Search - considered

Before explaining section 172.1, there are a number of related definitions that should be considered. ... In determining whether no tax would have been payable by the pension entity, all of the provisions of the ETA relevant to the particular supply must be considered. ... Second, since B Co acquired the hardware for supply to the trust, the deeming provisions of subsection 172.1(5) must be considered. ...

Before explaining section 172.1, there are a number of related definitions that should be considered. ... In determining whether no tax would have been payable by the pension entity, all of the provisions of the ETA relevant to the particular supply must be considered. ... Second, since B Co acquired the hardware for supply to the trust, the deeming provisions of subsection 172.1(5) must be considered. ...

“Related persons” are not considered to deal with each other at arm’s length. ... Any university named in Regulation Schedule VIII at the end of February 26, 2018, is also considered to have applied for registration. ... Payment for unused sick leave is considered a death benefit and is income of the estate or beneficiary who receives it. ...

Before explaining section 172.1, there are a number of related definitions that should be considered. ... In determining whether no tax would have been payable by the pension entity, all of the provisions of the ETA relevant to the particular supply must be considered. ... Second, since B Co acquired the hardware for supply to the trust, the deeming provisions of subsection 172.1(5) must be considered. ...

Consequently, a deemed disposition cannot be considered a “sale” for the purposes of subsection (2) of Regulation 230 and a T5008 slip is not required. ... " In the case of a deemed disposition, the issuer does not buy back the security and would not be considered to have redeemed it under subsection (3) of Regulation 230. In addition, a deemed disposition is not considered to be a cancellation of a security by the issuer since the security remains outstanding. ...

These adjustments to gross domestic product (GDP) figures are generally considered a proxy for the underground economy. ... These approaches to reducing participation in the underground economy will be considered on an ongoing basis. ... As cited by the OECD, one reason for the drop in underground economy activity from 1992 to 2009 is that industries traditionally considered at high risk declined as a percentage of the overall economy during that time period, while sectors less prone to underground economy activity were contributing a relatively larger share to Canada's GDP (Statistics Canada, Estimating the Underground Economy in Canada, 1992-2008, cited in OECD (2012), Reducing Opportunities for Tax Non-Compliance in the Underground Economy, Forum on Tax Administration SME Compliance Sub-Group Information Note, http://www.oecd.org/site/ctpfta/49427993.pdf). ...

As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the CRA's gross revenues. ... An allowance for doubtful accounts is recorded where recovery is considered uncertain. ... All other cases, excluding those assessed as unlikely to be lost, are considered contingent liabilities and the related amounts are disclosed whenever the amount of the contingency can be reasonably estimated. ...

In reviewing the governance structure in place for ERM, the audit team found that key factors around independence and objectivity were considered prior to the merger of the internal audit and risk functions. ... The culmination of the CRP process in 2012-2013 resulted in the identification of 30 enterprise risks which were prioritized based on categorizing risk responses into three categories: maintain controls, mitigate – current plan or mitigate – new or enhanced plan. 20 of the 30 enterprise risks were considered priorities and required mitigation. ... Many ERM practices have since been formalized and ERM at the Agency has evolved to what can be considered a “mature” state: where the Agency is refining their ERM practices and processes, rather than developing them. ...

The purpose of the public statement is to demonstrate that the environmental effects, including the impacts on achieving the FSDS goals and targets, of the approved policy, plan or program have been considered during proposal development and decision making. ... (iv) Allowance for doubtful accounts An allowance for doubtful accounts is recorded where the recovery of account receivables and advances is considered uncertain. ... As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the CRA's gross revenues. 5. ...

Based on these criteria, access to information requests that require large page volumes (more than 100 pages) to be processed and those that involve sensitive subject matter to be analyzed, such as, multinational audits, litigation, and secret or highly sensitive Government of Canada documents, are considered more complex to process. ... Moreover, many requests involving 100 pages or less were also considered complex because of the subject matter and sensitivity of the file. ... The issue of optimal complaint management will be considered in this business case. ...