Search - consideration

In the reporting period in which the employee received the automobile, the registrant invoiced the employee $29,000 as consideration for the automobile. ... Although subsection 173(1) deems the registrant to have collected tax in respect of the supply of a taxable benefit, it does not deem the value of consideration to become due. ... The GST/HST deemed collectible by the registrant on a standby charge benefit is equal to the tax fraction of the total consideration for the benefit. ...

The carbon tax, under the Carbon Tax Act, is not a prescribed levy included in the Taxes, Duties and Fees (GST/HST) Regulations and is therefore included in the consideration for the supply of property. ... GST is calculated on this consideration and the total amount for the purchase of propane is $16.25. $15.48 18 litres of propane at 86 cents per litre which includes the carbon tax $.77 5% GST $16.25 total 2. ... Example A social worker collected the GST on the consideration for counselling services provided to a client on June 30, 2007. ...

The allocation amongst the shareholders and employees on the flight should be reasonable in the circumstances, and may take into consideration the relative number of family members and friends who took the flight. ... Depreciation, capital cost allowance, leasing costs and carrying charges will be excluded in the operating cost benefit as these costs are taken into consideration in computing the available-for-use amount. ... The Queen, 90 DTC 6322: "In determining the value of benefit, one may take its cost into consideration. ...

The allocation amongst the shareholders and employees on the flight should be reasonable in the circumstances, and may take into consideration the relative number of family members and friends who took the flight. ... Depreciation, capital cost allowance, leasing costs and carrying charges will be excluded in the operating cost benefit as these costs are taken into consideration in computing the available-for-use amount. ... The Queen, 90 DTC 6322: "In determining the value of benefit, one may take its cost into consideration. ...

In doing so, ethical procurement, including the elimination of forced or child labour from the federal government’s supply chains, became a more prominent consideration. In response to these changes, the CRA has started to adapt its application of sound stewardship to encompass social responsibility in addition to expanding its existing environmental considerations. ... The CRA self-assesses its procurement framework through the lens of the OAG and OPO findings, and develops action plans, including opportunities to integrate social and ethical procurement considerations. ...

It is a general CRA practice for another CRA official, or a committee of CRA officials, to prepare a decision report for the designated official's consideration, including a recommendation on whether or not granting relief is warranted. ...

To find out if any special considerations apply in your case, also see Changing from personal to rental use, Grants, subsidies, and other incentives or inducements, Grants, subsidies, and other incentives or inducements and Non-arm's length transactions. ...

Respect requires that we act with courtesy and consideration at all times. ...

Ensuring the Agency's readiness for change has been an important consideration in selecting the expectations for assessment. ...

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; or after 1992 with funds or property transferred directly from another qualifying RRIF. ...