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Admission (consideration for the ticket) to the dance is exempt under section 3 of Part III of Schedule V as the dance is an extra-curricular activity organized under the authority and responsibility of the school authority and the supply is made by the school authority primarily to students of the school. ... Section 7.1 of Part III of Schedule V exempts, in part, “a supply of a service or membership the consideration for which is required to be paid by the recipient of a supply included in section 7 [of Part III of Schedule V] because the recipient receives the supply included in section 7” (for example, instruction in courses offered by a school authority for which credit may be obtained toward a diploma). 25. Examples of the supplies referred to in section 7.1 of Part III of Schedule V include supplies of various student club memberships where the consideration for these supplies must be paid by students because they receive a supply that is exempt under section 7 of Part III of Schedule V. 26. ...

However, this is an area where fact-patterns are likely to vary and a variety of considerations may apply. ... Has consideration been given to a potential adverse impact on the charity's reputation from its commercial operations? ... Is the activity commercial in nature—that is, does the charity derive revenue in consideration for the provision of goods or services? ...

From the fees paid to it, the organization keeps a 5% commission for the administrative services it provides and pays the remaining amount to the child care provider as consideration for the child care services that the organization acquires. ... The monthly fee is consideration for a supply of a service that includes accommodation 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 pursuant to other provisions of the Act (such as section 138, which applies where the main and the incidental supplies are made for a single consideration). ...

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 16. ... Footnotes Footnote 14 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. ...

Section 156 provides a joint election that permits corporations resident in Canada and Canadian partnerships that are qualifying members of a qualifying group to treat certain taxable supplies between them as having been made for nil (or no) consideration if the requirements for the election are satisfied. ... For information about this election, refer to GST/HST Memorandum 14-5, Election to Deem Supplies to be Made for Nil Consideration, and Form 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. ...

The joint election under subsection 156(2) permits two Canadian partnerships or a Canadian partnership and a corporation that is resident in Canada that are specified members of a qualifying group to treat certain taxable supplies between them as having been made for nil (or no) consideration. For information about the definitions of specified member and qualifying group, refer to GST/HST Memorandum 14-5, Election to Deem Supplies to be Made for Nil Consideration. 3. For information about this joint election and the conditions for being a specified member of a qualifying group, refer to GST/HST Memorandum 14-5 and Form 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. 4. ...

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. ...

During the last 2 fiscal years (2016 to 2017 and 2017 to 2018), significant changes have taken place within the Business Compliance Directorate, including: regionally centralizing workload development for trust account examinations shifting functional responsibility for the GST/HST and Air Travellers Security Charge programs to the GST/HST Registration & Filing Compliance Section implementing a new 3-tiered quality assurance program Taking into consideration the volume of money collected and the fact that the Trust Accounts Examination Program had never been audited, an internal audit to assess the existence and strength of the internal controls that support the governance of the programs was relevant and timely. 2. ... Recommendation 1 Further to the progressive evolution of the program, the Collections and Verification Branch should develop and implement file selection criteria to allow for a more holistic approach to risk assessment that takes into consideration the multiple business lines (Payroll, GST/HST, and Air Travellers Security Charge) and sources of workload (referrals, leads, and generated by Workload Development) to create a prioritized risk-based workload for the Trust Accounts Examination Program. ... In measuring the fiscal impact of the payroll files, no consideration is given to the extent of the examination officer’s work on the file or to the efforts of the Regional Workload Development Team in identifying the non-compliant taxpayers. ...

For individual taxpayer requests, the CRA has control structures in place to ensure that TR cases are resolved with due care and consideration. ... Consideration is also given to situations where taxpayers are unable to pay due to financial hardship. ... Conclusion The CRA has control structures in place to ensure that TR requests are resolved with due care and consideration. ...

Much of the Future-oriented Statement of Operations is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... Yes (March 31, 2015) GHG emissions (CO2 equivalent) in fiscal year 2005-2006. 403 tonnes GHG emissions (CO2 equivalent) in current fiscal year. 318 tonnes Percentage change in GHG emissions from fiscal year 2005-2006 to the current fiscal year-21% Goal: Waste and asset management Target: Green procurement As of April 1, 2014, the CRA will continue to take action to embed environmental considerations into Crown procurement. ... Targeted performance level: Seeking to reach "Achieved" Implementation strategy element: Integrate environmental considerations into corporate policies, processes, and practices in accordance with departmental refresh cycles. ...