Search - consideration

You are a tax shelter promoter if, in the course of a business, you: sell, issue or promote the sale, issuance or acquisition of, the tax shelter; act as an agent or advisor for such activities; or accept consideration for the tax shelter, either as principal or agent. ...

Human Resources Integrated SD considerations in their Branch Business Plan. ... Quebec Integrated SD considerations in the strategic planning of the region. ... Pacific Integrated SD considerations into the Pacific Regional Business Plan. ...

This amendment applies to supplies for which consideration becomes due after April 23, 1996, or is paid after that day without having become due. 3. ... This applies to supplies for which all of the consideration becomes due after April 23, 1996, or is paid after that day without having become due. ... The amendments apply to supplies for which all of the consideration becomes due or is paid without having become due on or after May 14, 1996. ...

Another condition is that the total amount of consideration for eligible property purchased with the use of the certificate and included in a single invoice or agreement must be at least $1000. ... These two amendments apply to supplies for which all of the consideration became due after February 28, 2000, or was paid after that day without having become due. ... For example, property that is acquired for use in supplying a service for a single consideration and that is not intended to be sold separately is not part of the domestic inventory of a person. ...

Indicator(s): Performance evaluations that include environmental considerations (output) The performance evaluations for all managers and functional heads of procurement and materiel management included environmental considerations. ... We will continue reviewing procurement-related management processes and controls to identify areas to include environmental considerations during the next period. Indicator(s): Procurement management processes and controls identified for inclusion of environmental considerations (output) Environmental considerations are being incorporated into RFP templates, procedures for the Procurement Oversight Committees, and the CRA Procurement Strategy. ...

Supply of transponders for consideration 61. Where a transponder is provided, otherwise than by way of lease, to an end-user for consideration, the transponder will be considered part of the exempt supply of a right to use a highway or a bridge. Therefore, any consideration relating to the provision of the transponder is not subject to tax. ... Highway and bridge authorities or operators may charge additional amounts, some of which may form part of the consideration for a right to use a road or bridge while others may be consideration for separate supplies that are usually taxable at 5% or 13%. ...

A discounter (within the meaning of the Tax Rebate Discounting Act) who pays an amount to a person to acquire from the person a right to a refund of tax (within the meaning of the Tax Rebate Discounting Act), notwithstanding section 139 Footnote 1, is deemed to have made two supplies: (a) a taxable supply of a service for consideration equal to the lesser of: (i) 2/3 × (refund- amount paid to the person by the discounter); and (ii) $30; and (b) a separate exempt supply of a financial service. ... As a result, the consideration for the taxable supply equals 2/3 of the difference between the actual tax refund and the amount paid by the discounter to the client, to a maximum of $30. The remainder of the fee (or discount) charged by the discounter to the client is treated as consideration for the financial service. ...

The term "gift" is not defined in the Act and therefore has the meaning established at common law- which is a voluntary transfer of property without consideration or expectation of return or compensation. A payment for tuition, even to a school which is a registered charity, is not a gift because it is not made without such consideration, and therefore would not normally be deductible as a charitable donation. ... Nevertheless, for a number of years it has been the Department's practice not to view religious instruction given at parochial schools as consideration, with the result that a portion of payments made by parents for their children's instruction at such schools may be treated as a gift to a charity. ...

Performance Measures Annual percentage of green products purchased by dollar value compared to annual total dollar value spent on products Data Collection Method/Source Reports from online ordering system; review and assessment of contracts issued and orders issued against contracts 1.1.2.2[Footnote 2] Include environmental considerations in 100% of performance evaluations of managers and functional heads of procurement and materiel management. Performance evaluations that include environmental considerations F&A (AD) / F&A (SMPSD)/- 1.1.2.3[Footnote 2] Review and improve the efficiency of the CRA procurement process when working with suppliers, such as the bidding process, ordering systems, e-capabilities, green procurement tracking, and any new contracting tools. (March 31, 2009) Procurement management processes and controls identified for inclusion of environmental considerations F&A (AD) / F&A (SMPSD)/- 1.1.2.4[Footnote 2] Explore opportunities to green services procured by the CRA. ...

Performance measurement Expected result: Reduce the carbon footprint and energy consumption of federal operations Performance Indicator Targeted Performance Level Updated greenhouse gas (GHG) reduction implementation plan in place by March 31, 2015 Completed March 31, 2015 GHG emissions (kt CO 2 equivalent) in fiscal year 2005-06 403 tonnes GHG emissions (kt CO 2 equivalent) in fiscal year 2014-15, not accounting for renewable power emission credits, if applicable 261 tonnes Renewable power emission credits applied in fiscal year 2014-15 (kt CO 2 equivalent) 0 Percentage change in GHG emissions from fiscal year 2005-06 to fiscal year 2014-15, including renewable power emission credits, if applicable-35.2% Adjustments made to base-year GHG emissions No Waste and Asset Management Green procurement As of April 1, 2014, the Government of Canada will continue to embed environmental considerations into public procurement, in accordance with the federal Policy on Green Procurement. CRA target As of April 1, 2014, the CRA will continue to embed environmental considerations into Crown procurement. ... Performance measurement Expected result: CRA workplace operations have a reduced environmental impact Performance Indicator Targeted Performance Level An approach to improve the sustainability of CRA workplace operations in place by March 31, 2015 Completed April 1, 2014 Implementation Strategy Element Targeted Performance Level Engage employees in greening government operations Achieved Integrate environmental considerations into corporate policies, processes, and practices in accordance with departmental refresh cycles Achieved Maintain or improve existing approaches to sustainable workplace practices (printer ratios, paper usage, and green meetings) Achieved Minimize the ratio of information technology assets per employee Achieved Select and operate IT and office equipment to reduce energy consumption and material usage Achieved Dispose of e-waste in an environmentally sound and secure manner Achieved Achieved Reuse or recycle workplace materiel and assets in an environmentally sound and secure manner Achieved Minimize all non-hazardous solid waste generated and use service offerings to maximize the diversion of waste Achieved Increase the population density in office buildings and the use of space in special purpose buildings Achieved Greening Services to Clients By March 31, 2015, departments will establish SMART (Specific, Measurable, Achievable, Relevant, and Time-bound) targets to reduce the environmental impact of their services to clients. ...