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Results 511 - 520 of 1664 for consideration
Current CRA website
Sale of a Business or Part of a Business
Effects of subsection 167(1) Consideration attributed reasonably among separate supplies para 167(1)(a) 10. ... The consideration for each property and service is equal to that portion of the consideration for the supply of the business or part that can reasonably be attributed to that property or service. ... That part of the consideration is not included in calculating GST/HST payable in respect of the supply. ...
Current CRA website
Sale of a Business or Part of a Business
Effects of subsection 167(1) Consideration attributed reasonably among separate supplies para 167(1)(a) 10. ... The consideration for each property and service is equal to that portion of the consideration for the supply of the business or part that can reasonably be attributed to that property or service. ... That part of the consideration is not included in calculating GST/HST payable in respect of the supply. ...
Current CRA website
Sustainable Development Strategy 2011-2014
Green purchases We will buy goods and services that meet environmental, social, and economic considerations. ... We will support the management of our IT systems and capacity by including SD considerations into IT decisions and learning. ... Financial considerations will be updated as part of the ongoing maintenance of the strategy. ...
Current CRA website
Automobile Benefits
In the reporting period in which the employee received the automobile, the registrant invoiced the employee $29,000 as consideration for the automobile. ... Although subsection 173(1) deems the registrant to have collected tax in respect of the supply of a taxable benefit, it does not deem the value of consideration to become due. ... The GST/HST deemed collectible by the registrant on a standby charge benefit is equal to the tax fraction of the total consideration for the benefit. ...
Current CRA website
Automobile Benefits
In the reporting period in which the employee received the automobile, the registrant invoiced the employee $29,000 as consideration for the automobile. ... Although subsection 173(1) deems the registrant to have collected tax in respect of the supply of a taxable benefit, it does not deem the value of consideration to become due. ... The GST/HST deemed collectible by the registrant on a standby charge benefit is equal to the tax fraction of the total consideration for the benefit. ...
Current CRA website
Taxable benefit for the personal use of an aircraft
The allocation amongst the shareholders and employees on the flight should be reasonable in the circumstances, and may take into consideration the relative number of family members and friends who took the flight. ... Depreciation, capital cost allowance, leasing costs and carrying charges will be excluded in the operating cost benefit as these costs are taken into consideration in computing the available-for-use amount. ... The Queen, 90 DTC 6322: "In determining the value of benefit, one may take its cost into consideration. ...
Current CRA website
Taxable benefit for the personal use of an aircraft
The allocation amongst the shareholders and employees on the flight should be reasonable in the circumstances, and may take into consideration the relative number of family members and friends who took the flight. ... Depreciation, capital cost allowance, leasing costs and carrying charges will be excluded in the operating cost benefit as these costs are taken into consideration in computing the available-for-use amount. ... The Queen, 90 DTC 6322: "In determining the value of benefit, one may take its cost into consideration. ...
Current CRA website
Fighting Against Forced Labour and Child Labour in Supply Chains Act – Annual Report 2023-2024
In doing so, ethical procurement, including the elimination of forced or child labour from the federal government’s supply chains, became a more prominent consideration. In response to these changes, the CRA has started to adapt its application of sound stewardship to encompass social responsibility in addition to expanding its existing environmental considerations. ... The CRA self-assesses its procurement framework through the lens of the OAG and OPO findings, and develops action plans, including opportunities to integrate social and ethical procurement considerations. ...
Current CRA website
Our Strategic Foundation
Respect requires that we act with courtesy and consideration at all times. ...
Current CRA website
The CCRA Board of Management
The Board of Management's main responsibilities are to: develop the annual Corporate Business Plan for consideration and approval by the Minister. ...