Search - consideration

Company B can take into consideration the amount of CPP contributions and EI premiums previously withheld during the year on the 10 employees that were previously employed with Company A. ... Company A has not met the conditions of subsection 9(2) of the CPP or section 82.1 of the EIA and, therefore, may not take into consideration the amount of CPP contributions or EIA premiums previously deducted, remitted, or paid by Company B in 2020 for the new-hired employees. ...

The monthly fee paid by the individuals to the organization is consideration for a supply of a service that includes accommodation, supervision, and assistance with personal hygiene, grooming, and dressing. ... If a transaction consists of multiple supplies, it is necessary to determine whether one of those supplies is incidental to another and whether it may consequently be deemed to form part of a single supply under other provisions of the Act (such as section 138, which applies where the main and the incidental supplies are made for a single consideration). ...

Consideration should be given to introducing higher-level sign-off requirements in cases involving substantial amounts of evaded taxes, complex arrangements, or new issues of law. ... Consideration should be given to introducing procedures to ensure that large or complex cases are reviewed by specialists before acceptance into the VDP. ...

We support the Government of Canada's commitment by using this approach in developing policies, procedures, and programs and by ensuring all Treasury Board submissions, Memoranda to Cabinet, and significant changes to the design and implementation of national programs and services include gender and other considerations. ... To this end, the CRA strives to earn the trust of Canadians by incorporating integrity and security considerations into every aspect of its strategic decision-making and daily operations. ...

Previously, legislative considerations were excluded from the committee’s scope; however, despite the change, there are boundaries to be respected that limit the Committee’s influence in the legislative arena and the types of recommendations the Committee may offer. 3. ... There was discussion on deterrence and performance measurement considerations insofar as these are affected by both taxpayer indifference to audit and strategies to resist and prolong the audit. ...

SD Engagement National SD Events: The CRA continued to lever the three national SD events of Earth Day, Environment Week and Waste Reduction Week to increase employee understanding and application of SD considerations on the job. ... Table 1: SD Network Rating of SD Division Services in 2008-2009 Area Average Rating (out of 5) Change from 2007-2008 results Training and awareness 4.1 + 0.1 Events/major initiatives 4.0 + 0.2 Provision of information/guidance 4.4 + 0.4 Meetings/consultations 4.2- Performance reporting process 3.9 + 0.1 Performance reporting tool 3.7- Sustainability Criteria The SD program continued efforts to include social, economic and environmental considerations into CRA policy instruments. ...

If an item plays a minor or subordinate role, or if no part of the consideration can reasonably be attributed to it, it is likely an amenity. ... Consideration Sch. V, Part 1, para 6(b) 17. The consideration for a supply of accommodation should exceed $20 for each day of occupancy. If the consideration does not exceed $20 for each day of occupancy, the supply is exempt and is not considered short-term accommodation because it would be included in the non-taxable portion of a tour package. ...

Starting point: Percentage of non-confidential contracts over $500K reviewed for SD considerations in 2018 to 2019 (base year): 100%. Performance indicator: Non-confidential contracts valued over $250K are reviewed for potential sustainable development considerations. Target: 100% of non-confidential contracts over $250K reviewed for SD considerations. 2022–2023 Results: 10 (100%) new non-confidential contracts over $250,000 were reviewed for SD considerations and awarded. ...

If the supply of the option to purchase real property is a taxable supply, the consideration payable for the acquisition of the option is subject to the GST/HST. ... Where the supply includes the provision of real property situated in two or more provinces, separate taxable supplies of real property are deemed to be made for each part of the real property that is located in a particular province, for separate consideration equal to the proportion of the total consideration reasonably attributable to each part of the real property. ... Since the properties are situated in two provinces, the Excise Tax Act deems the supply of the real property to be two separate supplies made for separate consideration. ...

It is within this context that the S ustainable Development Strategy 2004-2007 will unfold, and as such, takes into consideration internal and external realities. ... To assess how well sustainable development considerations are being integrated into programs, we will develop an audit program and measure progress over time. ... In terms of facilitating the measurement of sustainable development in programs, policies, and plans, our main indicator will be the presence of sustainable development considerations in key CRA planning tools, and the ultimate measure will be the tabling of triple bottom line (economic, social, and environmental) annual reports. ...