Search - consideration

ARCHIVED- Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions We have archived this page and will not be updating it. ... A request for competent authority consideration made on the basis of a formal proposal will not delay or suspend the normal Canadian reassessment procedure Revenue Canada follows. ... Canadian taxpayers requesting consideration on collection matters should contact the Collections Branch. ...

A request for competent authority consideration made on the basis of a formal proposal will not delay or suspend the normal Canadian reassessment procedure Revenue Canada follows. ... Canadian taxpayers requesting consideration on collection matters should contact the Collections Branch. ... This is because such settlements take into consideration not only the facts of the particular taxpayer, but also the difference in the provisions of the tax law in each country. ...

Artistic merit criterion; objective evidence; private benefit considerations- Segment 3 Transcript Welcome to Artistic merit criterion, Objective Evidence, Private benefit considerations, part of the Arts Activities and Charitable Registration (Guidance CG-018) webinar. ... Private benefit considerations Now, we'll briefly discuss the public part of the public benefit test. ...

Consideration and retail value The luxury tax applies to certain vehicles and aircraft priced over $100,000 and certain vessels priced over $250,000. ... Generally, the taxable amount is either the value of consideration or the retail value of the luxury item. ... What to include The following are examples of what to include in the value of consideration for calculating the luxury tax on the sale of a luxury item. ...

ARCHIVED- Dispositions- Absence of Consideration Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... What the "Archived Content" notice means for interpretation bulletins NO: IT-460 DATE: October 6, 1980 SUBJECT: INCOME TAX ACT Dispositions- Absence of Consideration REFERENCE: Paragraphs 13(21)(c) and 54(c) (also paragraphs 13(21)(d) and 54(h)) 1. ... Although there is usually a corresponding acquisition of the property by another person and consideration flowing to the person disposing of the property, it is the Department's view that neither of these characteristics need always be present for the purposes of paragraphs 13(21)(c) and 54(c). ...

ARCHIVED- Dispositions- Absence of Consideration From: Canada Revenue Agency We have archived this page and will not be updating it. ... What the "Archived Content" notice means for interpretation bulletins NO: IT-460 DATE: October 6, 1980 SUBJECT: INCOME TAX ACT Dispositions- Absence of Consideration REFERENCE: Paragraphs 13(21)(c) and 54(c) (also paragraphs 13(21)(d) and 54(h)) 1. ... Although there is usually a corresponding acquisition of the property by another person and consideration flowing to the person disposing of the property, it is the Department's view that neither of these characteristics need always be present for the purposes of paragraphs 13(21)(c) and 54(c). ...

ARCHIVED- Dispositions- Absence of Consideration We have archived this page and will not be updating it. ... What the "Archived Content" notice means for interpretation bulletins NO: IT-460 DATE: October 6, 1980 SUBJECT: INCOME TAX ACT Dispositions- Absence of Consideration REFERENCE: Paragraphs 13(21)(c) and 54(c) (also paragraphs 13(21)(d) and 54(h)) 1. ... Although there is usually a corresponding acquisition of the property by another person and consideration flowing to the person disposing of the property, it is the Department's view that neither of these characteristics need always be present for the purposes of paragraphs 13(21)(c) and 54(c). ...

Tax payable where inadequate consideration This tax applies for a calendar year if, in the year, an RDSP trust: disposes of property for an amount less than the FMV of the property at the time of the disposition, or for no amount at all; or acquires property for an amount greater than the FMV of the property at the time of acquisition. ... Amount of tax payable The amount of tax payable for each disposition or acquisition is: the amount by which the FMV differs from the consideration; or if there is no consideration, the amount of the FMV. ...

Tax payable for inadequate consideration The tax payable for inadequate consideration is repealed effective after March 22, 2017. ...

Where a direct link exists, the transfer payment is consideration for that supply. ... All applicable indicators must be taken into consideration in order to make a final determination of whether or not the transfer payment is consideration for a supply. ... Therefore, the transfer payment relating to that portion of funds is not consideration for a supply. ...