Search - consideration

The lab proposed a series of recommendations for consideration by the Directorate. ...

The NBRP is being reviewed on a regular basis to systematically resume services in a thoughtful and phased approach that takes into consideration both the health and safety of employees and the needs of Canadian taxpayers. ...

The algorithms take into consideration a variety of data elements, including GST/HST, payroll and income tax filing information, compliance history, accounting methodologies and business intelligence derived from CEWS claims history. ...

On December 31, 2023, 43 applications were under consideration for acceptance to the program (that is, instances where a pre-file meeting has occurred between the CRA and a taxpayer, but a taxpayer had yet to provide the APA submission or the CRA had yet to respond to the submission). ...

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...

The arrangement provides for contributions to be made under the arrangement to the issuer in consideration of, or to be used, invested or otherwise applied for the purpose of, the issuer making distributions under the arrangement to the holder. ...

Advantage This is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ...

Base amount means, in respect of a cannabis product and a listed specified province, if the cannabis product is delivered or made available to a person that obtains it otherwise than by means of a purchase, the fair market value of the cannabis product; in any other case, the amount determined by the formula [(A − B) − C)] × [100% ÷ (100% + D)] where A is the total consideration (generally the sales price) as determined for GST/HST purposes, which the purchaser is liable to pay to the vendor for the cannabis product, the container in which the product is packaged, plus any other amount, whether payable at the same time or any other time, charged for, or to make provision for, advertising, financing, commissions, or any other matter; B is the flat‑rate cannabis duty determined under paragraph 1(b) of Schedule 7 to the Act, for the purpose of this notice; C is, in respect of the listed specified province, the amount determined under paragraph 1(b) of the applicable Schedule to the Regulations for the particular listed specified province, for the purpose of this notice; and D is the adjustment rate in respect of the listed specified province set out in section 5 of the applicable Schedule to the Regulations for the particular listed specified province (see the section “Rates of the adjustment to the additional cannabis duty in listed specified provinces”, in this publication). ...

Doing your first tax return As a newcomer to Canada, there are important tax considerations you should be aware of when you do your taxes. ...

For the CCUS ITC, only non-government assistance is taken into consideration. ...