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[Footnote 43] The rate of 25% applies to any amount paid to a resident of Tanzania as consideration for the right to exploit a mine, oil well or quarry, or any other place of extraction of natural resources. ... Lump sum payments from an RRSP or RRIF and other plans which are not in consideration of past employment and lump sum annuity payments are not dealt with under the pension article of this Convention. ... The pension is defined in the Convention as periodic payments made in consideration of past services. ...

As shown by the examples to follow, determining which person is entitled to an ITC in cases involving a supply of imported goods requires consideration of all relevant facts. ... Generally Footnote 30, if the constructive importer at any time pays, or agrees to pay, the supplier an amount in respect of duties or taxes payable Footnote 31 on the goods, that amount is added to the consideration for the supply and tax becomes payable on that additional consideration at that time Footnote 32. ... There is no consideration charged to the manufacturer for the use of the goods. 3. ...

It also includes accepting (whether as a principal or agent, or directly or indirectly) consideration for the sale or promotion of such an arrangement. ... During the course of a regular audit, an auditor may discover circumstances that prompt consideration of the penalties. ... The member of the technical support section of the TPPRC will inform the field office whether the situation indicates an egregious circumstance that warrants further consideration. 83. ...

What are the tax considerations? It is only possible to receipt the transfer of a time-share if ownership of the deed title is first transferred to the donor then transferred to the charity. ... In cases where there is consideration, a business may claim these costs as promotional expenses, rather than seeking a charitable donation. ...

For dispositions made and changes of use that occur after March 21, 2017: this tax applies if the second recipient changes the use of the property or disposes of the property without the consent of the minister of ECC or a person designated by that minister determination of whether a recipient has changed the use of the property falls under the mandate of the minister of ECC Factual control of a corporation For tax years that begin after March 21, 2017, the determination of whether a taxpayer has any direct or indirect influence that, if exercised, would result in factual control of the corporation, shall: take into consideration all factors that are relevant in the circumstances; not be limited to whether the taxpayer has a legally enforceable right or ability to effect a change in the board of directors of the corporation, or its power, or to exercise influence over the shareholders who have that right or ability. ... For policy benefits received as a result of deaths that occurs after March 21, 2016: the legislation will be amended to ensure the insurance benefit limit applies as intended; the capital dividend account and paid-up capital rules for private corporations and the adjusted cost base rules for partnership interests will be amended where an interest in a life insurance policy was disposed of after 1999 and before March 22, 2016, for consideration in excess of the proceeds of the disposition determined under the policy transfer rule. ...

However, the amount may be consideration for a taxable supply for which an ITC may be claimed if the requirements for an ITC set out in section 169 are met or a public service body rebate if the requirements of section 259 are met. ... Where a minimum amount is paid per trip, the CRA would take into consideration whether this minimum amount was meant to defray expenses. 41. ...

Indicator(s): Percentage of partnership negotiations/discussions that included considerations of sustainability criteria; number of commitments completed in the action plan for integrating SD into partnerships. ... Annually we communicate with employees through SD national events-Earth Day, Environment Week, and Waste Reduction Week; campaigns such as our paper reduction campaign, updates and postings to our SD website; release of national and local SD messages, newsletters; and integration of SD messages and considerations into Agency communiqué and activities, such as BBQs and charitable campaigns. ...

Best practices for integrating SD into management tools and processes include the need to ensure that, in the normal, periodic review of our decision-making tools and processes, consideration is given to potential environmental effects, as well as economic and social effects. ... We worked towards achieving this commitment by:- working with our real property counterparts in the United States to ensure that our joint facilities projects comply with environmental legislation on both sides of the border, and demonstrate exemplary environmental stewardship;- promoting the integration of SD considerations and environmental best practices into the development of management contracts, specifications and design documents for the projects; and- the Ottawa Technology Centre, Northern Ontario Region produced a guide to green offices construction to assist in the greening of refit projects. ...

In urgent circumstances, the CRA will expedite consideration of these applications. ... To learn more about the disbursement quota, see: Annual spending requirement: www.cra.gc.ca/tx/chrts/prtng/spndng/menu-eng.html and, the disbursement quota checklist: www.cra.gc.ca/tx/chrts/chcklsts/dq-eng.html Split receipting Split receipting is a descriptive term used by the CRA for issuing tax receipts for a portion (the “eligible amount of a gift”) of an amount transferred to a registered charity where the donor receives an advantage (consideration) in return for a donation. ...

It was reasonable, at the time the prepaid arrangement was entered into, to expect that all or at least part of the consideration to pay for the cemetery services would be paid (or put into trust) before the individual's death. ... The provincial part of the HST does not apply to the cemetery services because they are supplied under a prepaid arrangement entered into before July 2010 and it was reasonable, at the time the prepaid arrangement was entered into, to expect that all or at least part of the consideration to pay for the cemetery services would be paid (or put into trust) before the individual's death. ...