FHSA) under Part XIX The FHSAs are under consideration to be added to the list of the excluded accounts prescribed under section 9006 of the ITR. ... Other considerations 7.23 Where a financial institution applies the residence address test, it must apply the test with respect to all lower value account or clearly identified group of such accounts. ...

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