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However, when an employee or an employee's relative has reimbursed an amount for a taxable benefit other than for a standby charge or the operating expense of an automobile, this reimbursed amount is consideration for a taxable supply. ... When you are calculating the amount of GST/HST that you are considered to have collected on an automobile benefit you must take all three factors into consideration. ... Moving expenses that are considered non-taxable benefits are discussed in Moving expenses and relocation benefits During the same GST/HST reporting period, you make a supply of the property or service to an employee or their relative for consideration that becomes due in that period and that is equal to its fair market value Property supplied by way of lease, licence, or similar arrangement You cannot claim an ITC for the GST/HST paid or payable on property supplied by way of lease, licence, or similar arrangement that is more than 50% for the personal consumption, use, or enjoyment of one of the following: if you are an individual, yourself or another individual related to you if you are a partnership, an individual who is a partner or another individual who is an employee, officer, or shareholder of, or related to, a partner if you are a corporation, an individual who is a shareholder or another individual related to the shareholder if you are a trust, an individual who is a beneficiary or another individual related to the beneficiary However, you can claim an ITC if, during the same GST/HST reporting period, you make a taxable supply of the property to that individual for consideration that becomes due in that period and that is equal to its fair market value. ...

For purposes of determining whether a corporation has carried on an active business as a member of a partnership, as referred to in the subsection 125(7) definitions of "specified partnership income" and "specified partnership loss" (see ¶ 21), the following rules should be taken into consideration: the subsection 125(7) definition of "active business carried on by a corporation" (see ¶ 3); the subsection 125(7) definition of "income of the corporation for the year from an active business" (see ¶s 4 to 6); the meaning, in subsection 129(4), of "income" or "loss" of a corporation for a taxation year from a source that is property (see ¶s 4 to 6); and the subsection 125(7) definition of "specified investment business" (see ¶s 11 to 15 and ¶ 17) and the exclusion of a business from that definition if there are more than five full-time employees throughout the year (as discussed in ¶s 11, 15 and 17). ...

Alignment with the priorities outlined in the Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

Alignment with the priorities outlined in the Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

Among these measures are the annual intake and closing of accounts receivable, and the employer compliance rates and required interventions which are key considerations in administering an effective debt management system. ...

Articles from these publications should be provided for consideration 32. ...

The amounts may be rounded off to the nearest $100 or $1,000, where reasonable. a) Revenue Gifts A gift is a voluntary transfer of property without valuable consideration for the donor. ...

An amendment to the legislation is under consideration to allow such periods to qualify for prescribed compensation. ...

Premium: A "premium" is defined in subsection 146(1) as any amount paid or payable under an RRSP:- as consideration for a contract (as specified in paragraph (a) of the definition of "retirement savings plan" in subsection 146(1)) for a retirement income when the plan matures; or- as a contribution or deposit (as specified in paragraph (b) of the definition of "retirement savings plan" in subsection 146(1)). ...

The part of her termination benefit that was transferred to another defined benefit RPP is excluded as a specified distribution but is taken into consideration in the PA transfer amount (amount D). ...