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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. ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded at the carrying amount. ...

However, no tax is payable on consideration for a taxable supply that becomes due or is paid before becoming due when the person making the supply is a small supplier who is not a registrant (section 166). ... In these calculations, consideration for most taxable supplies made by a person during a specified period is aggregated with a similar total for all associated persons. 10. ...

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. ...

., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ... An audit determined that the amount of money that the pulp and paper mill operator received from the federal government was not a grant (i.e., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ...