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GST/HST Interpretation

9 March 2004 GST/HST Interpretation 46270 - GST/HST Treatment of Real Property Partially Converted to Business Use

Again, the factors listed in Appendix A in GST/HST Memoranda Series Section 19.5 should be given due consideration in making this determination. ...
GST/HST Ruling

29 January 2004 GST/HST Ruling 41974 - Whether the Construction of a Particular Addition and Renovation to a Single Family Home Constitutes the Construction of a New Single Unit Residential Complex

Under this section the person carrying out the non-substantial renovation is deemed to have made a taxable supply for consideration equal to certain costs associated with the renovation, and is liable to remit GST/HST with respect to the amount of such costs. ...
GST/HST Ruling

15 November 2022 GST/HST Ruling 231643 - Partnership eligibility to claim input tax credits on the construction of houses for sale

Therefore, the partnership will be required to collect and account for the tax calculated on the value of the consideration for the taxable supply. ...
GST/HST Ruling

15 September 2023 GST/HST Ruling 207167r - Supply of acting programs

A GST/HST registrant may claim input tax credits (ITCs) in respect of the GST/HST paid or payable for property and services acquired for consumption, use or supply in the course of making taxable supplies for consideration. ...
Current CRA website

Rent and property expenses you could claim

Some examples of ancillary services could include: security traffic control janitorial or cleaning services landscaping waste collection, disposal, and recycling snow removal To be an eligible expense, payments for ancillary services must: be required to be paid by an eligible entity under a qualifying net lease agreement be paid as regular instalments to the lessor be for services customarily supplied or rendered in connection with the rental of real property, and meet the rest of the criteria for eligible rent expenses Other considerations for determining if a payment made for ancillary services is an eligible expense are the terms of the net lease, the location and nature of the real property, and the type of business renting the real property. ...
Current CRA website

Future-Oriented Statement of Operations

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...
Current CRA website

National Audit of the Implementation of the Appeals Timeliness Action Plan

Consideration should also be made for all remaining regions to conduct a similar "clean-up" project so that an accurate inventory may be ascertained. ...
Current CRA website

Quality Assessment of Canada Revenue Agency Internal Audit

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 ". ...
Current CRA website

2007-2008 Annual Report

Audits and evaluations are identified using a risk-based approach that includes consideration of Agency-wide risks and Corporate Business Plan priorities as well as CAEB’s risk assessment of the Agency’s activities. ...
Current CRA website

2008-2009 Annual Report

Audits and evaluations are identified using a risk-based approach that includes consideration of Agency-wide risks, Corporate Business Plan priorities, the Treasury Board Secretariat (TBS) Management Accountability Framework as well as CAEB’s risk assessment of the Agency’s activities. ...

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