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Summary – Late-payment surcharges Description Amount Purchase price $100 Plus GST ($100 × 5%) $5 Plus the surcharge $5 Customer pays $110 Gift certificates Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that: has a stated monetary value or is for a particular supply of property or a service is issued or sold for consideration is accepted as payment or partial payment of the consideration for a supply of property or service has only to be presented as a means of payment without any other obligation imposed on the holder has no intrinsic value Do not collect the GST/HST on the sale of a gift certificate. ...

Therefore, we would suggest that your concerns on this matter should be sent to the Minister of Finance for his consideration. ... Are there other considerations that apply to a determination of whether Employer B's contributions/payments would be considered eligible contributions under subsection 147.2(2) of the ITA assuming conditions in subsection 147.2(2)(a) are otherwise satisfied. ...

Each 5-year period can be with more than one employer In addition to the foreign service provisions set out in Newsletter No. 93-2, the CRA will give favourable consideration for the transfer of funds from a foreign pension plan to an RPP under subparagraph 8502(b)(v) of the Regulations, in order to allow the foreign service to be recognized under subparagraph 8503(3)(a)(v), when the following conditions are satisfied: The foreign pension plan is situated in a country that imposes an income tax and the plan qualifies for an exemption from tax, a reduced rate of tax or other favourable tax treatment that is provided under the laws of that country for pension plans. ... MEPs Where the plan is a MEP (including SMEPs), it is not necessary to take into consideration benefits payable under other plans. ...

If requested to do so, consideration will be given to a waiver of the remuneration rule if the employer certifies that for the year(s) under consideration: insufficient company earnings prevented the payment of the above minimum remuneration; no dividends were declared or paid to connected persons; no increase in retained earnings of the employer occurred; no retained earnings of the employer were transferred to a related corporation. ...

Where title to the natural gas is transferred to a GST/HST registrant to facilitate storage of the gas, or to facilitate taking up the surplus gas until such time as the non-resident can take back the gas, it is a question of fact as to whether the consideration payable to the registrant by the non-resident is in respect of a service or of a supply of gas. Generally, a supply of storage services or of taking up surplus gas is zero-rated as a supply of a service included in section 15.3 of Part V of Schedule VI where the consideration attributable to the transfer of title to the gas is nil or nominal. 66. ...

Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. ... Its objective is to facilitate impartial reviews, open discussions, and ethical considerations surrounding the Agency's day-to-day business, including operational and personnel areas. 2.2 Administration and management of the Discipline Policy HRB has functional responsibility for the administration of the Discipline Policy. ...

These concerns will need to be taken into consideration in the development of the performance measurement strategy. ... This section puts forward practices for consideration by program management for program improvement. 2.42 The BRP reported that over 50 departments and agencies spend some $27 billion each year on 800 grants and contributions to individuals, corporations and non-government organizations. ...

Given the scope and importance of topics addressed by this assessment, development of responses requires careful consideration and internal discussions that will take time. ... While the CRA possesses the appropriate drivers of performance for an “A” score, public opinion research shows that timeliness is an important consideration in determining the ‘workability’ of a dispute resolution mechanism. ...

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. ... The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...

Services provided without charge by other government departments and inter-entity transfers of tangible capital assets for nominal or no consideration are recorded and measured at the carrying amount. ... The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...