Search - consideration

RC4087 Canada Customs and Revenue Agency (CCRA) Return to RC4087 main document GOAL 1: PREPARE MANAGERS TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principles: leadership and integrated decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 1.1 demonstrate leadership and commitment to SD 1.1.1 recognize SD as a corporate value March 31, 2002 CCRA-wide corporate values CAB /-/- 1.1.2 finalize the SD policy March 31, 2002 CCRA-wide SD policy FAB/branches, regions /- 1.1.3 fully integrate SD into the business planning and reporting processes to support the horizontal nature of SD March 31, 2003 CCRA-wide Corporate Business Plan branch business plans annual performance report CAB/branches/- 1.1.4 link our commitment to SD with appropriate messages in the CCRA Leadership Program April 1, 2001 CCRA-wide enhanced Leadership Program HRB/-/- 1.2 increase practice of balanced decision-making related to programs, policies, and operations 1.2.1 develop and implement guidelines for integrating SD into new business plans and proposals to ensure that all aspects of SD are considered March 31, 2002 CCRA-wide guidelines FAB/branches, regions/- Legend: CAB Corporate Affairs Branch FAB Finance and Administration Branch HRB Human Resources Branch SD Issue: engage and support managers and employees Guiding Principle: informed decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 1.3 raise the level of SD awareness; increase SD skills and knowledge 1.3.1 develop/implement a SD learning strategy for management March 31, 2002 CCRA-wide learning strategy HRB/FAB/- 1.3.2 review ongoing learning programs to identify SD awareness/training opportunities March 31, 2003 CCRA-wide results of reviews increase in number of training programs that include SD awareness training HRB (Employee Services)/-/- 1.3.3 provide managers with guidance material to support environmental stewardship and compliance March 31, 2002 CCRA-wide guidance for managers FAB/branches, regions /- Legend: HRB Human Resources Branch FAB Finance and Administration Branch SD Issue: strengthen management systems Guiding Principle: results based approach Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 1.4 measure, monitor, and promote continuous improvement 1.4.1 integrate SD considerations into key corporate management tools March 31, 2002 CCRA-wide SD integrated into: balanced scorecard risk management policy quality service initiative CAB/-/- 1.4.2 perform periodic reviews of SD Strategy implementation and report findings to senior management in conjunction with regular audit program To be determined in conjunction with annual audit agenda CCRA-wide audits CAB/branches, regions/- 1.4.3 conduct a management review of the SD Strategy 2001-04 and update the SD Strategy for 2004-2007 December 31, 2003 CCRA-wide management review of SD Strategy 2001-04 SD Strategy update for 2004-07 CAB/FAB/- FAB/ branches, regions/stakeholders 1.4.4 close significant gaps in the management and control system for the SD Strategy, in particular, documenting procedures and implementing a process for non-conformance and corrective action March 31, 2002 CCRA-wide documentation audit FAB/branches, region/- Legend: CAB Corporate Affairs Branch FAB Finance and Administration Branch GOAL 2: ENABLE EMPLOYEES TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principle: leadership Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 2.1 demonstrate leadership and commitment to SD 2.1.1 create opportunities for employees to pledge commitment to SD Commencing April 1, 2001 CCRA-wide employee commitment FAB/ branches, regions/- Legend: FAB Finance and Administration Branch SD Issue: engage and support managers and employees Guiding Principle: informed decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 2.2 raise the level of SD awareness; increase SD skills and knowledge 2.2.1 create and maintain opportunity for employees to share SD success stories, initiatives, and comments Commencing April 1, 2001 CCRA-wide increase in number of opportunities for exchange of information FAB/CB/- 2.2.2 provide employees with guidance material to help support environmental stewardship initiatives March 31, 2002 CCRA-wide guidance material FAB/-/- 2.2.3 encourage participation in CCRA-endorsed SD initiatives, such as the annual commuter challenge Ongoing CCRA-wide increased level of participation FAB/branches, regions/other government departments Legend: CB Communication Branch FAB Finance and Administration Branch GOAL 3: GREEN OPERATIONS TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principles: leadership and integrated decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.1 demonstrate leadership and commitment to SD by continuing to develop and implement an environmental management system that conforms with the ISO 14001 model 3.1.1 finalize CCRA environmental policy November 30, 2001 CCRA-wide policy approval FAB/branches, regions/- 3.1.2 develop environmental management programs (EMPs) for all identified environmental aspects:- procurement- paper- solid waste management- land use management- energy- water quality and conservation- fleet- ozone depleting substances (ODS) March 31, 2002 CCRA-wide number of EMPs prepared FAB/branches, regions /- 3.1.3 fully implement all elements of a performance measurement framework for:- storage tanks- ODS management March 31, 2002 March 31, 2002 CCRA-owned facilities CCRA-owned facilities and CCRA-owned halon systems in leased facilities performance measurement framework and documentation FAB (RPSDD)/regions/ PWGSC or other service provider 3.2 increase practice of integrated decision-making related to programs, policies, and operations 3.2.1 develop and pilot the use of SD guidelines for