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Consideration A consideration includes any amount that is payable for a supply by operation of law. ... Procurative extent Procurative extent of property or a service means the extent to which the property or service is acquired, imported, or brought into a participating province: for the purpose of making taxable supplies for consideration; or for purposes other than making taxable supplies for consideration. ... Recipient Recipient of a supply of property or a service means: where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration; where bullet (a) does not apply and consideration is payable for the supply, the person who is liable to pay that consideration; and where no consideration is payable for the supply: in the case of a supply of property by way of sale, the person to whom the property is delivered or made available; in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available; and in the case of a supply of a service, the person to whom the service is rendered. ...

In such cases, consideration may be given to waiving penalties and/or interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 14. Consideration would not generally be given to cancelling penalties based on an inability to pay or financial hardship unless an extraordinary circumstance has prevented compliance. ... For example, when a business is experiencing extreme financial difficulty, and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of the employees and the welfare of the community, consideration may be given to providing relief of the penalties. ...

If the taxfiler so requests, any written submission the taxfiler wishes to make will also be sent to the Department of Justice for their consideration. ... Referrals to the Department of Justice are based on considerations relating to the facts and evidence of the commission of offences and account is not taken of the prominence, influence, or position in the community of the person or persons concerned. 31. ... In cases where, in the opinion of the Department, circumstances warrant consideration of more severe action, it will be brought to the attention of the Department of Justice to consider proceeding by indictment or to seek an appropriate jail sentence, in addition to any fine. 35. ...

Any rent, royalty or similar payment, whether it be for "know-how", for the use of confidential technical information, or for any other consideration, is subject to tax under paragraph 212(1)(d) unless it falls within the exceptions described in subparagraphs (vi) through (x). ... Under this provision any payment for information concerning industrial, commercial or scientific experience will be subject to tax where the total amount payment as consideration for such information is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services, or (c) profits. 15. ... Under this provision any payment for services of an industrial, commercial or scientific character performed by a non-resident person will be subject to tax where the total amount payable as consideration for such services is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services; or (c) profits 21. ...

In order to ensure consideration of a treaty-based waiver application, it should be submitted at least 30 days prior to the commencement of the services in Canada or 30 days prior to the initial payment for the related services. ... Non-residents providing services through corporations, partnerships, or joint ventures or who have done so in the past, will be reviewed under the guidelines taking into consideration the total of their services provided in Canada in the period both as an individual, and through the corporation, partnership or joint venture. ... The geographic area to consider is relative to the industry and type of activity under consideration. ...

To provide guidance on this requirement, a policy paper on SD was drafted Indicator(s): Percentage of partnership negotiations/discussions that included considerations of sustainability criteria; number of commitments completed in the action plan for integrating SD into partnerships. ... Due Date: Annual Complete Annually, the CRA communicates SD to employees through SD national events-Earth Day, Environment Week, and Waste Reduction Week; campaigns such as our paper reduction campaign, updates and postings to our SD website; release of national and local SD messages, newsletters; and integration of SD messages and considerations into Agency communiqué and activities, such as BBQs and charitable campaigns. ... In progress (60% complete) The CRA promoted the SD criteria as a tool to help policy and program developers to incorporate SD considerations into their decisions and products. ...

A person's threshold amount for any fiscal year is calculated by reference to the total value of the consideration for taxable supplies (other than supplies of financial services, sales of capital property and zero-rated exports) made by that person (and any associates) in the immediately preceding fiscal year. ... Time during consideration not counted ss 310(2) 47. The time during which a question is being determined by the Tax Court of Canada is excluded from the limitation periods for issuing assessments and the filing of Notices of Objection and Appeal. ... Time during consideration not counted ss 311(7) 52. The time between the day an application is served on a person as described in paragraph 48 and the day the determination becomes final in the case of a named person (or the day the person is notified of not being named in an order of the court, in any other case) is excluded from the limitation periods for the issuing of assessments and the filing of Notices of Objection and Appeal. ...

When making the revisions, careful consideration was given to the needs of applicants. ... Draft governing documents can be submitted as part of a complete application, for one‑time consideration. Be aware that, following our initial consideration, you must include complete copies of certified governing documents. ...

Many factors must be taken into consideration in establishing whether an individual is an employee or is self-employed. ... In determining whether an individual is an employee or self-employed person, the CCRA will apply the use of a four-in-one test, which involves the consideration of the following criteria: (a) the extent to which the worker is subject to the control of the payor; (b) whether the worker provides his or her own tools; (c) whether the worker has a chance of profit or risk of loss; and (d) whether or not the worker is employed as part of the business and performing services integral to the business. ... For a discussion on certain other expenses which may be deducted under section 8 by employees, in computing income from an office or employment, refer to the current version of the following interpretation bulletins: IT-103, Dues Paid to a Union or to a Parity or Advisory Committee IT-158, Employees' Professional Membership Dues IT-352, Employee's Expenses, Including Work Space in Home Expenses IT-518, Food, Beverages and Entertainment Expenses IT-522, Vehicle, Travel and Sales Expenses of Employees Bulletin Revisions ¶s 1 to 7, 9 and 11 to 19 have not been revised since the issuance of IT-525R on August 17, 1995. ¶ 8 was revised to take into consideration that the decision in Wiebe Door Services Ltd. v. ...

These consultations highlighted procedural, process, and policy best practices for the CRA's consideration. ... The new PIA process ensures that privacy considerations are addressed early on in the planning of new and modified programs in accordance with privacy legislation and TBS policy instruments. ... The PIA highlights the key points that demonstrate how privacy considerations have been factored into the development and implementation of the division. ...