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This document sets out the proposed policy of the CRA’s Charities Directorate concerning the reporting guidelines for fundraising expenses and the process and considerations for determining whether a registered charity’s fundraising is acceptable. ...

Some other factors that may have to be taken into consideration are: the size of the block of shares in relation to the whole; the volume traded; the attributes of the shares; whether the donor had control or was a minority shareholder; whether there were any restrictions on the transferability of the shares; and whether the shares were thinly traded, requiring a look at trades over a longer period of time. ...

In addition, the total amount of consideration for taxable supplies in respect of which the rebate application is made, is at least $200. ...

Miscellaneous considerations 12. Documentation CIVIL LAW GUIDELINES The joint venture relationship is not recognized in Québec civil law by either the Civil Code of Lower Canada or the Civil Code of Québec. ...

It is important that the supplier's understanding of the purpose or objective of the service, as reflected in the contractual agreement with the non-resident customer, be taken into consideration. ...

This information must include: the supplier’s name, address, telephone number, and business number the recipient’s name, address, and telephone number details concerning the supply such as a description of the accommodation, the number of nights, and consideration the GST/HST charged proof that the amount was paid (for example, copy of cancelled cheque or wire payment confirmation number) What to do if someone else is completing and filing the rebate application for you If you enter into an agreement with someone else to complete and file your rebate application for you, see What to do if someone else is completing and filing your rebate application for you. ...

Much of the Future-oriented Statement of Operations is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...

The CRA ensures that consideration of these outcomes is an integral part of its decision-making processes. ...

" The Board of Management's relationship to the Minister of National Revenue, depicted on the preceding organization chart, reflects their responsibility for: overseeing the organization and administration of the CCRA and the management of its resources, services, property, personnel and contracts; and developing the annual Corporate Business Plan for consideration by the Minister. ...

The security risks associated with digital services will continue to be a key consideration for the CRA. ...