integrating SD into the development of operational resource proposals to ensure all aspects of SD are considered March 31, 2003 FAB (RPSDD) and regions guidelines results of pilot FAB (RPSDD)/regions / Legend: FAB Finance and Administration Branch SD Issue: strengthen management systems Guiding Principle: results based approach Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.3 measure, monitor, and promote continuous improvement 3.3.1 develop/refine appropriate administrative systems to track performance on environmental and SD commitments March 31, 2003 CCRA-wide corporate administrative system and/or other administrative systems for tracking performance and commitments FAB/ITB/ Legend: FAB Finance and Administration Branch SD Issue: enhance partnerships Guiding Principle: cooperation Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.4 enhance or develop new partnerships to support shared SD objectives 3.4.1 continue participation in interdepartmental committees, working groups, and initiatives related to the environment and SD Ongoing Headquarters participation in interdepartmental committees, etc. FAB/branches/other government departments Legend: FAB Finance and Administration Branch SD Issue: reduce impacts on the environment Guiding Principles: environmental compliance and stewardship Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 3.5 meet or exceed federal environmental legislation and regulations, and implement best management practices for environmental issues 3.5.1 procurement 3.5.1.1 review/assess current Materiel Management Certification courses for green content March 31, 2002 CCRA-wide assessment report FAB (MMD)/-/- 3.5.1.2 pilot green procurement training program with Headquarters' procurement officers; share results of pilot with others March 31, 2002 Headquarters number and percentage of purchasing officers having received green training FAB (MMD)/-/- 3.5.1.3 introduce environmental specifications into National Individual Standing Offers (NISOs) March 31, 2002 CCRA-wide number of NISOs with environmental specifications number of call-ups against NISOs FAB (MMD)/-/- 3.5.1.4 increase the number of clauses that give consideration to SD-green procurement into the contractual process, including selection criteria for Requests for Proposals (RFPs) March 31, 2002 CCRA-wide number of RFPs and contracts including clauses for green procurement FAB (MMD)/-/- 3.5.2 paper 3.5.2.1 develop/revise procedures and standards to help reduce dependence on paper in internal operations March 31, 2002 Ongoing March 31, 2002 March 31, 2003 CCRA-wide CCRA-wide Headquarters Headquarters electronic document management standards increase in electronic forms, policies and procedures, and submissions protocol for submissions to senior management and Board committees the electronic submission of documents to the National Archives/National Library FAB (IMD)/-/- FAB/-/- CAB/-/- FAB (IMD)/-/National Archives and National Library 3.5.3 waste management 3.5.3.1 divert an average of 50% solid waste from landfill in priority CCRA-owned facilities March 31, 2003 priority CCRA-owned facilities, where feasible amount of solid waste sent to disposal percentage of local diversion services utilized FAB (RPSDD)/regions/ PWGSC or other service provider 3.5.3.2 implement best management practices for waste management including recycling at remaining CCRA-owned facilities March 31, 2004 remaining CCRA-owned facilities, where feasible number and % of locations with solid waste reduction programs FAB (RPSDD)/regions/ PWGSC or other service provider 3.5.3.3 divert an average of 70% solid waste from landfill in priority leased facilities March 31, 2004 priority leased facilities, where feasible (to be determined in consultation with regions, service providers) number and % of buildings with solid waste reduction programs amount of solid waste sent to disposal FAB (RPSDD)/branch, region/PWGSC or other service provider 3.5.3.4 integrate the requirement for contractor to provide waste reduction plans into all major construction, renovation, and demolition projects in CCRA-owned and leased facilities March 31, 2002 all major construction, renovation, and demolition projects in CCRA-owned and leased facilities number of projects with waste diversion specifications FAB (RPSDD)/regions/ PWGSC or other service provider 3.5.3.5 implement best practices and initiatives related to the disposal (recycling/reusing) of obsolete or surplus goods March 31, 2002 March 31, 2002 December 31, 2002 CCRA-wide CCRA-wide CCRA-wide national disposal guidelines for publications no longer required review of existing disposal guidelines for opportunities to integrate SD considerations implementation of surplus uniforms donations program and study/donation report FAB (IMD)/-/Canadian Book Exchange Centre FAB (MMD)/-/- FAB (MMD)/regions/ 3.5.4 energy 3.5.4.1 develop and communicate best management practices for energy efficiency September 30, 2001 CCRA-wide best management practices for energy FAB (RPSDD)/branch, region/NRCan, PWGSC or other service provider 3.5.4.2 continue to participate in federal climate change initiatives To be done in conjunction with federal climate change initiative CCRA-owned facilities participation in initiatives FAB/-/federal climate change initiative 3.5.4.3 negotiate the inclusion of energy efficiency measures at leased facilities March 31, 2002 priority leased facilities, where feasible number and percent of buildings having undergone an energy audit and retrofit FAB (RPSDD)/region/ NRCan, PWGSC or other service provider 3.5.4.4 implement energy and water conservation measures associated with the Federal Buildings Initiative (or other programs) when an energy assessment has demonstrated that it is