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As in the past, the Board continues to carefully balance the interests of the CRA while keeping in mind government wide considerations. ... Commissioner of Revenue and Chief Executive Officer Canada Revenue Agency Ottawa, Ontario [committee membership and director participation] The Board of Management is supported by four committees that undertake much of the detailed review of items brought before the Board for the Board's consideration. ...

(Black's Law Dictionary) settlor means one who furnishes the consideration for the creation of a trust, though in form the trust is created by another. ... Transfer of Title to and from the Trustee Sections 268 and 269 of the Act provide that where a person settles property in an inter-vivos trust and where the trustee distributes property of the trust to the beneficiaries, the settling or distribution of the property is deemed to be a supply for consideration equal to the amount determined under the Income Tax Act. ...

The following conditions must be satisfied for a plan administrator to receive favourable consideration from the CRA: the member is an employee or former employee of the employer; the employer was a participating employer, and is undergoing insolvency proceedings under the Bankruptcy and Insolvency Act or Companies’ Creditors Arrangement Act, and has ceased making contributions to the plan; LRBs have been reduced due to the plan’s underfunded status; the plan is not a designated plan; and the Minister has approved the application of subsection 8517(3.01) of the Regulations. ... In the case of an underfunded IPP, similar consideration may be provided as long as the lump-sum amount transferred from the plan represents the final payment from the IPP. 20.4 8517(3.1) – Benefits Provided with Surplus on Wind-up Subsection 8517(3.1) of the Regulations provides a special transfer limit that applies when a member commutes stand-alone ancillary benefits provided in accordance with subsection 8501(7). ...

Company B can take into consideration the amount of CPP contributions and EI premiums previously withheld during the year on the 10 employees that were previously employed with Company A. ... Company A has not met the conditions of subsection 9(2) of the CPP or section 82.1 of the EIA and, therefore, may not take into consideration the amount of CPP contributions or EIA premiums previously deducted, remitted, or paid by Company B in 2006 for the new-hired employees. ...

If the purchaser was entitled to claim a GST/HST transitional rebate in respect of the purchase as a result of the reduction in the GST/HST rate, the amount of the NRRP rebate will be adjusted to take into consideration the transitional rebate. ... Under the proposed amendments, the supply of the facility by way of lease, licence or similar arrangement to an operator who is making supplies of nursing/personal care services that include the provision of a residential unit is exempt where the consideration for the supply becomes due after February 26, 2008, or is paid after that day without having become due. ...

" Where a stated price net of rebates is used, a calculation must be made to determine the value of the consideration payable for the housing. The value of the consideration must be calculated before the tax payable can be determined. ...

" Where a stated price net of rebates is used, a calculation must be made to determine the value of the consideration payable for the housing. The value of the consideration must be calculated before the tax payable can be determined. ...

The CRA considers the additional charge to be part of the consideration for the supply of the transportation service. As a result, the GST/HST is charged on the surcharge at the same rate as for the rest of the consideration for the transportation service. ...

Additional considerations for large files are included at or near the end of chapters 4, 5 and 6 to outline the particularities of processing such files, and the procedures for processing partnership claims for SR&ED are included in an appendix. There may be other particularities to take into consideration in processing SR&ED claims from other types of entities such as, individuals, limited partnerships, trusts, joint ventures, and cooperatives, which are not covered in the CRM. ...

For example a qualifying taxpayer is required to self-assess tax on the non-financial (“loading”) part of the consideration for an imported financial service where the parties are not dealing at arm’s length. Loading is defined as that part of the consideration for a financial service that is attributable to administrative expenses, profit and error margins, employee compensation, and other similar amounts. ...