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Results 12421 - 12430 of 13652 for consideration
Old website (cra-arc.gc.ca)

Reduction of Penalty and Interest in Wash Transaction Situations

., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ... An audit determined that the amount of money that the pulp and paper mill operator received from the federal government was not a grant (i.e., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ...
Archived CRA website

ARCHIVED - Exemption From Part XIII Tax on Interest Payments to Non-Residents

Under this provision, all the consideration receivable upon conversion or exchange has to be a share or warrant as described above. An exception is made for consideration received in lieu of a fraction of a share. ...
Old website (cra-arc.gc.ca)

Guidelines for Taxpayers Requesting Treaty Benefits Pursuant to Paragraph 6 of Article XXIX A of the Canada-U.S. Tax Convention

After submitting a Request, you must inform Competent Authority of any material change in the information or documentation previously submitted as part of, or in connection with, the Request, as well as new information or documentation relevant to the issues under consideration. If you do not provide complete and accurate information or make a misrepresentation then the Competent Authority may suspend or terminate its consideration of your Request. 13. ...
Old website (cra-arc.gc.ca)

Advance Pricing Arrangement - Program report - 2012-2013

At the close of the most recent fiscal year, 35 applications were still under consideration for acceptance to the program (that is, instances where a pre-file meeting has occurred between the CRA and a taxpayer, but a taxpayer's acceptance to the program had yet to be granted by the close of the fiscal year). This figure alone, without any consideration of pre-file meetings that may take place in the coming year suggests that there could be as many as 35 new cases accepted into the program in fiscal year 2013-14. ...
Old website (cra-arc.gc.ca)

TPM-05R

It should also be noted that all subsection 247(2) transfer pricing adjustments under consideration that exceed the threshold for penalty consideration in subsection 247(3) will be referred to the Transfer Pricing Review Committee for review. ...
Old website (cra-arc.gc.ca)

Definition of Financial Instrument

Similarly, an automobile lease payment although partially consisting of a financing component is not exempt as consideration for a supply of a financial instrument. ... It is an agreement by which one party, for a consideration, promises to pay money or its equivalent, or to perform an act valuable to the other party upon destruction, loss or injury of something in which the other party has an insurable interest. ...
Old website (cra-arc.gc.ca)

Departmental Performance Reports - 2011-2012 Departmental Performance Reports - Section III: Supplementary information

Some of the information included in the financial statements, such as accruals and the allowance for doubtful accounts, is based on management's best estimates and judgment, with due consideration to materiality. ... More specifically, project alignment with the priorities outlined in the Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...
Old website (cra-arc.gc.ca)

Branch and regional highlights

The project leads for the pilot sites worked closely with senior management to integrate SD considerations in their planning processes, and included SD commitments in the performance contracts of senior managers. ... Promoted the guidance document released by the SD Division for the management of construction and demolition waste to all RPSD staff, as well as sensitized them on how to incorporate SD considerations into major renovation projects. ...
Old website (cra-arc.gc.ca)

Imported Computer Software

Effective December 1, 1994, the Department will require registered non-resident suppliers of licensed custom software to charge Division II tax to Canadian customers on the consideration for the licensed custom software if the software may be used in whole or in part in Canada. ... The Canadian registrant must self-assess the GST on the value of the consideration paid to the non-resident supplier under the software licence agreement. ...
Old website (cra-arc.gc.ca)

Returns and Payments (GST 500-2)

However, no tax is payable on consideration for a taxable supply that becomes due or is paid before becoming due when the person making the supply is a small supplier who is not a registrant (section 166). ... In these calculations, consideration for most taxable supplies made by a person during a specified period is aggregated with a similar total for all associated persons. 10. ...

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