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(h) Sale of Property Where a taxpayer sells a property at a time when a deductible outlay or expense remains unpaid, and the purchaser assumes the obligation to pay the unpaid amount as full or partial consideration for the purchase, section 78 will not be applied to the taxpayer if the purchaser pays the unpaid amount before the date on which subsection 78(1) becomes operative. ...

Although the assumption of a debt or obligation of a taxpayer by a third party may not constitute payment by the taxpayer in a strict sense, the rules described in 1 above are not applied if the third party receives consideration from the taxpayer at least equivalent to the principal amount of the debt or obligation assumed. 14. ...

Qualifying prepared food and beverages Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than  $4.00 (not including HST), whether consumed on or off the premises where they are sold. ...

A trust generally qualifies as a personal trust only if beneficial interests in the trust have not been acquired for consideration payable to the trust or to a contributor of property to the trust. ...

A sale of a right or thing for good and valuable consideration does not come within the meaning of the phrase "transferred or distributed" as used in subsection 70(3). ...

Let her release the document without taking your comments into consideration. ...

I have taken the diverse needs of the audience into consideration and have modified my presentation methods/styles accordingly. ...

The complexity of the message affects how the information is delivered in order to take into consideration the other person’s level of understanding or perspective regarding the subject of the message being communicated. ...

Interacting with clients in a respectful, helpful and responsive manner Discussing the client’s need with them and their satisfaction with service delivered Taking responsibility to resolve a client's problem even if it goes beyond the usual or normal demands of the job Taking the time to ensure that the client understands the information provided as it relates to their situation Using your knowledge to think through what would be best for the client and acting accordingly Taking into consideration the client’s viewpoint and feedback to identify how to serve them more effectively Building and maintaining productive long-term relationships with clients Using an understanding of the client’s perspective to identify constraints and advocate on their behalf Being condescending to clients or interacting with them in a rushed or mechanical manner Assuming the client will let you know if there is a problem Passing on client problems to others when you could have handled them yourself Providing information without any apparent thought as to whether the client truly understands Doing what is faster and easier for you Ignoring client feedback that could improve client service Focusing on short-term interactions with clients without considering the long-term implications Failing to pursue a solution to client problems when encountering obstacles or resistance Purpose of this competency for CRA It reflects on the CRA’s commitment to provide service that meets clients’ needs or expectations. ...

Respect requires that we act with courtesy and consideration at all times. ...