Search - consideration

Learning and awareness: Commitment to SD appears in 100% (80) of senior manager (EX/SM) performance expectations and accountability agreements. 100% of RMT members recommended and supported development and implementation of local SD programs; SD leads identified at all responsibility centres SD Lens developed by HQ and distributed to regions in the third quarter of 2003-2004; all SD leads (15) provided with lens to help advise senior managers on integrating SD into business plans and proposals; SD appears as SMT standing agenda item at 75% of responsibility centres SD awareness presentation delivered to 95% of SOR senior managers SD considerations have been integrated into regional procurement training (WEBRO, WHMIS), new employee orientation packages, and local IT end-user training, and has appeared in employee information packages developed in support of major renovation and construction projects (Hamilton and St. ... The Materiel Management Directorate (MMD) updated the procurement certification program to include environmental considerations and green content. ... Information Technology Best practices: Used the Green Move Protocol to relocate staff to new IT campuses throughout the year Incorporated SD considerations into branch procurement of IT hardware, printers/ photocopiers (duplex-capable), and energy efficient monitors; recycled toner cartridges, diskettes, and CDs Reduced the number of printers, photocopiers, and fax machines on each floor to conserve energy and paper use (for example, the branch now has a ratio of 40 employees to 1 printer) Learning and awareness: Hosted regular lunch and learn session on various SD topics Promoted SD and wellness to employees through information provided on the branch Wellness Web site As an employees SD awareness activity, the branch collected 470 disposable cups in two days from five floors of the Fitzgerald Campus, and used the cups to make a Paper Cup Man to display in the foyer of the campus. ...

This proposed amendment applies to supplies for which consideration becomes due after April 12, 2001, or is paid after that day without having become due. ... The value of any other consideration given would, however, be taxable. ... Therefore, the portion of a feedlot's charge which can be reasonably regarded as a charge for feed is zero-rated, up to a maximum of 90% of the total consideration. ...

This proposed amendment applies to supplies for which consideration becomes due after April 12, 2001, or is paid after that day without having become due. ... The value of any other consideration given would, however, be taxable. ... Therefore, the portion of a feedlot's charge which can be reasonably regarded as a charge for feed is zero-rated, up to a maximum of 90% of the total consideration. ...

Each of the following are also included in total revenue, but the NPO can deduct 25% of each amount to take into account the cost of fundraising: a monetary gift that is not government funding (such as a private gift or donation); the amount by which the fair market value of a financial instrument received by the NPO is more than the consideration paid or payable for the instrument; the receipts from a sponsorship; the consideration for a taxable (including zero-rated) or exempt sale of goods and services (other than the sale of real property or capital property, the sale of a financial instrument, benefits granted to employees or shareholders, or a sale the NPO is deemed to make when the NPO stops being a registrant); and the proceeds from gambling activities, minus prizes and winnings paid out. ... The payment is not consideration for a supply of property or services by the NPO. The provincial government is a grantor and the grant was paid for the purpose of financially assisting the NPO in carrying out its purpose of putting on the arts festival and not as consideration for a supply. ...

Seeking to reach "Achieved" Integrate environmental considerations into corporate policies, processes and practices in accordance with departmental refresh cycles. ... The CRA will continue to ensure that its decision-making process includes consideration of FSDS goals and targets through the Strategic Environmental Assessment process. ... Much of the Future-oriented Statement of Operations is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...

(c) The consideration charged for the supply and the operator's costs of providing the property and services. ... Is the consideration for one element significantly more than the consideration for other elements? ... Section 138 of the Act does not apply since the residential condominium unit and these services are not provided for a single consideration. ...

(c) The consideration charged for the supply and the operator's costs of providing the property and services. ... Is the consideration for one element significantly more than the consideration for other elements? ... Section 138 of the Act does not apply since the residential condominium unit and these services are not provided for a single consideration. ...

He must take into consideration the right of appeal of the taxpayers. ... Log of action, Documentation E6- S4 Appropriate action was taken to address undue delays in the conduct of the audit and consideration was given to the availability of statutory authority (i.e. ... A further action is under consideration. Once the decision of prosecution is made, update to code 5, and when the outcome is known, enter code 6 or 7 as appropriate. ...

The Air Travellers Security Charge (ATSC) imposed on a passenger under the Air Travellers Security Charge Act, and collected by airlines or their agents, is part of the consideration payable for the supply of a passenger air transportation service. ... For GST/HST purposes, an airport improvement fee or passenger facility fee is consideration payable for a separate supply by the airport authority to the passenger of a right to use real property by way of licence. ... Generally, these fees are part of the consideration payable for the supply of a passenger transportation service and are subject to the GST/HST at the same rate as the rest of the consideration for the passenger transportation service. ...

In support of delivering a quality end product for users, the CRA needs to allocate sufficient time and funding for end user acceptance testing and the consideration of testing results prior to decision-making. ... Taking into consideration the steps already taken to provide additional information to decision-makers, the evaluation identified a risk that information on post-implementation performance may not be timely or complete. ... Consideration will be given to relevant international best practices. ...