Search - consideration

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. ...

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. ...