Search - consideration

Articles from these publications should be provided for consideration 32. ...

The amounts may be rounded off to the nearest $100 or $1,000, where reasonable. a) Revenue Gifts A gift is a voluntary transfer of property without valuable consideration for the donor. ...

An amendment to the legislation is under consideration to allow such periods to qualify for prescribed compensation. ...

The part of her termination benefit that was transferred to another defined benefit RPP is excluded as a specified distribution but is taken into consideration in the PA transfer amount (amount D). ...

You are a corporation resident in Canada that satisfies the definition of "temporary member" in subsection 156(1) of the Excise Tax Act for the purposes of the election for nil consideration, except that you are not a registrant. ...

Information requested in this part must be provided for each claim preparer that has accepted consideration to prepare or assist in the preparation of the SR&ED claim. ...

Repairs are not taken into consideration in determining whether a substantial renovation has taken place and may not be included in a new housing rebate claim. ...

Gift certificates A gift certificate (including gift cards and online gift certificates) is generally a voucher, receipt, or ticket that: has a stated monetary value or is for a particular supply of property or a service; is issued or sold for consideration; is accepted as payment or partial payment of the consideration for a supply of property or service; has only to be presented as a means of payment without any obligation imposed on the holder; and has no intrinsic value. ...

The first report examined key considerations for tax administrations undertaking tax gap estimation, outlined the approaches used by tax administrations in other countries, and discussed the advantages and limitations of tax gap estimation. ... Related considerations are discussed in the section below. It is important to highlight that the tax loss estimates related to UE activity are sensitive to the estimation methods used for each UE activity and the assumptions for how income earned through these activities is allocated between individuals, corporations and the self-employed. ...

A successor employer who has acquired all or part of a business, and who has immediately succeeded the former (predecessor) employer as the new employer of an employee, may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ... You cannot take into consideration any deductions taken by the previous employer. ... Bonuses, retroactive pay increases, or irregular amounts If you paid bonuses, retroactive pay increases or any other additional or unusual amounts to your employees, you have to deduct the following amounts: CPP contributions (without taking into consideration the annual basic exemption amount if the payment is made separately from their regular pay); EI premiums; and income tax. ...