Search - consideration

In addition, as required, the bid solicitation instruments indicated that failure to meet any of the mandatory criteria would render the bid non-compliant with no further consideration. ... For one of the high value contracts posted for tender, the receipt date and time stamp were not evident in any of the bidder files submitted for consideration. ... Recommendation As a best practice, FAB should require procurement specialists to fully document their review of client prepared mandatory documents and their consideration of the employer-employee relationship. ...

With respect to Option B and the additional consideration of "volume restraint", each region receives a volume of export quota based on a regional share fixed in the Agreement, the price of lumber and the volume of United States lumber consumption. ... Recommendations LPRAB should consult with duty officers with the intent of developing system change proposals for consideration by ABSB to improve OL and, to a lesser extent, RITS. ... For example, the breadth or frequency of industry exposure to each CRA output was deemed one relevant consideration. ...

Consideration- includes any amount that is payable for a supply by operation of law. ... If the fair market value of the property or service supplied by the charity or public institution is less than $500, the supply is deemed to have been made for no consideration and as a result no GST/HST applies. ... You use a fair and reasonable ITC allocation method to determine that 40% of the office is for use in making taxable supplies for consideration. ...

The Guidelines state that risks are critically important and are an essential part of any functional analysis, thus Part I focuses on the special considerations for risks. ...

Consideration – includes any amount that is payable for a supply by operation of law. ... Use Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration, to remit the tax. ... During the quarterly reporting period, 70% of your hydro usage relates to your exempt supplies and 30% relates to taxable supplies for consideration. ...

Ongoing awareness of the need to minimize the administrative burden placed on small business is reflected in our strategic plans, principles of service delivery, and business transformation, and this consideration is increasingly systemic in our daily operations. ... We will build on these initiatives and others as part of our program process, giving due consideration to the needs of small businesses. ... Burden reduction considerations have been incorporated into forms' reviews. ...

The Strategy sets out Revenue Canada's commitment to systematically take into account environmental, economic and social considerations. ... Environmental issues have been prioritized with due consideration of the implications on financial and human resources wherever possible. ... Chart on Sustainable Development Strategy GOAL: Integrate sustainable development considerations into decision-making plans and processes. ...

However, because the written agreement of purchase and sale was entered into after June 16, 2016, and before October 2016, and the agreement does not meet the disclosure requirement, the HST payable by the purchaser is calculated at the rate of 14%: HST = $350,000 × 14/114 = $42,982.46 Consideration = $350,000 − $42,982.46 = $307,017.54 However, the builder is considered to have collected the HST at 15%: HST = $307,017.54 × 15% = $46,052.63 Self-supply of new housing A builder who constructs or substantially renovates new housing for rental purposes is generally considered to have made a taxable “self-supply” (sale and repurchase) of the housing when the builder gives possession or use of the housing, or a unit in it, under a lease, licence, or similar arrangement to an individual who is the first to occupy the housing as a place of residence. ...

Each 5-year period can be with more than one employer In addition to the foreign service provisions set out in Newsletter No. 93-2, the CRA will give favourable consideration for the transfer of funds from a foreign pension plan to an RPP under subparagraph 8502(b)(v) of the Regulations, in order to allow the foreign service to be recognized under subparagraph 8503(3)(a)(v), when the following conditions are satisfied: The foreign pension plan is situated in a country that imposes an income tax and the plan qualifies for an exemption from tax, a reduced rate of tax or other favourable tax treatment that is provided under the laws of that country for pension plans. ... MEPs Where the plan is a MEP (including SMEPs), it is not necessary to take into consideration benefits payable under other plans. ...

Consideration – includes any amount that is payable for a supply by operation of law. ... When you acquire property or services partly for use in making taxable supplies for consideration, and partly for use in making exempt supplies, you must apportion the GST/HST accordingly in calculating your ITC claim. Also, there are special rules for supplies made for no or nominal consideration. ...