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Protocol between the Appeals Branch and the Compliance Programs Branch of the Canada Revenue Agency The purpose of this protocol is to help ensure that tax issues are resolved at the audit stage in full consideration of relevant information. ...

., purchase order, invoice) between a seller and purchaser establish what the seller is agreeing to provide and what the purchaser is expecting to receive for the consideration paid. ...

In 1996, section 21 of Part VI of Schedule V to the Act was amended, applicable to supplies for which consideration became due after April 23, 1996, or was paid after that day. ...

The subsequent supply is deemed to be for nil consideration under subsection 183(1) and to have been made in the course of a commercial activity under subsection 183(2), and is therefore taxable. ...

Eligibility criteria: Results suggested consideration of the following sorts of changes to the section, Are you eligible for the WITB? ...

Print ads in particular were also likely to generate considerations of income splitting, while Internet ads were more likely to encourage investigation into tax savings for sports or physical activity. ...

As such, consideration should be given to tailor the messages to the various target audiences within the trades (early stage students, later stage students, ands graduates). ...

This provision applies whether the property returned is: the same property that was donated property that is identical to the donated property a substitute for the donated property This provision does not apply if property is transferred to a donor as reasonable consideration or payment for another property or services. ...

The following may be used as factors that can be taken into consideration and favour an application: A dominant charitable purpose combined with other non-charitable purposes and activities, might be acceptable, provided they are ancillary and incidental to the dominant purpose An activity to generally apply funds to services and facilities of tangible properties, and the development of an infrastructure as a framework for a tourism industry, as opposed to promoting an activity to attract large numbers of people A reasoned argument by the organization to support the promotion of tourism in a particular region as a means of significantly stimulating the local economy. 5 The onus is on the organization to demonstrate that it will achieve this result Circumstances where there is significant interest by civic officials to the extent that these individuals, in the course of their civic duties, are involved as officers and/or directors of the organization 5. ...

Consideration will be given to other relatively short periods of service (three years or less) that occurred inside Canada with an employer that is associated or affiliated with a participating employer. ...