Search - consideration

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. ...

The CRA anticipates updated risk-detection technology will: enhance our identification and risk assessment of high net worth individuals and large corporations to detect and correct non-compliance increase capacity to redirect current resources to compliance-enforcement activities, ensuring the most effective intervention to protect the tax base and the integrity of Canada's tax system increase understanding of complex networks deliberately designed to avoid paying tax ensure taxpayers have access to accurate information to assist them in meeting their tax obligations foster innovation in the technology platform and the business intelligence infrastructure enabling the Agency to continue to improve its programs and services, thus making it easier for individuals and businesses to interact with the CRA The CRA's tax gap papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this information could assist in administering Canada's tax system. ...

The CRA anticipates updated risk-detection technology will: enhance our identification and risk assessment of high net worth individuals and large corporations to detect and correct non-compliance increase capacity to redirect current resources to compliance-enforcement activities, ensuring the most effective intervention to protect the tax base and the integrity of Canada's tax system increase understanding of complex networks deliberately designed to avoid paying tax ensure taxpayers have access to accurate information to assist them in meeting their tax obligations foster innovation in the technology platform and the business intelligence infrastructure enabling the Agency to continue to improve its programs and services, thus making it easier for individuals and businesses to interact with the CRA The CRA's tax gap papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this information could assist in administering Canada's tax system. ...

Under the above conditions, if you transfer property to: a spouse or a person who has since become your spouse a person under 18 years of age a person with whom you were not dealing at arm's length the person to whom you transferred the property becomes liable for the lesser of the amount you owe; or the excess of the fair market value of the property, minus any consideration given for the property. ...

You have the right to be treated professionally, courteously, and fairly You can expect we will treat you courteously and with consideration at all times, including when we ask for information or arrange interviews and audits. ...

., the consideration paid for the right to attend the conference) will be relieved of tax provided a certificate is given to the conference organizer (see “Vendor documentation”). ...

In this regard, particular consideration should be given to the following factors: the nature of the duties to be performed by the employee (certain types of work are, by their nature, short term engagements, such as repair work or trades which are involved only during a certain phase of a project); the overall time estimated for a project, or a particular phase of a project, on which the employee is engaged to perform duties; and the agreed period of time for which the employee was engaged according to the employment contract or other terms of the engagement. ...

Use Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Changes, to remit the tax. ...

When preparing the first return for a new corporation, attach all of the following documents: Schedule 101, Opening Balance Sheet Information; copies of all relevant agreements or the full details on shares issued for anything other than cash consideration, if they apply; and if it applies, the closing balance sheet of the proprietorship, partnership, or corporation if the new corporation acquired the assets or business, or assumed the liabilities of a former proprietorship, partnership, or corporation. ...

The comments that follow are taken into consideration when making such a determination. ...