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The following are factors for consideration when determining materiality: Claim size – An amount that is considered material for one claimant may not be considered material for another. For example, a $20,000 expenditure, representing 20% of a $100,000 claim, may be material whereas the same amount is not considered material when the claim is $10,000,000 (.2% of the claim). ...

However, under restricted circumstances, rights to use real property supplied by way of licence or concession for a limited period could be included under Class 14 and thus not be considered as capital property for the purposes of the GST/HST. ... Real property that is inventory (e.g., property acquired or held for the purpose of sale in the course of a business or in an adventure or concern in the nature of trade) is not considered to be capital property. ... If the use in commercial activities is 10% or less, the registrant is ineligible for an ITC on the property as a result of section 141 which deems that if the property is used 90% or more in activities that are not commercial activities, then none of the use is considered to be in commercial activities. ...

As a final note, since direct sellers are the persons considered to be making the sale, they must ensure that they provide the proper documentary requirements. ... As such, the person is considered to have fallen under the small supplier's threshold of $30,000 since that date. ... The giving of a host gift would be considered a supply by way of sale of the property. ...

Section 252 of the ITA extends the meaning of these terms to encompass other individuals who might otherwise not be considered to fit the normal use of the term. ... As a result, the personal use of the passenger vehicle by an employee or shareholder, or a person related to the employee or shareholder, is not considered to be use in the registrant's commercial activities. ... As a general rule, a person is considered a large business if the person is a registrant and the person has a threshold amount for the recapture of input tax credits (RITCs) of more than $10 million in their last fiscal year that ended before the recapture period, or the person is one of the following financial institutions, or a person that is related to one of the following financial institutions: a bank; a credit union; a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; an insurer or any other person whose principal business is providing insurance under insurance policies; a segregated fund of an insurer, an investment plan or the person is the Canada Deposit Insurance Corporation. ...

Information on when supplies are considered to be made in a participating province is available in paragraphs 73 to 80. ... Furthermore, where, upon payment or forgiveness of the debt or performance of the obligation, the property, or interest in it, is restored to the original owner such transfer is also not considered to be a supply. ... An insurer who makes a supply of property that has been transferred to the insurer in the course of settling an insurance claim is considered, except where the supply is an exempt supply, to have made, at that time, a supply in the course of commercial activities. ...

As this Forum was still in its early stages of its creation as a national committee during this audit, it is considered out of scope for this audit. ... Appendix C: Approach, lines of enquiry, and methodology The Audit, Evaluation, and Risk Branch conducted a risk assessment and considered other factors, such as findings from previous engagements, to identify the lines of enquiry in the table below. ... Return to 1 note 1 referrer Notes 2 As the Real Property Forum is still in the early stages of creation, it was considered out of scope for this audit and is only included for contextual purposes. ...

Registered charities that do not comply with the law are compromising the work of legitimate organizations by reducing public confidence and diverting funds that would otherwise be spent to benefit Canadians. 2.15 Although the program is considered relevant in terms of the formative evaluation, a more thorough assessment of program results, which is not planned until the summative evaluation, is required to determine the impact of this program on compliance and if the policy instrument was the most appropriate choice for implementing the program. ... For grants and contribution programs, money not spent in one fiscal year can be carried-forward up to the amount of the allocation for the given fiscal year; if the money cannot be carried over to the next fiscal year, it is considered a lapse. ... Despite the differences, there are many other practices that could be considered by CISD in the ongoing implementation of the program. 2.44 It should be noted that during the evaluation, the program area was reflecting on lessons learned from the first call for applications, and had identified potential modifications to the program for future calls. ...

A person who makes $30,000 or less or $50,000 or less for a public service body is considered to be a "small supplier" under the ETA and is not required to register but may do so voluntarily. ... Many considered that the National Compliance Inventory Centres (returns) and National Collection Pools (remittances) activities ought to be combined to facilitate contact by a single officer having the authority to address both filing and remitting non–compliance in a single contact with a GST/HST registrant. ... This is considered the norm versus the exception in a registration process. ...

Yes—completed March 2012 Total number of departmental locations with an EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year. 100% Strategies and comments Definition of location A location is considered a facility that is occupied by CRA employees. ... (target 8.9 from 2010-13 FSDS) Performance measure Performance status Target status Achieved Presence of a green meeting guide Yes: adopted in March 2012 Strategies and comments Definition of adoption within the green meeting guide To be considered adopted, the guide will have senior management approval, be distributed and promoted throughout the CRA, and be posted on the CRA's sustainable development internal Web site. ... Strategic environmental assessment During the 2013-2014 reporting cycle, the CRA considered the environmental effects of initiatives subject to the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals, as part of its decision-making processes. ...

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. ...