Search - consideration

The financial advisory services provided by AdvisorCo involved its undertaking of a study to enable the rendering of an opinion as to the fairness of the financial consideration to be paid by PurchasingCo for the shares of TargetCo. ...

Other formulas will receive consideration, but a formula must not result in merely a nominal employer contribution so that the plan becomes primarily a savings plan for employees. ...

Currently, the business case for providing PKI on a large scale is under consideration by the federal government. ...

Consequently, the testing session may last approximately two hours when taking into consideration the 60 minutes of testing time and the instruction phases. ...

A report and action plan have been presented to the Minister of National Revenue for consideration and approval. ...

Response CRA has formalized an integrated HR planning process to ensure that HR planning decisions are made in the context of environmental considerations and business objectives. ...

(d) The attribution rules do not apply if fair market consideration is paid for the property transferred and an election is made to not have the subsection 73(1) rollover apply. ...

Under the above conditions, if you transfer property to: a spouse or a person who has since become your spouse; a person under 18 years of age; or a person with whom you were not dealing at arm's length; the person to whom you transfer property becomes liable for the lesser of the amount you owe, or the excess of the fair market value of the property over the consideration given for the property. ...

In the absence of awareness, monitoring and enforcement of PSS policy and procedures, the Agency is exposed to the risk that personnel may not have been screened at the appropriate level, including consideration of all information relevant to the screening process. ...

This practice will start in April 2011. 5.0 Quality Assessment Participants CAEB Self-Assessment: Patricia MacDonald Chief Audit Executive Annie Boudreau Director – Internal Audit Corporate Functions Gita Bhatt Director – Internal Audit Tax Operations Maura Butko Director – Professional Practices and Corporate Services Robin Fullarton Manager – Professional Practices Unit John Arnold Project Leader – Professional Practices Unit Independent Validation: David Rattray Robin Sellar Appendix A- Assessment Rating Assessment Rating GC [Footnote 1] PC [Footnote 2] DNC [Footnote 3] OVERALL EVALUATION X ATTRIBUTE STANDARDS X 1000 Purpose, Authority, and Responsibility (Internal Audit Policy) X 1010 – Recognition of the Definition of Internal Auditing X 1100 Independence and Objectivity X 1110 Organizational Independence X 1111 Direct Interaction with the Board X 1120 Individual Objectivity X 1130 Impairments to Independence or Objectivity X 1200 Proficiency and Due Professional Care X 1210 Proficiency X 1220 Due Professional Care X 1230 Continuing Professional Development X 1300 Quality Assurance and Improvement Program X 1310 Requirements of the Quality Assurance and Improvement Program X 1311 Internal Assessments X 1312 External Assessments X 1320 Reporting on the Quality Assurance and Improvement Program X 1321 Use of "Conforms with the International Standards for the Professional Practice of Internal Auditing " X 1322 Disclosure of Noncompliance X PERFORMANCE STANDARDS X 2000 Managing the Internal Audit Activity X 2010 Planning X 2020 Communication and Approval X 2030 Resource Management X 2040 Policies and Procedures X 2050 Coordination X 2060 Reporting to the Board and Senior Management X 2100 Nature of Work X 2110 Governance X 2120 Risk Management X 2130 Control X 2200 Engagement Planning X 2201 Planning Considerations X 2210 Engagement Objectives X 2220 Engagement Scope X 2230 Engagement Resource Allocation X 2240 Engagement Work Program X 2300 Performing the Engagement X 2310 Identifying Information X 2320 Analysis and Evaluation X 2330 Recording Information X 2340 Engagement Supervision X 2400 Communicating Results X 2410 Criteria for Communicating X 2420 Quality of Communications X 2421 Errors and Omissions X 2430 Use of "Conducted in conformance with the International Standards for the Professional Practice of Internal Auditing ". ...