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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. ...

Otherwise, the additional consideration (i.e., the amount that is over and above the FMV) that was paid to the corporation may be considered to be assistance for the purposes of calculating the CPTC or the PSTC, or an acquisition of interest in the corporation or the corporation’s business or property, depending on the facts and circumstances of the situation. ... In the case of film and video productions, crowdfunding allows producers to finance, in whole or in part, their projects or promotional activities usually in return for non-monetary considerations offered to contributors (i.e., the donation model). ...

However, when analyzing tax gaps several considerations need to be kept in mind. ... The household expenditure base is estimated by applying an interpretation of the legal taxability to net expenditures by households on goods and services taking into consideration whether commodities are fully taxable, zero-rated or exempt. ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded at the carrying amount. ...

The program will also train staff at various levels in GBA Plus to monitor and report program impacts by gender and diversity and, ultimately, to develop evidence-based policies and procedures that leverage considerations from a GBA Plus perspective. ... User experience data is captured by population segment to integrate accessibility and inclusivity considerations into all phases of the digital and publishing design process. ...

We will take into consideration the impact of the pandemic in our approaches to help businesses hardest hit by COVID-19 to meet their tax obligations using an empathetic approach. ... Implementation and evaluation of the strategy The 2022+ strategy is focused on short-, medium-, and long-term objectives that take into consideration the persistent, evolving and adaptive nature of the UE. ...

Some of the information included in the financial statements, such as accruals and the allowance for doubtful accounts, is based on management's best estimates and judgment, with due consideration to materiality. ... More specifically, project alignment with the priorities outlined in the Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded for departmental financial statement purposes at the carrying amount. ...

For suggestions, the service feedback officer determines the appropriate business line and forwards the information to them for consideration. ... The program also collects compliments and feedback/suggestions, which are forwarded to the appropriate program for consideration. ...

Each request for taxpayer relief will be reviewed and decided on its own merits taking into consideration all the factors of the case. ... For example, similar to the interest consideration above, when a corporation is experiencing extreme financial difficulty and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of its employees, and the welfare of the community, we may consider relief from the penalties. ...