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The trust would not be considered to have incurred an "obligation to pay an amount" in the sense contemplated by subparagraph 122(2)(e)(ii) where, in return for immediate payment of fair market value consideration, a trust acquires property or assets from a person with whom any beneficiary of the trust was not dealing at arm's length. ...

Consideration must also be given to the various tax treaties Canada has with other countries. ...

The rebate will still 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. ...

If a transaction consists of multiple supplies, it is necessary to determine whether one of those supplies is incidental to another and whether it may consequently be deemed to form part of a single supply pursuant to other provisions of the Act (such as section 138, which applies where the main and the incidental supplies are made for a single consideration). ...

For example, under subsection 141.01(2), to the extent that a registrant acquires property or a service to make taxable (including zero-rated) supplies for consideration, the registrant is deemed to have acquired the property or service for consumption or use in the course of the registrant’s commercial activities for purposes of subsection 169(1). 12. ...

It explains the terms "business" and "carrying on business in Canada" as well as other factors that must be taken into consideration when deciding if a non-resident must register for purposes of the GST/HST. ...

.**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...

Advocates for the integration of SD considerations in operations 7.7.8. ...

.**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...

Consideration be given as soon as possible to extending the risk analysis program to taxpayers other than large MNEs and the high net worth individuals associated with them. ...