Search - consideration

The comments that follow are taken into consideration when making such a determination. ...

These amendments relate to the dividends taken into consideration in determining the inventory value of a share that is not capital property. ...

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...

At the close of the most recent fiscal year, 14 applications were 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 had yet to provide the submission). ...

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...

At the close of the most recent fiscal year, 9 applications were 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 had yet to provide the submission). ...

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...

Indeed, the use of inter-quartile ranges Footnote 6 is based on the assumption that the comparable transactions, whose observed financial outcomes are outside this range, are not comparable, simply on the basis of these observed outcomes rather than any consideration of the other economic characteristics of the transactions. ...

If the hospital authority is a GST/HST registrant that provides taxable goods and services for consideration in the course of a commercial activity, then it will be subject to the usual rules under the GST/HST. ...

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. ...