Search - consideration

A person may sell, issue, or accept consideration in respect of a tax shelter only for the calendar year designated as being applicable to the identification number. ...

Consideration must be given to: the duration of the program; any terms and conditions that apply to the award; and the period for which support is intended to be provided by the award. ...

A.2 For donations made after February 25, 2008, the budget proposes to extend the current tax treatment to capital gains on the exchange of unlisted securities (other than prescribed interests in a partnership) for publicly traded securities, where: at the time they were issued, the unlisted securities included a condition allowing the holder to exchange them for the publicly traded securities; the publicly traded securities are the only consideration received on the exchange; and the publicly traded securities are donated within 30 days of the exchange. ...

To achieve this understanding, this paper: Examines some of the key considerations related to tax gap estimation; Outlines the approaches to tax gap estimation taken by key countries that publish such estimates; Reviews the advantages and limitations of tax gap estimation and discusses the potential utility and relevance of the concept for the CRA; and Identifies the next steps that the CRA will take on this issue. ...

Kovaluk transferred her ownership of these villas to third parties for no consideration, with the intention of avoiding payment of her court-imposed fine. ...

However, there would be very few student jobs that would likely require this consideration. ...

The rebate will continue to be available in respect of a supply of a tour package or accommodation made on or before March 22, 2017, regardless of when the consideration for the supply is paid or the tour takes place. ...

Unless a DTC election is made, amounts that are left in the plan (after taking into consideration any repayments under the Canada Disability Savings Act) are to be paid to the beneficiary or the beneficiary's estate. ...

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. ...

Individuals paid by commissions and who claim expenses can elect to use Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions, to take into consideration the expenses in the calculation of their income tax. ...