Search - consideration

A deposit given by a customer is not consideration unless and until the supplier applies the deposit as consideration for the supply. ... In this example, the consideration for the supply becomes due on May 5, 2010 (i.e., the date of the invoice) but the consideration is paid without having become due on April 30, 2010 (i.e., the day the supplier applies the deposit as consideration for the supply). ... If, in the above example, the supplier had applied the deposit as consideration for the supply on May 4, 2010, the consideration for the supply would have been paid without having become due on May 4, 2010. ...

"] Signature: Printed Name: Position: Date: Notarized by Signature: Printed Name: Position: Date: 1 As defined in paragraph 7(a) of Article XXVI of the Canada –US Income Tax Convention (1980), the term "concerned person" means the presenter of a case to a competent authority for consideration under Article XXVI and all other persons, if any, whose tax liability to either Canada or the United States may be directly affected by the mutual agreement arising from that consideration. ...

In addition to workforce considerations, the transformation upon which the CCRA has embarked requires simple and efficient administrative systems that help get the job done. ... Our efforts will be guided by sustainable development considerations, as set out in the Agency's Sustainable Development Strategy. ...

During the same GST/HST reporting period, you make a supply of the property or service to an employee or their relative for consideration that becomes due in that period and that is equal to its fair market value. ... However, you can claim an ITC if, during the same GST/HST reporting period, you make a taxable supply of the property to that individual for consideration that becomes due in that period and that is equal to its fair market value. ...

Where there is combined consideration for a supply of ingredients and services, the consideration attributed to each of the supplies must be reasonable. ...

Some of the information, such as accruals, services provided without charge by other Government departments and the allowance for doubtful accounts, included in the financial statements, are based on management's best estimates and judgments with due consideration to materiality. ... The Agency maintains systems of financial management and internal control which give due consideration to costs, benefits and risks. ...

Tax Gap in Canada: A Conceptual Study Previous page Next page Chapter 5 The Canadian Perspective The experience of other countries provides an in-depth view of the number of factors and considerations that inform the development of tax gap estimates. ... Canada's unique federal-provincial context – and the CRA's role within the federation for tax and benefits administration – presents some additional considerations as we move forward with further studies on tax gap estimation. ...

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. ...

Where there is combined consideration for a supply of ingredients and services, the consideration attributed to each of the supplies must be reasonable. ...

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. ...