Search - consideration

Results 12401 - 12410 of 13645 for consideration
Current CRA website

Letter and recommendations from the Offshore Compliance Advisory Committee

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. ...
Current CRA website

Tax-Free Savings Account Program

Compliance purposes – to assist in identifying, assessing and reassessing (as well as the consideration of administrative relief or taxpayer relief) one or more of the possible TFSA taxes applicable with respect to excess contributions, non-resident contributions as well as non-qualified or prohibited investments and situations involving advantages. ...
Current CRA website

Business Intelligence Research and Development Environment

The personal information extracted from these sources will apply the same considerations as currently applied to the ADW and source systems/data marts. ...
Current CRA website

Government programs collection policies

We will take into consideration any personal information that the debtor presents that affects this ability. ...
Current CRA website

Luxury tax on after-sales improvements

The amount of luxury tax that was actually payable on the luxury item (without taking the price of the improvements into consideration) The formula for calculating the luxury tax on after-sales improvements is as follows: A- B Where A is the lesser of: 10% × total taxable amount 20% x (total taxable amount- relevant price threshold) The "total taxable amount" is equal to the sum of the initial price of the luxury item and the price of the taxable after-sales improvements. ...
Current CRA website

Newcomers case study webinar

For more information, we recommend you review the topic, “What to consider for newcomers,” under the Tax considerations for specific situations from the CVITP learning guide. ...
Current CRA website

Social media influencers

Business records Keeping records Depending on the extent of your participation in the platform economy, additional tax considerations may apply. ...
Current CRA website

Definitions for What to do when someone has died

The advantage is generally the total value of all property, services, compensation, or any other benefit that the donor, or a person not dealing at arm's length with the donor, is entitled to as partial consideration for, in gratitude for, or in any other way related to the gift. ...
Current CRA website

Self-employed Business, Professional, Commission, Farming, and Fishing Income: GST/HST for farmers and fishers

Common zero-rated supplies of farm products are: fruits and vegetables grains or seeds in their natural state, treated for seeding purposes or irradiated for storage purposes, and hay or silage, or other fodder crops, when they are sold in quantities larger than ordinarily offered for sale to consumers, except grains and seeds packaged, prepared and sold to use as feed for wild birds or pet food feed sold by a feedlot operator, as long as the price is separately identified on the invoice or written agreement hops, barley, flaxseed, straw, sugar cane or sugar beets livestock such as cattle, hogs, poultry, bees or sheep that are raised or kept to produce food, or to be used as food, for human consumption, or to produce wool poultry or fish eggs that are produced for hatching rabbits, except those supplied by a person in the course of a business in the course of which the person regularly supplies animals as pets to consumers fertilizer sold in bulk or in a container of at least 25 kg where the total quantity of fertilizer supplied at the time is at least 500 kg wool that is not further processed than washed tobacco leaves that are not further processed than dried and sorted Examples of zero-rated farm purchases are: tractors designed for farm use that have a rating of at least 44.74 kW at power takeoff (60 PTO horsepower) pull and self-propelled combines, swathers and wind-rowers headers for combines, forage harvesters, swathers or wind-rowers combine or forage harvester pickups forage harvesters, and self-propelled, tractor-mounted or pull-type mechanical fruit or vegetable pickers or harvesters mouldboard and disc plows (3 or more furrows), and chisel plows and subsoil chisels (at least 8 feet or 2.44 metres wide) discers, rod weeders or bean rods (at least 8 feet or 2.44 metres wide) field and row crop cultivators (at least 8 feet or 2.44 metres wide) combination discer-cultivators (at least 8 feet or 2.44 metres wide) rototillers and rotovators (at least 6 feet or 1.83 metres wide) harrows sold in complete units and pulverizers (at least 8 feet or 2.44 metres wide) land packers, mulchers and rotary hoes (at least 8 feet or 2.44 metres wide) airflow seeders, grain and seed drills (at least 8 feet or 2.44 metres wide), and farm-type row-crop or toolbar seeders or planters designed to seed two or more rows at a time mower-conditioners, hay balers, hay cubers, hay rakes, hay conditioners, hay crushers, hay crimpers, hay tedders, swath turners and wind-row turners bale throwers, elevators, or conveyors, silage baggers, and round bale wrapping machines grain bins or tanks with a capacity of 181 cubic metres or less (5,000 bushels) transportable conveyors with belts less than 76.2 cm (30 inches) wide and 0.48 cm (3/16 inch) thick, transportable farm grain augers, transportable utility augers and transportable elevators bin sweep or cleaner attachments for portable grain augers tractor-powered pneumatic grain conveyors feed mills, including roller mills and hammer mills feed mixers, feed grinder mixers, tub grinders and other farm-type feed grinders ensilage mixers and self-propelled feed or ensilage carts grain toasters to use in livestock feed production grain dryers farm-type refrigerated bulk milk coolers assembled and fully operational milking systems or individual components of milking systems that are supplied together, unassembled and then assembled into a fully operational milking system automated and computerized farm livestock or poultry feeding systems, or individual components of these systems when they are supplied together, unassembled and then assembled into a fully operational feeding system self-propelled, tractor-mounted, or pull-type agricultural wagons or trailers designed for off-road handling and transporting of grain, forage, livestock feed or fertilizer, and for use at speeds not exceeding 40 km per hour mechanical rock or stone pickers, rock or root rakes, and rock or root wind-rowers, forage blowers, silo unloaders and shredders with an operational width of at least 3.66 m or 12 feet tractor-mounted, self-propelled or pull-type field sprayers with tank capacities of at least 300 litres or 66 gallons granular fertilizer or pesticide applicators with operational capacity of at least 0.2265 cubic metres or 8 cubic feet liquid box, tank or flail manure spreaders, and injection systems for liquid manure spreaders leaf-cutter bees complete feeds, supplements, micro-premixes, macro-premixes or mineral feeds other than trace mineral salt feeds, as defined and labelled in accordance with the Feeds Regulations, 1983 and designed for rabbits or a specific type of farm livestock, fish or poultry ordinarily raised or kept for human consumption or to produce wool, when sold in bulk quantities of at least 20 kg (44 lbs.) or in bags that contain at least 20 kg (44 lbs.) feed sold in bulk quantities of at least 20 kg (44 lbs.) or bags that contain at least 20 kg (44 lbs.) that is designed for ostriches, rheas, emus or bees farm refrigerated bulk milk coolers food processing by-products and plant and animal products sold in bulk quantities of at least 20 kg (44 lbs.) or bags that contain at least 20 kg (44 lbs.) used as feed or as ingredients in feed for farm livestock, fish or poultry that is ordinarily raised or kept for human consumption or to produce wool, or for rabbits, ostriches, rheas, emus or bees pesticides having a purpose that includes agricultural use and having a product class of other than domestic labelled in accordance with the Pest Control Products Regulations sales of quotas authorized by a government agency or marketing board for zero-rated products for human consumption (including dairy, turkey, chicken, eggs), certain agricultural products (including farm livestock, zero-rated grains or seeds, hops, barley, flaxseed, straw, sugar cane or sugar beets) and tobacco leaves farmland rented to a registrant under a sharecropping arrangement to the extent that consideration for the supply is a share of the production that is zero-rated is part of the price (any other extra payments are taxable) Examples of zero-rated supplies of fishing products and equipment are: most fish feed and other specified products when sold in quantities of at least 20 kg. ...
Current CRA website

Supplier Code of Conduct for Procurement

Key environmental considerations include reduction of greenhouse gas emissions, improved energy efficiency, use of renewable resources, waste reduction, reduction of plastics and packaging, and reduction of hazardous waste. ...

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