Search - consideration

Audits and evaluations were identified using a risk-based approach that included consideration of Agency-wide risks and Corporate Business Plan priorities as well as CAEB's risk assessment of the audit universe. ...

The audit did not find any plans that took into consideration the program areas that would benefit most from sharing a horizontal case management system. ...

Closed-circuit television (CCTV) surveillance systems were inspected, taking into consideration the frequency and quality of monitoring by security staff, the operation of components and the appropriate use of the system and the optimal location of cameras. ...

Consequences of misconduct and wrongdoing Discipline is rendered relative to the seriousness of the misconduct(s), taking into consideration the individual circumstances of the case, including any mitigating or aggravating factors. ...

Dutiable amount, in respect of a cannabis product, means, other than an amount determined in a prescribed manner in prescribed circumstances, the amount determined by the formula A × [100% ÷ (100% + B + C)] where A is the total consideration (generally the sales price) as determined for GST/HST purposes, which the purchaser is liable to pay to the vendor for the cannabis product, the container in which the product is packaged, plus any other amount, whether payable at the same time or any other time, charged for, or to make provision for, advertising, financing, commissions, or any other matter; B is the ad valorem cannabis duty rate (2.5%) set out in section 2 of Schedule 7 to the Act; C is, in respect of a listed specified province, the additional cannabis duty rate set out in section 2 of the applicable Schedule to the draft Regulations that applies to the province plus the adjustment rate set out in section 5 of the applicable Schedule to the draft Regulations that applies to the particular province; in respect of a specified province that is not a listed specified province, the additional cannabis duty rate set out in section 2 of the applicable Schedule to the draft Regulations that applies to the province; and in any other case, 0%. ...

If the Minister concurs with the repatriation, paragraph 247(13)(a) of the ITA specifies that the amount of the deemed dividend may be reduced by the amount the Minister considers appropriate, taking into consideration all the circumstances surrounding the secondary adjustment and the associated repatriation. 23. ...

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

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

A person may sell, issue, or accept consideration in respect of a tax shelter only for the calendar year designated as being applicable to the identification number. ...

Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...