Search - consideration

A person that is a specified member of a "qualifying group" may jointly elect with another specified member of the group to treat certain taxable supplies made between them, while the election is in effect, as having been made for no consideration. ... Parties to an existing election with an effective date before January 1, 2015 that is still in effect on January 1, 2015, will also be required to file Form RC4616 to treat certain supplies made between them after 2014 as having been deemed to be made for nil consideration. ... Example 1: Corporation X and Corporation Y are specified members of the same qualifying group and they make an election under subsection 156(2) to deem certain taxable supplies made between them as having been made for no consideration effective January 1, 2015. ...

The integration of enterprise risks considerations as part of Resource and Investment Management Committee (RIMC) project proposals that are supported by ERMD review. ... The Agency should target risk management training to those who, based on their role, would benefit the most from it with consideration given to the participant's level and scope of work. ... The process takes into consideration various information sources including an internal and external environmental scan and input on risk information from various stakeholders using a middle-up approach i.e. soliciting managers and Director level resources on risk information. ...

We will build on these initiatives and others as part of our program process, giving due consideration to the needs of small businesses. ... Several factors are taken into consideration when determining where to place, or remove “Smartlinks” such as topic complexity, topics that support new programs, compliance-related topics, relative importance of topics to taxpayers, and recommendations from call centre agents and authors based on enquiries. ... Previous update- Burden reduction considerations have been incorporated into forms’ reviews. ...

., 10% of the entire consideration) due September 15, 2010. ($50,000 is held back from each progress payment.) ...

Recommendation 4 Consideration be given as soon as possible to extending the risk analysis program to taxpayers other than large MNEs and the high net worth individuals associated with them. ...

Consideration includes any amount that is payable for a supply by operation of law. ... For more information, see GST/HST Memorandum 18-4, Determining Whether a Transfer Payment is Consideration For a Supply. ... You use a fair and reasonable ITC allocation method to determine that 40% of the office is for use in making taxable supplies for consideration. ...

We will build on these initiatives and others as part of our program process, giving due consideration to the needs of small businesses. ... Burden reduction considerations have been incorporated into forms’ reviews. ... They speak to the fact that paperwork burden reduction has become systemic across the CRA and support what will be ongoing consideration and analysis of what can be done to continue to reduce the compliance burden on small businesses. ...

With respect to Option B and the additional consideration of "volume restraint", each region receives a volume of export quota based on a regional share fixed in the Agreement, the price of lumber and the volume of United States lumber consumption. ... Recommendations LPRAB should consult with duty officers with the intent of developing system change proposals for consideration by ABSB to improve OL and, to a lesser extent, RITS. ... For example, the breadth or frequency of industry exposure to each CRA output was deemed one relevant consideration. ...

In addition, as required, the bid solicitation instruments indicated that failure to meet any of the mandatory criteria would render the bid non-compliant with no further consideration. ... For one of the high value contracts posted for tender, the receipt date and time stamp were not evident in any of the bidder files submitted for consideration. ... Recommendation As a best practice, FAB should require procurement specialists to fully document their review of client prepared mandatory documents and their consideration of the employer-employee relationship. ...

Consideration includes any amount that is payable for a supply by operation of law. ... Fill out Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration and Internal and External Charges, to remit the tax. ... For more information, see GST/HST Memorandum 18‑4, Determining Whether a Transfer Payment is Consideration For a Supply. ...