Search - consideration

B.C. government entities will pay the GST on consideration that becomes due on or after April 1, 2013 (unless it was paid before that date) with respect to taxable supplies of property or services made in B.C. ...

It's important to note that the availability of an automobile is a separate consideration from that of personal use. ...

Specified foreign property is defined in subsection 233.3(1) of the Income Tax Act and includes: funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada; tangible property situated outside Canada; a share of the capital stock of a non-resident corporation; shares of corporations resident in Canada held outside Canada; an interest in a non-resident trust that was acquired for consideration; an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135; a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property; a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable; an interest in a foreign insurance policy; and precious metals, gold certificates, and futures contracts held outside Canada. ...

. ¶1.6(g) and (h) have been added to reflect previously published CRA guidance on this form of non-qualifying consideration. ¶1.7 (formerly included in ¶6, ¶7 and ¶8 of IT-450R) has been revised to provide clarity. ...

The insurance company will be required to charge and collect GST/HST on the consideration received in respect of the administrative services pursuant to the ASO contract. ...

AGR-1- Statement of Farm Support Payments AGR-1(A)- Statement of Farm Support Payment AGR-1(B)- Statement of Farm Support Payments AGR-1SUM- Return of Farm-Support Payment B273- Excise Return- Tobacco Products Inventory Tax B274- Record of Inventory- Tobacco Products Inventory Tax CPT20- Election to Pay Canada Pension Plan Contributions CPT53- Agreement of Social Security of Febuary 9, yyyy between France and Canada-Extension of the Assignment D2-6-6- Co-operation With Statistics Canada D21-2-7- Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization EDRATES- ARCHIVED- Excise Duty Rate Summary GST370- Employee and Partner GST/HST Rebate Application GST382- Public Service Bodies' Notice of Revocation of Election for the Special Quick Method of Accounting GST494- Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions IC70-1- Announcement- Information Circulars and Interpretation Bulletins (Archived) IC71-17R4- Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) IC73-10R3- Tax Evasion (Archived) IC73-21R8- Claims for Meals and Lodging Expenses of Transport Employees (Archived) IC74-6R2- Power Saw Expenses (Archived) IC74-6R2SR- Special Release- Power Saw Expenses (Archived) IC75-2R7- Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election (Archived) IC82-6R3- Clearance Certificate (Archived) IC82-6R6- Clearance Certificate (Archived) IC84-3R6- Gifts to Certain Charitable Organizations Outside Canada IC84-3R-ATTACH- Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada IC86-4R2SUP1- Scientific Research and Experimental Development Automotive Industry Application Paper (Archived) IC87-2- International Transfer Pricing (Archived) IC89-2R- Directors' Liability- Section 227.1 of the Income Tax Act and Section 323 of the Excise Tax Act (Archived) IC92-1- Guidelines for Accepting Late, amended or Revoked Elections (Archived) IC92-2- Guidelines for the cancellation and Waiver of Interest and Penalties (Archived) IC92-3- Guidelines for Refunds Beyond the Normal Three Year Period (Archived) IT-CS24- Correction sheet (Archived) IT-INDEX- Income Tax Interpretation Bulletins and Technical News INDEX NR4A-RCA- Statement of Amounts Paid to Non-Residents of Canada to Which the Provisions of Paragraphe 212(1) of the Tax Act Apply NR6- Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty P113- Gifts and Income Tax P150- Home Buyer's Plan P151- Canadian Residents Going Down South PRIER- Prescribed Rates of Interest, updated January YYYY RC18- Calculating Automobile Benefits for YYYY RC71- Statement of Discounting Transaction RC89- Employer's Application for a Refund of Employment Insurance Premiums Under the New Hires Program RC151- GST/HST- Credit Application for individuals who become residents of Canada in YYYY RC267- Contributions to a United States Employer-Sponsored Retirement Plan for YYYY RC268- Contributions to a United States Retirement Plan by a Commuter from Canada RC269- Contributions to a Foreign Employer-Sponsored Pension Plan or to a Social Security Arrangement (other than a United States Arrangement) RC312- Reportable Transaction Information Return RC322- AgriInvest Adjustment Request RC359- Tax on excess employee profit sharing plan amounts RC360- Saskatchewan Graduate Retention Program RC381- Inter-provincial calculation for CPP and QPP contributions and overpayments RC383- Tax-exempt Earned Income Information for a Pooled Registered Pension Plan RC431- Request for Re-appropriation of T2 Statute-barred Credits RC4015- Reconciliation of Business Income for Tax Purposes YYYY RC4018- Electronic Filers Manual YYYY Tax Year RC4060- Farming Income and the AgriStability and AgriInvest Programs Guide RC4088- Guide to the General Index of Financial Information (GIFI) for Corporations RC4089- General Index of Financial Information- GIFI-Short Form RC4093- When Customs Seizes Your Goods RC4120- Employers' Guide- Filing the T4 Slip and Summary Form YYYY RC4157- Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary Form- YYYY RC4163- Employers' Guide Remitting Payroll Deductions- YYYY RC4164- Claiming a Canadian Film or Video Production Tax Credit- Guide to Form TYYYY- Includes Form T1131 RC4169- Tax Treatment of Mutual Funds for Individuals RC4385- Claiming a Film or Video Production Services Tax Credit RC4408- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide- Joint Forms and Guide RC4445- T4A-NR- Payments to Non-Residents for Services Provided in Canada Date modified: 2016-12-28 ...

Some of the information included in the financial statements, such as accruals and the allowance for doubtful accounts, is based on management's best estimates and judgment, with due consideration to materiality. ...

This strategic context is an important consideration for both the introduction of new human resources initiatives and refinement of existing practices. ...

[Footnote 1] Committee Membership and Director Participation The Board of Management is supported by four committees that undertake much of the detailed review of items brought before the Board for the Board’s consideration. ...

Committee Membership and Director Participation The Board of Management is supported by four committees that undertake much of the detailed review of items brought before the Board for consideration. ...