Search - consideration

This strategy and the Agency's supporting national action plan (NAP) describe the CRA commitments and initiatives to reduce the environmental impact of our operations, to improve efficiencies, and to integrate SD considerations into core decision-making and accountability processes. ... The assessment and recommendations to enhance prevention and/or detection of internal fraud will be prepared for consideration by management in the next fiscal year. ...

It is important to always provide all relevant information to CRA to allow for a complete consideration of the issue, at the assessing, audit, and objection stages. ... While an application for taxpayer relief from interest or penalties is under consideration, collection action will continue and the amount is due and payable. ...

Therefore, once an election is made pursuant to section 273, a co-venturer will not: include any consideration received for joint venture supplies made by the operator on its behalf when determining if it is a small supplier pursuant to section 148 its filing frequency pursuant to sections 245 to 249 unless it is associated with the operator (within the meaning of section 127), and include any GST/HST paid or payable on joint venture purchases made by the operator on its behalf when calculating its input tax credits. ... According to section 141.01, generally, the extent to which property or a service is consumed or used, or is to be consumed or used, in the course of a commercial activity depends on the extent to which the consumption or use, or intended consumption or use, is for the purpose of making taxable supplies for consideration. ...

Issue and Decision: According to section 138, "where (a) a particular property or service is supplied together with any other property or service for a single consideration, and (b) it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service shall be deemed to form part of the particular property or service so supplied. ... The non-profit organization charges a single consideration of $81.00 in respect of both supplies. ...

That formula is A- B, where A is the tax calculated on the deemed consideration and B is the total of the input tax credits that must be deducted from A. ... Paragraph (c) of the subsection states that the creditor is deemed to have received a supply of the property immediately before the supply to the recipient and for the same consideration as the supply to the recipient, which will normally reflect any improvements or capital expenditures. ...

Terms and Conditions of Use In consideration of the Canada Revenue Agency (CRA) giving you access to the Dedicated Telephone Service (DTS), you agree to the following terms and conditions: You certify that all information provided by you relating to your registration is true, accurate and complete and that you meet the eligibility requirements for using the DTS as outlined on the DTS web page. ... Such a determination must take into consideration all of the particular facts and circumstances and is outside the scope of the DTS. ...

In addition, the Board will give careful consideration to the CRA's collective bargaining recommendations to the Treasury Board. ... The Board will also examine the CRA's annual financial statements as part of its consideration of the Departmental Results Report for recommendation to the Treasury Board. ...

This PIA highlights the key points that demonstrate how privacy considerations have been factored into the development and implementation of RAD. ... PIA Findings The privacy analysis identified that RAD places privacy and security of information as an overarching and fundamental consideration in every aspect of its operations. ...

Observations In reviewing the RFP documentation, fairness considerations were identified by the Fairness Monitor, discussed with the Contracting Authority and fully addressed prior to the release of the RFP. 5.2) Request for proposal posting The RFP was issued to potential proponents via buyandsell.gc.ca as Solicitation Number 1000341293 on May 30, 2018; the final closing date was on July 17, 2018 at 2:00 pm Eastern Daylight Time. ... Observations In reviewing the RFP amendments, fairness considerations were identified by the Fairness Monitor, discussed with the Contracting Authority and addressed prior to their release. 5.3) Request for proposal close The Fairness Monitor reviewed the manner in which the proposal responses to the RFP were received and handled with the Contracting Authority. ...

If no consideration is paid, the ATSC is collected when the ticket is issued. If no consideration is paid and no ticket is issued, the ATSC is collected at the time of emplanement. ...