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For treaty and inter-provincial co-productions, will the CRA give consideration to the fact a co-producer may command higher fees because of his/her stronger and more active role in producing a film? ...

On this page Sole proprietorship Partnership Corporation Legal entity other than a sole proprietorship, partnership or corporation Other considerations Sole proprietorship A sole proprietorship is legally and directly tied to one specific individual. ... If you are requesting a change to: a charity, call the telephone number for charities other legal entities, call the telephone number for businesses Other considerations In addition to the situations already covered, some changes may need further actions, have tax implications or have program specific requirements. ...

Tax considerations for specific situations Tax information and concepts that relate to specific situations, such as those involving Indigenous Peoples or newcomers. ...

Data and artificial intelligence (AI) ethics A pillar in the CRA's AI roadmap, the focus is on maintaining the trust of Canadians by embedding ethical considerations in every step of the design, deployment, and ongoing auditing of AI and automated decision making solutions. ... Considerations For the CRA's tax and benefit administration to be most effective, it is imperative to have good information on which to rely. ... This improves management of the CRA's security program, enhances collaboration, and formalizes roles and responsibilities to fully integrate security considerations into decision-making across the Agency. ...

Excise and GST/HST News- No. 95 Table of Contents Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration No offset of GST/HST and QST amounts for selected listed financial institutions with a consolidated filing election Service standard for responding to written requests for GST/HST rulings and interpretations Online services for GST/HST accounts Representatives – request or delete authorizations online Prescribed rates of interest What’s new in publications Enquiries Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration As discussed in the Excise and GST/HST News – N o 91 and N o 94, section 156 of the Excise Tax Act permits corporations resident in Canada and Canadian partnerships that are: registrants engaged exclusively in commercial activities; and specified members of the same qualifying group to jointly elect to treat taxable supplies (with certain exceptions) made between them as having been made for no consideration. ... These parties must complete and file Form RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes. ...

ARCHIVED- Excise and GST/HST News- No. 95 From: Canada Revenue Agency Table of Contents Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration No offset of GST/HST and QST amounts for selected listed financial institutions with a consolidated filing election Service standard for responding to written requests for GST/HST rulings and interpretations Online services for GST/HST accounts Representatives – request or delete authorizations online Prescribed rates of interest What’s new in publications Enquiries Form RC4616 – Simplified filing procedures concerning existing elections for nil consideration As discussed in the Excise and GST/HST News – N o 91 and N o 94, section 156 of the Excise Tax Act permits corporations resident in Canada and Canadian partnerships that are: registrants engaged exclusively in commercial activities; and specified members of the same qualifying group to jointly elect to treat taxable supplies (with certain exceptions) made between them as having been made for no consideration. ... These parties must complete and file Form RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes. ...

Assessment criteria and considerations In all aspects of their work, the Board members ensure the confidentiality of the information they have access to as they are bound by the confidentially provisions of the Income Tax Act, the Access to Information Act, and the Privacy Act. ... In selecting the content to review, the Board and the CRA take into consideration different times of the year to determine if the organization is producing original news content on an ongoing basis. ... The Board’s recommendations are framed within the wording of the Act, and with the administrative considerations set out in the Guidance, in particular, sections 2.23–2.38. ...

Assessment criteria and considerations In all aspects of their work, the Board members ensure the confidentiality of the information they have access to, as they are bound by the confidentially provisions of the Income Tax Act, the Access to Information Ac t, and the Privacy Act. ... In selecting the content to review, the Board and the CRA take into consideration different times of the year to determine if the organization is producing original news content on an ongoing basis. ... The Board’s recommendations are framed within the wording of the Act, and with the administrative considerations set out in the Guidance, in particular, the sections defining original news content. ...

Below are our special accountability considerations for pooled grants. ... Below are our special accountability considerations for granting charitable goods. ... Below are our special accountability considerations for granting real property. ...

The resident consumer is not required to pay any consideration to anyone for the good. ... This is because the non-resident is supplying the catalogues to the residents for no consideration. ... The consideration for the supply of the inspection services is $1,000. ...