Search - consideration

On December 31, 2023, 43 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 APA submission or the CRA had yet to respond to the submission). ...

Favourable consideration will be given when survivor benefits provided under paragraphs 8503(2)(d), (e) or (f) of the Regulations are payable to beneficiaries other than a spouse, former spouse, or dependant. 2. ...

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. ...

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. ...

Although consideration should be given to the availability and quantum of support provided, a person is generally considered to be dependent on someone if the individual has actually supplied necessary maintenance...” ¶2.31.1 has been added to provide guidelines on whether dependency can be said to exist between an individual and an eligible person with a disability. ...

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

The NBRP is being reviewed on a regular basis to systematically resume services in a thoughtful and phased approach that takes into consideration both the health and safety of employees and the needs of Canadian taxpayers. ...

The scope of the audit was driven by the result of a risk assessment and also took into consideration work performed by other advisory and assurance providers to avoid duplication. ...

Reviewed the documented business intelligence requirements and IT architecture governance records of decisions, standards, and enterprise solution considerations. ...

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