Search - consideration

Careful consideration would also have to be given to whether any specific anti-avoidance provision in the Act might restrict the deduction of Lossco's losses. ... Other specific anti-avoidance provisions [e.g., paragraph 256(7)(c)] might require consideration, depending on the mechanics of a particular transaction. ... Therefore it cannot be extended, and consideration will have to be given to withdrawing the current bulletin position when the bulletin is next revised. ...

(c) The consideration charged for the supply and the operator's costs of providing the property and services. ... Is the consideration for one element significantly more than the consideration for other elements? ... Section 138 of the Act does not apply since the residential condominium unit and these services are not provided for a single consideration. ...

(c) The consideration charged for the supply and the operator's costs of providing the property and services. ... Is the consideration for one element significantly more than the consideration for other elements? ... Section 138 of the Act does not apply since the residential condominium unit and these services are not provided for a single consideration. ...

(c) The consideration charged for the supply and the operator's costs of providing the property and services. ... Is the consideration for one element significantly more than the consideration for other elements? ... Section 138 of the Act does not apply since the residential condominium unit and these services are not provided for a single consideration. ...

Careful consideration would also have to be given to whether any specific anti-avoidance provision in the Act might restrict the deduction of Lossco's losses. ... Other specific anti-avoidance provisions [e.g., paragraph 256(7)(c)] might require consideration, depending on the mechanics of a particular transaction. ... Therefore it cannot be extended, and consideration will have to be given to withdrawing the current bulletin position when the bulletin is next revised. ...

He must take into consideration the right of appeal of the taxpayers. ... Log of action, Documentation E6- S4 Appropriate action was taken to address undue delays in the conduct of the audit and consideration was given to the availability of statutory authority (i.e. ... A further action is under consideration. Once the decision of prosecution is made, update to code 5, and when the outcome is known, enter code 6 or 7 as appropriate. ...

He must take into consideration the right of appeal of the taxpayers. ... Log of action, Documentation E6- S4 Appropriate action was taken to address undue delays in the conduct of the audit and consideration was given to the availability of statutory authority (i.e. ... A further action is under consideration. Once the decision of prosecution is made, update to code 5, and when the outcome is known, enter code 6 or 7 as appropriate. ...

The Air Travellers Security Charge (ATSC) imposed on a passenger under the Air Travellers Security Charge Act, and collected by airlines or their agents, is part of the consideration payable for the supply of a passenger air transportation service. ... For GST/HST purposes, an airport improvement fee or passenger facility fee is consideration payable for a separate supply by the airport authority to the passenger of a right to use real property by way of licence. ... Generally, these fees are part of the consideration payable for the supply of a passenger transportation service and are subject to the GST/HST at the same rate as the rest of the consideration for the passenger transportation service. ...

In support of delivering a quality end product for users, the CRA needs to allocate sufficient time and funding for end user acceptance testing and the consideration of testing results prior to decision-making. ... Taking into consideration the steps already taken to provide additional information to decision-makers, the evaluation identified a risk that information on post-implementation performance may not be timely or complete. ... Consideration will be given to relevant international best practices. ...

He must take into consideration the right of appeal of the taxpayers. ... Log of action, Documentation E6- S4 Appropriate action was taken to address undue delays in the conduct of the audit and consideration was given to the availability of statutory authority (i.e. ... A further action is under consideration. Once the decision of prosecution is made, update to code 5, and when the outcome is known, enter code 6 or 7 as appropriate. ...