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The primary groups responsible for advising on, implementing, or reporting on activities in the Plan are: Sustainable Development Steering Committee (SDSC) and Sustainable Development (SD) Champions: The role of the SDSC is to guide the work of the SD Centre of Expertise, report to the Agency Management Committee on progress with the SD Strategy, and influence senior executives towards integrating sustainable development considerations into their decision-making. ...

. ¶1.6(g) and (h) have been added to reflect previously published CRA guidance on this form of non-qualifying consideration. ¶1.7 (formerly included in ¶6, ¶7 and ¶8 of IT-450R) has been revised to provide clarity. ...

Update March 17, 2023 ¶1.13 was amended to better reflect bijuralism by adding the following as the final sentence: “However, consideration should be given to whether the inclusion of such directions in the will is valid under the relevant provincial law and that the spouse trust has been validly constituted.” ...

The following may be used as factors that can be taken into consideration and favour an application: A dominant charitable purpose combined with other non-charitable purposes and activities, might be acceptable, provided they are ancillary and incidental to the dominant purpose An activity to generally apply funds to services and facilities of tangible properties, and the development of an infrastructure as a framework for a tourism industry, as opposed to promoting an activity to attract large numbers of people A reasoned argument by the organization to support the promotion of tourism in a particular region as a means of significantly stimulating the local economy. ...

This provision applies whether the property returned is: the same property that was donated property that is identical to the donated property a substitute for the donated property This provision does not apply if property is transferred to a donor as reasonable consideration or payment for another property or services. ...

Promoters who file false or misleading information in their application for a tax shelter number, or that sell, issue, or accept consideration in respect of a tax shelter before an identification number has been issued, are liable to a penalty. ...

The Serving You Better consultations that were held at the end of 2016 highlight the government's commitment to take into consideration the points of view of stakeholders and adapt government services to their needs. ...

Some of the information included in the financial statements, such as accruals and the allowance for doubtful accounts, is based on management's best estimates and judgment, with due consideration to materiality. ...

As a result, special considerations associated with an APA rollback have been developed and are presented in this memorandum. ...

While the use of third-party information helps prevent fiscal evasion, some treaty partners may not be prepared to give consideration to this information due to its confidential nature, making the elimination of double taxation problematic. ...