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Consideration should be given to updating the initial description in the PIB to reflect the legal authority for the collection. ...

Such transactions can therefore result in income or expense as contemplated by sections 3 and 9 thereof or can result in the acquisition or disposition of capital property, eligible capital property, personal-use property or inventory, depending upon the circumstances of the persons who are bartering and the nature of that which is bartered, on the same basis as if cash was the consideration. 5. ...

Criteria for accepting an ACAP request An ACAP request generally will be considered for acceptance if all of the following criteria are met: an ACAP request is made at the same time as the related MAP request; the issues in the ACAP request are the same as those in the MAP request; years subsequent to those included in the MAP request and for which the taxpayer has requested ACAP consideration have been filed and initially assessed; after consultation between the appropriate tax services office (TSO) and the Competent Authority Services Division, the CRA is satisfied that the facts and circumstances have remained unchanged between the MAP and ACAP taxation years; the other Competent Authority agrees to include the ACAP period with the related MAP request; and there are no issues involving unusual situations or transactions that would render the application of an ACAP impractical. ...

The British Columbia transition tax is generally calculated at 2% of the consideration payable for the sale or, in the case of a self-supply, 2% of the fair market value of the housing. ...

Represents the Board and appears on its behalf at official functions and has prime responsibility for interaction with the Minister, Commissioner, Agency officials, and other government officials, having due regard to the Board's mandate and to the considerations outlined in Guidelines on Representing the Agency for Members of the Board of Management of the Governance Manual. 12. ...

This means Directors must: not give special consideration to the interests of those who nominated them or to the interests of a third party; ensure the confidentiality of all information received; avoid and declare all conflicts of interest; exercise their powers only for the purpose for which they were intended; and keep in mind the Agency's mandate and the mandate of the Board. 2. ...

Rating Scale Board’s Assessment and Related Comments Next Steps Strong STRONG Consideration should be given to assessing the effectiveness of horizontal management throughout the Agency. ...

Shares and partnership interests- In cases where the consideration for certain types of restrictive covenants directly relates to the grantor's disposition of an eligible interest and where five additional requirements are satisfied and the grantor and buyer elect in prescribed form. ...

In determining a commensurate value attributable to work performed by a partner in the activities of the partnership, both the time expended and the expertise provided are taken into consideration. ...

Where a taxpayer in the business of farming retains the title to his farm and merely sells the right to harvest the crop therefrom, the consideration so paid for that right is income to the vendor and an allowable deduction to the purchaser for tax purposes. ...