Search - consideration

.**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...

In March of 2009, the Board assessed the Commissioner’s performance and the Chair provided a report of his achievements to the Clerk of the Privy Council for consideration in the overall assessment of the Commissioner’s performance for 2008-2009. ...

The personal information extracted from these sources will apply the same considerations as currently applied to the ADW and source systems/data marts. ...

The Summary is also updated to add the phrase “in certain circumstances” in the comment that a transfer of property for partial consideration may result in a gift under civil law. ...

(d) The agreement must represent a bona fide business arrangement and not a device to pass the decedent's shares to his/her heirs for less than an adequate and full consideration. 29. ... (b) The stipulated price or formula price in the agreement provides full and adequate consideration, and represents the fair market value of shares determined without reference to the agreement at the time it is executed. ...

Each method includes the same consideration and review of all relevant information, however it is the timing of the identification of the taxpayer that differs in these two methods. 23. ... Based on the preliminary information provided by the taxpayer as described in paragraph 44, the VDP officer may confirm that there is nothing set out in the information provided that may immediately disqualify the taxpayer from further consideration under the VDP. ...

., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ... An audit determined that the amount of money that the pulp and paper mill operator received from the federal government was not a grant (i.e., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ...

After submitting a Request, you must inform Competent Authority of any material change in the information or documentation previously submitted as part of, or in connection with, the Request, as well as new information or documentation relevant to the issues under consideration. If you do not provide complete and accurate information or make a misrepresentation then the Competent Authority may suspend or terminate its consideration of your Request. 13. ...

At the close of the most recent fiscal year, 35 applications were still under consideration for acceptance to the program (that is, instances where a pre-file meeting has occurred between the CRA and a taxpayer, but a taxpayer's acceptance to the program had yet to be granted by the close of the fiscal year). This figure alone, without any consideration of pre-file meetings that may take place in the coming year suggests that there could be as many as 35 new cases accepted into the program in fiscal year 2013-14. ...

It should also be noted that all subsection 247(2) transfer pricing adjustments under consideration that exceed the threshold for penalty consideration in subsection 247(3) will be referred to the Transfer Pricing Review Committee for review. ...