Search - consideration

When consideration becomes due For GST/HST purposes, in the case of a written lease agreement for non-residential real property, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of non-residential real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before it is required to be paid (for example, payment is made before the consideration becomes due under a written lease agreement). ... Deposits Deposits given in respect of a supply are not consideration for a supply unless and until the supplier applies the deposit as consideration for the supply or the amount is forfeited. ...

When consideration becomes due For GST/HST purposes, in the case of a written lease agreement for non-residential real property, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of non-residential real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before it is required to be paid (for example, payment is made before the consideration becomes due under a written lease agreement). ... Deposits Deposits given in respect of a supply are not consideration for a supply unless and until the supplier applies the deposit as consideration for the supply or the amount is forfeited. ...

September 24, 2013 Segment 3: Artistic merit criterion; objective evidence; private benefit considerations Video: Segment 3: Artistic merit criterion; objective evidence; private benefit considerations Transcript This segment provides specific information about the artistic merit criterion, what the CRA expects as objective evidence and the private benefit considerations. ...

Lessons learned and corrective actions Next page 6.1 Measuring Progress: Strategic Considerations Extensive research was undertaken to develop an approach to weighting the results of our strategy. ... In consideration of the high cost of developing new data sources, it is anticipated that more effort will be needed to develop existing data sets to extract the information needed for effective measurement of SD progress. 6.2 Project Management Considerations A total of 13 activities were added to the SD work plan in 2005-2006. ...

Lessons learned and corrective actions Next page 6.1 Measuring Progress: Strategic Considerations Extensive research was undertaken to develop an approach to weighting the results of our strategy. ... In consideration of the high cost of developing new data sources, it is anticipated that more effort will be needed to develop existing data sets to extract the information needed for effective measurement of SD progress. 6.2 Project Management Considerations A total of 13 activities were added to the SD work plan in 2005-2006. ...

A number of considerations are provided in the pages that follow. Chapter 4.6.0 indicates that the RTA does a preliminary identification of potential issues. ... Assessing the risk of each issue of concern, and thereby determining the scope of the review, depends on numerous factors and considerations. ... Such might be the case when a claimant representative has a significantly different interpretation of the Act than the CRA, or when there is a systemic or recurring issue specific to an industry sector. 4.4.0 Other planning considerations Planning for some claim reviews can involve additional procedural considerations or requirements. ...

A number of considerations are provided in the pages that follow. Chapter 4.6.0 indicates that the RTA does a preliminary identification of potential issues. ... Assessing the risk of each issue of concern, and thereby determining the scope of the review, depends on numerous factors and considerations. ... Such might be the case when a claimant representative has a significantly different interpretation of the Act than the CRA, or when there is a systemic or recurring issue specific to an industry sector. 4.4.0 Other planning considerations Planning for some claim reviews can involve additional procedural considerations or requirements. ...

Income tax considerations are an integral part of the design of flexible employee benefit programs and an important aspect of the selection of benefits by the employee. ... Tax Considerations in the Design of the Overall Flex Program ¶ 5. The concept of the plan year is important to a Flex Program if the program offers employees the choice of both taxable and non-taxable benefits. ... Statutory Considerations ¶ 11. In determining the tax consequences arising from a Flex Program, consideration must be given to whether the Flex Program falls within the definition in subsection 248(1) of a salary deferral arrangement, a retirement compensation arrangement, an employee benefit plan or an employee trust. ...

Income tax considerations are an integral part of the design of flexible employee benefit programs and an important aspect of the selection of benefits by the employee. ... Tax Considerations in the Design of the Overall Flex Program ¶ 5. The concept of the plan year is important to a Flex Program if the program offers employees the choice of both taxable and non-taxable benefits. ... Statutory Considerations ¶ 11. In determining the tax consequences arising from a Flex Program, consideration must be given to whether the Flex Program falls within the definition in subsection 248(1) of a salary deferral arrangement, a retirement compensation arrangement, an employee benefit plan or an employee trust. ...