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Old website (cra-arc.gc.ca)
Annual Report to parliament 2010-2011
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. ...
Old website (cra-arc.gc.ca)
CRA Annual Report to Parliament 2009-2010 - Statement of Management Responsibility
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 judgments, with due consideration to materiality. ...
Old website (cra-arc.gc.ca)
GST/HST Incremental Federal Rebate for Municipalities Report - February 1, 2004 to December 31, 2004 - Ontario
BARRIE L4M $4,494.28 COLLINGWOOD PUBLIC UTILITIES COMMISSION COLLINGWOOD L9Y $42,661.56 COMMUNITY LIVING WEST NIPISSING INTEGRATION COMMUNAUTAIRE DE STURGEON FALLS P2B $1,191.72 COMMUNITYWORKS NON-PROFIT HOUSING CORPORATION OTTAWA K1K $7,963.11 COMPASS CHARITABLE FOUNDATION TORONTO M3H $911.49 COMPASS CHARITABLE FOUNDATION PHASE 1 NORTH YORK M3H $1,505.17 COMTES UNIS DE PRESCOTT & RUSSELL HAWKESBURY K6A $219,656.25 CONSIDERATION CO-OPERATIVE HOMES INC OSHAWA L1G $8,221.24 CORAL CHARITABLE FOUNDATION DOWNSVIEW M3H $1,385.54 CORKTOWN CO-OPERATIVE HOMES INC HAMILTON L8N $2,307.40 CORNERSTONE COMMUNITY ASSOCIATION DURHAM INC OSHAWA L1H $2,059.19 CORNWALL AND AREA HOUSING CORPORATION/LA SOCIETE DE LOGEMENT CORNWALL K6J $25,553.86 CORNWALL NON PROFIT HOUSING CORPORATION CORNWALL K6H $3,102.54 CORNWALL PUBLIC LIBRARY CORNWALL K6H $5,173.72 CORP OF CITY OF PETERBOROUGH PETERBOROUGH K9H $824,963.91 CORP OF THE COUNTY OF GREY OWEN SOUND N4K $560,328.76 CORP OF THE TOWN OF NIAGARA-ON-THE-LAKE VIRGIL L0S $326,650.31 CORP OF THE TOWN OF SHELBURNE SHELBURNE L0N $47,808.56 CORP OF THE TOWNSHIP OF ORO- MEDONTE ORO L0L $110,037.26 CORPORATION CITY OF PEMBROKE PEMBROKE K8A $275,390.17 CORPORATION DE LA MUNICIPALITE/DE LA NATION CASSELMAN K0A $74,678.31 CORPORATION DE LOGEMENT A BUT NON-LUCRATIF DE LA VILLE DE HAWKESBURY HAWKESBURY K6A $4,958.91 CORPORATION DU VILLAGE DE CASSELMAN CASSELMAN K0A $29,669.88 CORPORATION OF COUNTY OF HURON GODERICH N7A $232,794.61 CORPORATION OF COUNTY OF LANARK PERTH K7H $198,786.59 CORPORATION OF MATTICE & VAL COTE (QUALIFYING) MATTICE P0L $43,796.06 CORPORATION OF SMOOTH ROCK FALLS SMOOTH ROCK FALLS P0L $22,120.33 CORPORATION OF THE CITY OF GUELPH GUELPH N1H $1,164,298.68 CORPORATION OF THE CITY OF BARRIE BARRIE L4M $1,375,077.37 CORPORATION OF THE CITY OF BELLEVILLE BELLEVILLE K8N $373,500.04 CORPORATION OF THE CITY OF BRANTFORD BRANTFORD N3T $1,132,309.04 CORPORATION OF THE CITY OF BROCKVILLE BROCKVILLE K6V $241,560.92 CORPORATION OF THE CITY OF BURLINGTON BURLINGTON L7S $887,279.29 CORPORATION OF THE CITY OF CORNWALL CORNWALL K6H $442,821.97 CORPORATION OF THE CITY OF ORILLIA ORILLIA L3V $374,803.23 CORPORATION OF THE CITY OF PORT COLBORNE PORT COLBORNE L3K $152,965.72 CORPORATION OF THE CITY OF SAULT STE. ...
Old website (cra-arc.gc.ca)
Guidance on Country-By-Country Reporting in Canada
The United States has indicated that it is committed to entering into bilateral competent authority arrangements with respect to CbC reports in a timely manner, taking into consideration the need for appropriate review of systems and confidentiality safeguards in the other jurisdictions Footnote 14. ...
Old website (cra-arc.gc.ca)
Departmental Plan 2017-18
Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...
Old website (cra-arc.gc.ca)
Eligibility of work in SR&ED projects containing software development - Transcript
Slide 32: After due consideration, the company chose not to address the SDK issue and instead decided to build their own SDK. ...
Old website (cra-arc.gc.ca)
Canada Revenue Agency - Registered Charities’ Political Activities Consultations
These contributors made a point of stating that a charitable organizations’ stated purposes should be taken into consideration when determining levels of political activity. ...
Archived CRA website
ARCHIVED - Part I.3 - Tax on Large Corporations
Another consideration in determining whether a corporation is liable for any Part I.3 tax is the "capital deduction". ...
Current CRA website
Carrying on business in Canada
Whether a person is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant facts. ...
Current CRA website
Meaning of "Permanent Establishment" in Subsection 123(1) of the Excise Tax Act (the Act)
In determining whether an independent agent is acting in the ordinary course of its business with respect to particular activities, consideration should be given as to whether those activities are typical of the activities that would usually be carried out in the course of the particular trade, as the case may be, of the independent agent. ...