Search - consideration

With respect to the five preceding questions, consideration must be given to the scientific or technological knowledge base and the business environment of the individual company. ... A technological uncertainty may thus arise that is imposed by economic considerations. ... It is important to realize that consideration is given to the exclusions only after it has been determined that there is SR&ED. ...

With respect to the five preceding questions, consideration must be given to the scientific or technological knowledge base and the business environment of the individual company. ... A technological uncertainty may thus arise that is imposed by economic considerations. ... It is important to realize that consideration is given to the exclusions only after it has been determined that there is SR&ED. ...

Due Date: March 31, 2010 In progress The SD Division proposed sustainable travel provisions for consideration in CRA Parking Directive and CRA Relocation Policy. ... Indicator(s): Percentage of partnership negotiations/discussions that included considerations of sustainability criteria; number of commitments completed in the action plan for integrating SD into partnerships. ... Due Date: March 31, 2010 In progress The Agency is increasingly using SD messages and including SD considerations in its outreach activities and communications to the public. ...

Consideration will be given to requests to permit individual members to suspend contributions to the plan or participation in the plan for a period of time not exceeding two years. ... (d) Employer Participation- The pension must be provided by the employer as consideration for services rendered by the employee. ... Consideration will be given to requests to waive this rule if it can be determined that the corporation is not controlled by those plan members who are significant shareholders and/or related persons. ...

Consideration will be given to requests to permit individual members to suspend contributions to the plan or participation in the plan for a period of time not exceeding two years. ... (d) Employer Participation- The pension must be provided by the employer as consideration for services rendered by the employee. ... Consideration will be given to requests to waive this rule if it can be determined that the corporation is not controlled by those plan members who are significant shareholders and/or related persons. ...

In cases where one of the main purposes of a person's absence from Canada is to avoid Canadian taxes, which would otherwise be payable, consideration may be given to other factors in determining the person's residence status. ... However, because each province has its own guidelines and policy regarding eligibility for benefits after leaving Canada, continuing coverage under a provincial plan will not be considered to be a significant residential tie, but will be given consideration when reviewing all the facts.) the registration of property that is being taken outside Canada with Canada Customs; the rental of a safety deposit box or postal box in Canada; the listing of a telephone number in a telephone directory in Canada; the continued use of stationery and business cards with a Canadian address; and professional or other memberships in Canada (on a resident basis). 25. ... The value of consideration for these supplies is deemed to be the fair market value of the supply at the time the property is transferred or the service is rendered. ...

In addition, the Agency promotes a portfolio approach to managing investment projects, and risk consideration is one of the key factors required in establishing a CRA investment portfolio. ... The Program Evaluation Plan is based on a number of considerations, including CRA priorities, corporate risks, suggestions from CRA senior management, Treasury Board of Canada Secretariat requirements for evaluations, and Resource and Investment Management Committee (RIMC) requirements. ... Continued to integrate SD considerations into CRA policy instruments. ...

Election to not account for GST/HST on actual taxable supplies Effective for supplies made after March 21, 2013, the budget proposes to allow a participating employer of a pension plan and a pension entity of the pension plan to make a joint election to treat an actual taxable supply of property or a service by the employer to the pension entity as being made for no consideration where the employer accounts for and remits tax on the deemed supply of the property or service or on the consumption or use of inputs for the purpose of making the actual supply. ... Relief from accounting for tax on deemed taxable supplies Effective for fiscal years of an employer beginning after March 21, 2013, the budget also proposes that: A participating employer of a pension plan would be fully relieved from applying the deemed taxable supply rules in respect of the pension plan for a fiscal year where: an election with a pension entity of the pension plan to treat actual taxable supplies as being made for no consideration (discussed above) is not in effect for the employer; and the amount of the GST (including the federal part of the HST) that the employer was (or would have been, but for this measure) required to account for and remit under the deemed supply rules in respect of the pension plan in its preceding fiscal year is both less than $5,000 and less than 10% of the total net GST (including the federal part of the HST) paid by all pension entities of that pension plan in that preceding fiscal year. ... An employer that is entitled to relief under this provision would also be able to treat its actual taxable supplies as being for no consideration where the election, discussed above, is in effect. ...

When determining if land that is capital real property of an individual or personal trust is used primarily in a business rather than primarily in non-business uses immediately prior to its sale, consideration must be given to all uses of the land throughout the time it is owned by the individual or personal trust. 4. ... However, consideration should be given to possibility of section 196.1 applying in such circumstances Footnote 17. ... Footnotes Footnote 15 In the absence of legal restrictions such as minimum lot size or functional considerations such as needing additional land for road access, the amount of land considered to form part of the residential complex, i.e., the amount of land considered to be reasonably necessary for the use and enjoyment of the residential unit as a place of residence, would be restricted to a half hectare. ...

In order to ensure consideration of a treaty-based waiver application, it should be submitted at least 30 days prior to the commencement of the services in Canada or 30 days prior to the initial payment for the related services. ... Non-residents providing services through corporations, partnerships, or joint ventures or who have done so in the past, will be reviewed under the guidelines taking into consideration the total of their services provided in Canada in the period both as an individual, and through the corporation, partnership or joint venture. ... The geographic area to consider is relative to the industry and type of activity under consideration. ...