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Any such change should be proposed to the Department of Finance for its review and consideration. 3. ... Any such change should be proposed to the Department of Finance for its review and consideration. 4. ...

However, in a case where actions taken by a person’s authorized representative lend support to a person’s due diligence defence, these actions will be taken into consideration in determining whether a person has been duly diligent. ... The registrant makes a request to the CRA to give consideration to cancelling the penalty based on a due diligence defence. ...

However, in the case of a Canadian partnership the elective provisions of subsection 97(2) permit it to be transferred at an "agreed amount" which cannot exceed the fair market value of the work in progress and cannot be less than the consideration received by the transferor, but may be any amount between fair market value and nil (inclusive) when no consideration is received by the transferor. ...

Please refer to the current issue of Information Circular 71-17, Requests for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions, with respect to requests for competent authority consideration. ...

SD Engagement National SD Events: The CRA continued to lever the three national SD events of Earth Day, Environment Week and Waste Reduction Week to increase employee understanding and application of SD considerations on the job. ... Table 1: SD Network Rating of SD Division Services in 2008-2009 Area Average Rating (out of 5) Change from 2007-2008 results Training and awareness 4.1 + 0.1 Events/major initiatives 4.0 + 0.2 Provision of information/guidance 4.4 + 0.4 Meetings/consultations 4.2- Performance reporting process 3.9 + 0.1 Performance reporting tool 3.7- Sustainability Criteria The SD program continued efforts to include social, economic and environmental considerations into CRA policy instruments. ...

As in the past, the Board continues to carefully balance the interests of the CRA while keeping in mind government wide considerations. ... Commissioner of Revenue and Chief Executive Officer Canada Revenue Agency Ottawa, Ontario [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. ...

(Black's Law Dictionary) settlor means one who furnishes the consideration for the creation of a trust, though in form the trust is created by another. ... Transfer of Title to and from the Trustee Sections 268 and 269 of the Act provide that where a person settles property in an inter-vivos trust and where the trustee distributes property of the trust to the beneficiaries, the settling or distribution of the property is deemed to be a supply for consideration equal to the amount determined under the Income Tax Act. ...

The following conditions must be satisfied for a plan administrator to receive favourable consideration from the CRA: the member is an employee or former employee of the employer; the employer was a participating employer, and is undergoing insolvency proceedings under the Bankruptcy and Insolvency Act or Companies’ Creditors Arrangement Act, and has ceased making contributions to the plan; LRBs have been reduced due to the plan’s underfunded status; the plan is not a designated plan; and the Minister has approved the application of subsection 8517(3.01) of the Regulations. ... In the case of an underfunded IPP, similar consideration may be provided as long as the lump-sum amount transferred from the plan represents the final payment from the IPP. 20.4 8517(3.1) – Benefits Provided with Surplus on Wind-up Subsection 8517(3.1) of the Regulations provides a special transfer limit that applies when a member commutes stand-alone ancillary benefits provided in accordance with subsection 8501(7). ...

Company B can take into consideration the amount of CPP contributions and EI premiums previously withheld during the year on the 10 employees that were previously employed with Company A. ... Company A has not met the conditions of subsection 9(2) of the CPP or section 82.1 of the EIA and, therefore, may not take into consideration the amount of CPP contributions or EIA premiums previously deducted, remitted, or paid by Company B in 2006 for the new-hired employees. ...

If the purchaser was entitled to claim a GST/HST transitional rebate in respect of the purchase as a result of the reduction in the GST/HST rate, the amount of the NRRP rebate will be adjusted to take into consideration the transitional rebate. ... Under the proposed amendments, the supply of the facility by way of lease, licence or similar arrangement to an operator who is making supplies of nursing/personal care services that include the provision of a residential unit is exempt where the consideration for the supply becomes due after February 26, 2008, or is paid after that day without having become due. ...