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Qualifying consideration Qualifying consideration is defined in section 217 and is in respect of an outlay made, or expense incurred, outside Canada. ... Therefore the amount is included in Part A of qualifying consideration. ... As such, the amount is included in Part A of qualifying consideration. ...

Paid or credited consideration 3.15 For Part XX purposes, consideration is compensation in any form paid or credited to a seller in connection with relevant activities. ... These relevant activities are: selling goods for consideration renting real or immovable property, for consideration providing a personal or prescribed service, for consideration renting a means of transport for consideration Selling goods 4.2 Selling goods for consideration is a relevant activity. ... Consideration over multiple periods 7.5 Consideration is a key determination when considering a reportable seller (see Chapter 3). ...

Applying the rebate factor to calculate the value of the consideration Value of consideration 14. ... Value of the consideration for purposes of the Nova Scotia rebate Consideration payable for stated price net of rebates 37. ... Applying the rebate factor to calculate the value of the consideration Value of consideration 41. ...

Applying the rebate factor to calculate the value of the consideration Value of consideration 14. ... Value of the consideration for purposes of the Nova Scotia rebate Consideration payable for stated price net of rebates 37. ... Applying the rebate factor to calculate the value of the consideration Value of consideration 41. ...

Applying the rebate factor to calculate the value of the consideration Value of consideration 14. ... Value of the consideration for purposes of the Nova Scotia rebate Consideration payable for stated price net of rebates 37. ... Applying the rebate factor to calculate the value of the consideration Value of consideration 41. ...

COVID-19 — Impacts and considerations for the CRA The CRA's recent transformation initiatives, supported by the People First philosophy, created the right conditions for a strong and empathetic service-oriented delivery of emergency response measures during the pandemic The CRA put clients and stakeholders at the centre of its administration of pandemic programs: It developed new tools for stakeholder engagement and solicited participants' views on their experience to improve communications and education efforts It conducted 24 usability studies with 165 Canadians It hosted or participated in 64 stakeholder interactive question-and-answer sessions with over 19,800 participants representing eligible small and medium businesses, employers and stakeholder organizations Context The CRA is always looking at how it can improve its support to Canadians and be a world-class tax and benefits administration. ... Considerations The CRA has been implementing an approach to the design and delivery of its programs and services centered on clients' needs and experiences across service channels (i.e., the Internet, contact centres, and letter mail). ... Long-term considerations The CRA is evaluating new ways to improve its collection of, access to, and use of data in order to provide a better service to clients and continue to be an effective and efficient tax and benefit administration. ...

Simplified Northern Residents Travel Deduction Consultations – What we learned report October 2023 On this page Executive Summary Background Purpose and objectives Facilitated Roundtables Considerations and approach Participant recruitment Logistics and structure Roundtable evaluations Online Consultation Questionnaire Considerations and approach Participant demographics Email Submissions Considerations and approach What We Learned Experience claiming the northern residents travel deduction Perspectives on the pilot project Resources and support for claiming the deduction Next Steps Conclusion Appendix Roundtable discussion guide Executive Summary When the Canada Revenue Agency (CRA) met face-to-face with small and medium businesses and accountants in Whitehorse, Yellowknife, and Iqaluit through the Serving You Better consultations in 2016, we heard feedback about issues that affect individuals. ... Careful consideration was given to the needs, realities and lived experiences of northern communities. ... Online Consultation Questionnaire Considerations and approach As part of the consultation, the CRA launched an online questionnaire to collect quantitative and qualitative information about the experience of northern residents, tax professionals, and other stakeholders with the SNRTD, the new airfare tables, the flexible review process, and the CRA’s resources and support available to Canadians to navigate the SNRTD. ...

The CRA provides input and is consulted on operational considerations. ... Considerations Scammers posing as CRA employees continue to contact Canadians, misleading them into paying false debt. ... Considerations The report identified long-standing issues facing the charitable sector and the CRA. ...

Considerations CRA officials that encounter attempts of interference or hindrance must consult with their respective program within HQ on whether a referral to the PPSC may be warranted. ... Considerations CRA officials must notify their respective program within HQ when they intend to seek a compliance order. ... Conclusion Annex A provides guidelines and additional considerations with respect to the information gathering powers. ...

When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g. payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the multi-pack on March 1, 2013. ...