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The amount of the rebate will depend on the percentage of completion on April 1, 2013, and is based on the consideration for the property in the case of a sale or fair market value in the case of self-supply. ...

Whether a person is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant facts. ...

In determining whether an independent agent is acting in the ordinary course of its business with respect to particular activities, consideration should be given as to whether those activities are typical of the activities that would usually be carried out in the course of the particular trade, as the case may be, of the independent agent. ...

EC Learning and Development Initiatives These initiatives are aligned to Agency business requirements and have been implemented or are under development or consideration. ...

The Agency's first Strategic Investment Plan identified a number of critical high-value projects that will soon be brought forward for consideration by senior management. ...

Another consideration in determining whether a corporation is liable for any Part I.3 tax is the "capital deduction". ...

The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...

Commissioner of the Canada Revenue Agency Canada Revenue Agency Ottawa, Ontario ****At the time of writing this report, processes were under way to appoint new members from British Columbia and Ontario**** 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. ...

[Footnote 17] Sustainability Criteria for Partnerships consist of a series of relevant prompt questions under the broad headings of Economic, Social, Environment, and Good Governance considerations. ...

When an audit is being conducted, it is advisable for a charity to make all relevant documents available for consideration. ...