Search - consideration

The project leads for the pilot sites worked closely with senior management to integrate SD considerations in their planning processes, and included SD commitments in the performance contracts of senior managers. ... Promoted the guidance document released by the SD Division for the management of construction and demolition waste to all RPSD staff, as well as sensitized them on how to incorporate SD considerations into major renovation projects. ...

Similarly, an automobile lease payment although partially consisting of a financing component is not exempt as consideration for a supply of a financial instrument. ... It is an agreement by which one party, for a consideration, promises to pay money or its equivalent, or to perform an act valuable to the other party upon destruction, loss or injury of something in which the other party has an insurable interest. ...

The team leader: ensures that the team contributes to the overall mandate of the CRA supports and promotes decisions by local management on internal CRA directives and policies ensures that the confidentiality and security guidelines for taxpayer files are followed ensures that the team's workload is completed within the established budget guidelines and reviews unusual situations ensures that new team members are introduced to the other team members and receive the necessary guidance and training provides team members with the provisions of the collective agreements; ensures that team members are not placed, and do not place themselves, in situations that involve personal risk; go to: Security Volume September 8, 2014, memorandum, Auditor Safety in the Field – Requesting personal protection from local police authorities Procedures in Response to Workplace Violence requests workload from Business Intelligence (BI), taking into consideration the experience of team members and management priorities monitors the performance, workload, and conduct of each team member and suggests corrective action where necessary works with Quality Assurance (QA) to identify problem areas and training requirements for employee development encourages team members to improve their knowledge and abilities whenever possible assesses the work and performance of team members and provides timely feedback that emphasizes achievements and enables team members to meet their personal goals prepares Form Y280, Employee Performance Management Report, for those who report directly to them establishes and maintains effective working relationships ensures tactful interaction with taxpayers exercises delegated authority, if applicable, for financial, administrative, and human resources recommends the approval of overtime and approves leave, substitution (compressed work) schedules, and travel 6.5.3 The team leader and effective work relationships The team leader plays a vital role on the Audit Division management team, as on the audit team. ... The team leader's review of audit files ensure the: Audit Plan was appropriate and included specific audit procedures based on the reason for the audit; information and documents obtained from the taxpayer were relevant to the audit and the reason for the audit; audit file was well documented and organized; audit was completed without undue delay, or if it was delayed, then consideration was given to proactive taxpayer relief; and referrals were prepared when required. 6.6.0 The Computer Audit Specialist 6.6.1 Introduction This section is an overview of the duties and responsibilities of the Computer Audit Specialist (CAS). ...

Currently, the legislation exempts supplies of property or services (excluding supplies of blood and blood derivatives) made by a public sector body if all or substantially all (90% or more) of the body's supplies of the property or service are made for no consideration. ... Bill C-4, if enacted, would also exclude from this exemption the supply of a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by a public sector body. ...

An "improvement" in respect of capital property is defined to be any property or service to the extent that the consideration for the property or service would be included in determining the adjusted cost base of the capital property for income tax purposes. Where the capital property in question is a residential complex, the improvement must relate to a property or service the consideration for which is included in the adjusted cost base of the residential complex. ...

Effective December 1, 1994, the Department will require registered non-resident suppliers of licensed custom software to charge Division II tax to Canadian customers on the consideration for the licensed custom software if the software may be used in whole or in part in Canada. ... The Canadian registrant must self-assess the GST on the value of the consideration paid to the non-resident supplier under the software licence agreement. ...

This exercise also helped shed light on broader considerations related to rating the CRA on this specific dimension. ... The most important area worthy of consideration is having agents care about the tax situation with which the taxpayer is dealing since it is highly correlated with fairness and this is a dimension on which the CRA’s performance is relatively weaker. ...

However, because the written agreement of purchase and sale was entered into after April 6, 2010 and before July 2010 and the agreement does not meet the disclosure requirement, the tax payable by the purchaser is to be calculated at the HST rate of 13%: $309,734.51 (consideration for the purchase of the new house) + $ 40,265.49 (13% HST payable by purchaser) $350,000.00 (total amount payable by purchaser) However, the builder is considered to have collected the HST at the rate of 15%, i.e., HST of $46,460.18 ($309,734.51 × 15%). ... GST/HST Info Sheet GI-087,Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia explains how to calculate the consideration, the HST, and the GST/HST new housing rebate when the builder's price includes the HST at 15% and is net of the GST/HST new housing rebate. ...

Appendix C- Summary tables The following tables illustrate the transitional rules for purchases of newly constructed or substantially renovated residential complexes from a builder, taking into consideration the previous two rate reductions in the GST. ... Purchase and sale agreement entered into after June 18, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 1 Ontario new housing rebate RST transitional rebate Before July 1, 2010 Before July 1, 2010 5% No No Yes No No Before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 Before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 13% No No Yes Yes Footnote 2 Yes Footnote 3 Purchase and sale agreement entered into after October 30, 2007 and before June 19, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 4 Ontario new housing rebate RST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 5% No No Yes No No Purchase and sale agreement entered into after May 2, 2006 and before October 31, 2007 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 5 Ontario new housing rebate RST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 6% No Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After July 1, 2010 After July 1, 2010 6% No Yes Yes No No Purchase and sale agreement entered into before May 3, 2006 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 6 Ontario new housing rebate RST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No Footnotes Footnote 1 The GST new housing rebate is available if all of the conditions for claiming the rebate are met, for example, the total consideration payable for the housing is less than $450,000. ...

Appendix C- Summary tables The following tables illustrate the transitional rules for purchases of newly constructed or substantially renovated residential complexes from a builder, taking into consideration the previous two rate reductions in the GST. ... Purchase and sale agreement entered into after November 18, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 1 B.C. new housing rebate PST transitional rebate Before July 1, 2010 Before July 1, 2010 5% No No Yes No No Before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 Before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 12% No No Yes Yes Footnote 2 Yes Footnote 3 Purchase and sale agreement entered into after October 30, 2007 and before November 19, 2009 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 4 B.C. new housing rebate PST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 5% No No Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 5% No No Yes No No After July 1, 2010 After July 1, 2010 5% No No Yes No No Purchase and sale agreement entered into after May 2, 2006 and before October 31, 2007 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 5 B.C. new housing rebate PST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 6% No Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 6% No Yes Yes No No After July 1, 2010 After July 1, 2010 6% No Yes Yes No No Purchase and sale agreement entered into before May 3, 2006 Ownership transferred Possession transferred Rate of tax 2006 transitional rebate 2008 transitional rebate GST new housing rebate Footnote 6 B.C. new housing rebate PST transitional rebate After December 31, 2007 and before July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After December 31, 2007 and before July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After December 31, 2007 and before July 1, 2010 7% Yes Yes Yes No No After July 1, 2010 After July 1, 2010 7% Yes Yes Yes No No Footnotes Footnote 1 The GST new housing rebate is available if all of the conditions for claiming the rebate are met, for example, the total consideration payable for the housing is less than $450,000. ...