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Results 511 - 520 of 1643 for 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
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. ...
Current CRA website
File an election
File an election The elections listed below can be filed using an online Web form: GST20, Election for GST/HST Reporting Period GST20-1, Notification of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST70, Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71, Notification of Accounting Periods for GST/HST GST74, Election and Revocation of an Election to Use the Quick Method of Accounting RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC7220, Election for GST/HST and QST Reporting Period for a Selected Listed Financial Institution RC7220-1, Notice of Revocation of an Election for GST/HST and QST Reporting Period by a Selected Listed Financial Institution RC7270, Election or Revocation of an Election to Change a GST/HST and QST Fiscal Year for a Selected Listed Financial Institution RC7271, Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST Other elections can be sent to us by uploading a completed PDF form for the election you want to file. ...
Current CRA website
Column 3 – Cost of additions in the year
To find out if any special considerations apply in your case, also go to Changing from personal to rental use, Grants, subsidies, and other incentives or inducements and Non-arm's length transactions. ...
Current CRA website
6. 2006 Report of the Commissioner of the Environment and Sustainable Development
6. 2006 Report of the Commissioner of the Environment and Sustainable Development Next page A key consideration in measuring our progress on sustainable development is the assessment of our program by the Commissioner of the Environment and Sustainable Development (CESD). ...
Current CRA website
Strategy
They are as follows: Mini-strategies Results expected by March 31, 2007 Engage leadership from management Ensure effective and creative communication Provide simple and effective tools and support Support and enhance the national sustainable development network Target systems and templates as a means of integrating sustainable development into the CRA's planning activities Assign appropriate resources Systematic management of environmental issues Stronger leadership for sustainable development and more employee buy-in Enhanced program delivery through systematic paper measurement, sustainable work travel, and influencing negotiations with partners Completed framework for management of sustainable development, and decision-making that includes sustainable development considerations Next page Report a problem or mistake on this page Thank you for your help! ...
Current CRA website
Technical guidance
Some examples of ancillary services could include: security traffic control janitorial or cleaning services landscaping waste collection, disposal, and recycling snow removal To be an eligible expense, payments for ancillary services must: be required to be paid by an eligible entity under a qualifying net lease agreement be paid as regular instalments to the lessor be for services customarily supplied or rendered in connection with the rental of real property, and meet the rest of the criteria for eligible rent expenses Other considerations for determining if a payment made for ancillary services is an eligible expense are the terms of the net lease, the location and nature of the real property, and the type of business renting the real property. ...