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Sources of Evidence CRA Corporate Business Plan 2010-2011 to 2012-2013 2008-2009 2009-2010 Board's Assessment and Related Comments Strong Consideration should be given to assessing the effectiveness of horizontal management throughout the Agency. ...

Little consideration is given to the management of risks in the organization, leaving it vulnerable and reactive. ...

If taxpayers are not satisfied with the outcome of the Agency appeals process, there are various ways to seek further consideration. ...

It is also our view that it is the law regulating outstanding cheques that has to be taken into consideration, not the law governing contracts with creditors. ...

Only those selected for further consideration will be contacted. Selected applicants must be prepared to travel at their own expense for purposes of testing, interviews, and appointment to a position. ...

Promoters who file false or misleading information in their application for a tax shelter number, or that sell, issue, or accept consideration in respect of a tax shelter before an identification number has been issued, are liable to a penalty. ...

Promoters that include false or misleading information in their application for a tax shelter number, or that sell, issue, or accept consideration for a tax shelter before an identification number has been issued, may have to pay a penalty. ...

For example, if a taxpayer transfers merchandise or supplies to a charity in consideration of a right, privilege, material benefit or advantage such as promotion or advertising for the taxpayer's business, then the transfer would not be a gift. ...

The paragraph is also changed to take into consideration the amendment to subsection 70(3.1) enacted under S.C. 1994, c.21 (formerly Bill C-27) for the 1992 and subsequent taxation years. ...

It is well established at law that a gift is a voluntary transfer of property for which donors receive no consideration (i.e., no direct and exclusive personal benefit for themselves or other persons in which they have a purely private and personal interest) in return for the gift. ...