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Old website (cra-arc.gc.ca)

Branch and regional highlights

As management leads the process of integrating sustainable considerations into decisions, employees will be even more motivated. ... The main way to engage employees is to raise SD awareness and provide tools to enable the integration of SD considerations into daily tasks. ... One way of doing this is to integrate SD considerations into our annual business planning process. ...
Current CRA website

Performance by target

As management leads the process of integrating sustainable considerations into decisions, employees will be even more motivated. ... The main way to engage employees is to raise SD awareness and provide tools to enable the integration of SD considerations into daily tasks. ... One way of doing this is to integrate SD considerations into our annual business planning process. ...
Current CRA website

Income Tax Audit Manual

Audit considerations These audit procedures should be considered: Verify that the REIT qualifies as a mutual fund trust. ... Determine the value of consideration of proceeds at fair market value or adjusted cost base, as determined by the ITA. 4. ... Determine the value of consideration of proceeds at fair market value or adjusted cost base, as determined by the ITA. 2. ...
Current CRA website

Income Tax Audit Manual

Audit considerations These audit procedures should be considered: Verify that the REIT qualifies as a mutual fund trust. ... Determine the value of consideration of proceeds at fair market value or adjusted cost base, as determined by the ITA. 4. ... Determine the value of consideration of proceeds at fair market value or adjusted cost base, as determined by the ITA. 2. ...
Current CRA website

Income Tax Audit Manual

The deadline for a response to a proposal letter should take into consideration statutebarred dates and treaty time limits. ... The major consideration is establishing the right to reassess. The onus of proof is on the minister who must prove misrepresentation beyond the balance of probability in each of the years concerned. ... Capital gain vs. income If consideration was given to treating a reported capital gain as income from a business that is an adventure or concern in the nature of trade, a Capital Gain vs. ...
Old website (cra-arc.gc.ca)

Partial Payments (GST 300-6-7)

Consideration Paid 3. Consideration is paid when it is received by the supplier. ... Where consideration for a taxable supply is paid or becomes due on more than one day, then each part of the consideration is a "partial payment" for the taxable supply. 6. ... Similarly, where payment of consideration or part is made before the consideration or part becomes due under a written agreement, tax will be payable on the day the payment is made. 11. ...
Scraped CRA Website

Partial Payments (GST 300-6-7) Reprint

Consideration Paid 3. Consideration is paid when it is received by the supplier. ... Where consideration for a taxable supply is paid or becomes due on more than one day, then each part of the consideration is a "partial payment" for the taxable supply. 6. ... Similarly, where payment of consideration or part is made before the consideration or part becomes due under a written agreement, tax will be payable on the day the payment is made. 11. ...
Current CRA website

Partial Payments (GST 300-6-7)

Consideration Paid 3. Consideration is paid when it is received by the supplier. ... Where consideration for a taxable supply is paid or becomes due on more than one day, then each part of the consideration is a "partial payment" for the taxable supply. 6. ... Similarly, where payment of consideration or part is made before the consideration or part becomes due under a written agreement, tax will be payable on the day the payment is made. 11. ...
Old website (cra-arc.gc.ca)

Value not Ascertainable (GST 300-6-15)

Consideration Paid 3. Consideration is paid when it is received by the supplier. ... Tax on any part of the consideration which is not ascertainable at that time will become payable on th day that consideration becomes ascertainable. 12. ... Tax on any consideration or part not ascertainable at that time would become payable on the day that consideration becomes ascertainable. 14. ...
Scraped CRA Website

Value not Ascertainable (GST 300-6-15) Reprint

Consideration Paid 3. Consideration is paid when it is received by the supplier. ... Tax on any part of the consideration which is not ascertainable at that time will become payable on th day that consideration becomes ascertainable. 12. ... Tax on any consideration or part not ascertainable at that time would become payable on the day that consideration becomes ascertainable. 14. ...

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