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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. ...

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. ... More specifically, project alignment with the priorities outlined in the Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

. ¶1.9 (formerly ¶4(d) of IT-128R) has been updated to include a consideration of the amount of the expenditure in relation to a taxpayer’s expenses and annual profits when determining whether an expenditure is made on capital or income account. ... Section 68 was amended to apply in circumstances where consideration received or receivable from a person is in part for a restrictive covenant (as defined by subsection 56.4(1)) granted by a taxpayer. ...

Each method includes the same consideration and review of all relevant information, however it is the timing of the identification of the taxpayer that differs in these two methods. 23. ... Based on the preliminary information provided by the taxpayer as described in paragraph 44, the VDP officer may confirm that there is nothing set out in the information provided that may immediately disqualify the taxpayer from further consideration under the VDP. ...

After submitting a Request, you must inform Competent Authority of any material change in the information or documentation previously submitted as part of, or in connection with, the Request, as well as new information or documentation relevant to the issues under consideration. If you do not provide complete and accurate information or make a misrepresentation then the Competent Authority may suspend or terminate its consideration of your Request. 13. ...

(d) The agreement must represent a bona fide business arrangement and not a device to pass the decedent's shares to his/her heirs for less than an adequate and full consideration. 29. ... (b) The stipulated price or formula price in the agreement provides full and adequate consideration, and represents the fair market value of shares determined without reference to the agreement at the time it is executed. ...

Each request for taxpayer relief will be reviewed and decided on its own merits taking into consideration all the factors of the case. ... For example, similar to the interest consideration above, when a corporation is experiencing extreme financial difficulty and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of its employees, and the welfare of the community, we may consider relief from the penalties. ...

We will take into consideration the impact of the pandemic in our approaches to help businesses hardest hit by COVID-19 to meet their tax obligations using an empathetic approach. ... Implementation and evaluation of the strategy The 2022+ strategy is focused on short-, medium-, and long-term objectives that take into consideration the persistent, evolving and adaptive nature of the UE. ...

However, when analyzing tax gaps several considerations need to be kept in mind. ... The household expenditure base is estimated by applying an interpretation of the legal taxability to net expenditures by households on goods and services taking into consideration whether commodities are fully taxable, zero-rated or exempt. ...

The program will also train staff at various levels in GBA Plus to monitor and report program impacts by gender and diversity and, ultimately, to develop evidence-based policies and procedures that leverage considerations from a GBA Plus perspective. ... User experience data is captured by population segment to integrate accessibility and inclusivity considerations into all phases of the digital and publishing design process. ...