Search - consideration

To find out if any special considerations apply in your case, see Special situations. ...

The successor employer may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ...

Calculate the PSPA that would have applied had the plan not met the definition of an IPP without taking into consideration any qualifying transfer amounts. ...

Notes Note 1 You can continue to use the “Pre March 1986” factor for a RRIF that was set up before 1986, unless it was revised or amended at any time or holds an annuity contract after July 1997 for all years that start after the earliest of the following days: the day is after July 1997 the day on which the trust holds such a contract Note 2 A qualifying RRIF is one that has never received any property as consideration, other than property transferred from another qualifying RRIF, and was set up during one of the following periods: before 1986 and has since been revised or amended after 1986 and before 1993 after 1992 with funds or property transferred directly from another qualifying RRIF Note 3 In all other cases, use “All other RRIFs” factor RRIF that holds annuity contracts A trusteed RRIF is permitted to hold the following two types of annuity contracts as qualified investments. ...

Also include the following amounts from which you can deduct 25% to take into account the cost of fundraising: financial payments, such as private gifts and donations; the total of all amounts by which the fair market value of a financial instrument received by the NPO is more than the consideration paid or payable for the instrument; all receipts from sponsorships; all receipts from taxable (including zero-rated) and exempt sales of goods and services (do not include receipts from sales of real property or capital property, sales of financial instruments, benefits granted to employees or shareholders, or goods you are deemed to have sold when you stop being a registrant); and proceeds from gambling activities, minus prizes and winnings paid out. ...

The advantage is generally the total value of all property, services, compensation, or other benefits to which you are entitled as partial consideration for, or in gratitude for, the gift. ...

The advantage is generally the total value of all property, services, compensation, or any other benefit that the donor, or a person not dealing at arm's length with the donor, is entitled to as partial consideration for, in gratitude for, or in any other way related to the gift. ...

The advantage is generally the total value of all property, services, compensation, or any other benefit that the donor, or a person not dealing at arm's length with the donor, is entitled to as partial consideration for, in gratitude for, or in any other way related to the gift. ...

.); feed sold in bulk quantities of at least 20 kg (44 lbs.) or bags that contain at least 20 kg (44 lbs.) that is designed for ostriches, rheas, emus, or bees; farm refrigerated bulk milk coolers; food processing by-products and plant and animal products sold in bulk quantities of at least 20 kg (44 lbs.) or bags that contain at least 20 kg (44 lbs.) used as feed or as ingredients in feed for farm livestock, fish, or poultry that is ordinarily raised or kept for human consumption or to produce wool, or for rabbits, ostriches, rheas, emus, or bees; pesticides having a purpose that includes agricultural use and having a product class of other than domestic labelled in accordance with the Pest Control Products Regulations; sales of quotas authorized by a government agency or marketing board for zero-rated products for human consumption (including dairy, turkey, chicken, eggs), certain agricultural products (including farm livestock, zero-rated grains or seeds, hops, barley, flaxseed, straw, sugar cane, or sugar beets) and tobacco leaves; and farmland rented to a registrant under a sharecropping arrangement to the extent that consideration for the supply is a share of the production that is zero-rated is part of the price (any other extra payments are taxable). ...

.); feed sold in bulk quantities of at least 20 kg (44 lbs.) or bags that contain at least 20 kg (44 lbs.) that is designed for ostriches, rheas, emus, or bees; farm refrigerated bulk milk coolers; food processing by-products and plant and animal products sold in bulk quantities of at least 20 kg (44 lbs.) or bags that contain at least 20 kg (44 lbs.) used as feed or as ingredients in feed for farm livestock, fish, or poultry that is ordinarily raised or kept for human consumption or to produce wool, or for rabbits, ostriches, rheas, emus, or bees; pesticides having a purpose that includes agricultural use and having a product class of other than domestic labelled in accordance with the Pest Control Products Regulations; sales of quotas authorized by a government agency or marketing board for zero-rated products for human consumption (including dairy, turkey, chicken, eggs), certain agricultural products (including farm livestock, zero-rated grains or seeds, hops, barley, flaxseed, straw, sugar cane, or sugar beets) and tobacco leaves; and farmland rented to a registrant under a sharecropping arrangement to the extent that consideration for the supply is a share of the production that is zero-rated is part of the price (any other extra payments are taxable). ...