cost effective March 31, 2002 priority CCRA-owned buildings energy assessments amount of energy saved FAB (RPSDD)/region/ NRCan, PWGSC or other service provider 3.5.4.5 incorporate energy efficiency measures, including the use of renewable energy alternatives, into major construction and renovation projects where feasible and cost effective with life-cycle payback March 31, 2002 major construction and renovation projects related to owned facilities number and percent of construction/renovation projects using energy efficiency specifications number and percent of capital projects having completed a renewable energy screening FAB (RPSDD)/region/ NRCan, U.S.A., PWGSC or other service provider, others 3.5.5 land use management compliance assurance related to the Canadian Environmental Assessment Act (CEAA) capital construction/renovation compliance assurance with the Canadian Environmental Protection Act (CEPA) and the Registration of Storage Tank Systems for Petroleum Products and Allied Petroleum Products on Federal Lands Regulations compliance with federal policies on contaminated sites 3.5.5.1 strengthen protocol to monitor/report on follow-up activities recommended by environmental assessment screening reports March 31, 2002 all projects subject to CEAA EM framework and documentation number and percentage of projects reviewed for applicability of the CEAA FAB (RPSDD)/regions/ PWGSC or other service provider 3.5.5.2 implement measures to `green' new capital construction projects Ongoing all capital construction and major renovation projects number of green initiatives incorporated per project FAB (RPSDD)/regions/ PWGSC or other service provider 3.5.5.3 strengthen protocol to demonstrate compliance with CEPA and the Registration of Storage Tank Systems for Petroleum Products and Allied Petroleum Products on Federal Lands Regulations March 31, 2002 CCRA-owned facilities total number of registered storage tank systems number and percentage in compliance with guidelines FAB (RPSDD)/regions/- 3.5.5.4 strengthen protocol to demonstrate compliance with the federal policies on contaminated sites March 31, 2002 CCRA-owned facilities EM framework and documentation FAB (RPSDD)/regions/- 3.5.5.5 assess and remediate contaminated sites consistent with best practices Ongoing CCRA-owned facilities number and percentage of sites classified under the National Classification System for Contaminated Sites number of sites remediated FAB (RPSDD)/regions/- 3.5.6 ozone depleting substances (ODS) management 3.5.6.1 manage inventories to reduce releases of ODS consistent with the Federal Halocarbon Regulations Commencing April 1, 2001 CCRA-wide- locations with ODS containing equipment number of sites with ODS inventories number and percentage of sites with ODS management plans FAB (RPSDD)/regions/- 3.5.6.2 implement management plan to convert/replace ODS inventories with alternative substances or technologies March 31, 2003 CCRA-wide- locations with ODS containing equipment number and percentage of replacements using alternative substances FAB (RPSDD, MMD)/ regions/- 3.5.7 fleet management 3.5.7.1 reduce fleet emissions by increasing number of alternative fuel vehicles in compliance with the Alternative Fuels Act By April 1, 2001 CCRA-wide number and percentage of alternative fuel vehicles FAB (MMD)/regions/- 3.5.7.2 continue reporting on compliance with the Alternative Fuels Act Annually CCRA-wide Annual Report FAB (MMD)/regions/- 3.5.7.3 coordinate fleet awareness training as opportunities arise through government initiatives on climate change March 31, 2003 CCRA-wide number and percentage of personnel having undergone fleet awareness training FAB/regions/federal climate change initiative 3.5.8 water management 3.5.8.1 strengthen protocol for water quality management March 31, 2003 CCRA-owned facilities using well water EM framework and documentation FAB (RPSDD/regions/ PWGSC or other service provider 3.5.8.2 develop and communicate best management practices for water conservation March 31, 2002 CCRA-owned facilities best management practices FAB (RPSDD)/regions/ PWGSC or other service provider 3.5.8.3 incorporate water conservation measures into major construction and renovation projects where feasible Commencing April 1, 2001 CCRA-owned facilities number of water conservation measures incorporated into major construction and renovation projects FAB (RPSDD)/regions/ PWGSC or other service provider 3.5.9 hazardous substances management 3.5.9.1 review hazardous materials management March 31, 2003 (assessment) March 31, 2004 (program requirements) CCRA-wide assessment report EM program requirements FAB (RPSDD, MMD)/ to be determined/- 3.5.9.2 develop strategies and action plans as required To be determined CCRA-wide action plans FAB (MMD)/-/- 3.5.9.3 strengthen protocol for Workplace Hazardous Materials Information System (WHMIS) March 31, 2003 CCRA-wide EM framework and documentation FAB (MMD)/-/- 3.5.10 environmental emergencies 3.5.10.1 strengthen protocol for environmental emergencies March 31, 2002 CCRA-wide EM framework and documentation FAB (Security)/regions/- Legend: FAB Finance and Administration Branch ITB Information Technology Branch MMD Materiel Management Directorate IMD Information Management Directorate CAB Corporate Affairs Branch RSPSDD Real Property and Sustainable Development Directorate PWGSC Public Works and Government Services Canada GOAL 4: ENHANCE PROGRAMS TO CONTRIBUTE TO SD SD Issue: commitment to SD Guiding Principles: leadership and integrated decision-making Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 4.1 demonstrate leadership and commitment to SD through our programs 4.1.1 explore ways to communicate our commitment to SD to clients, partners, and stakeholders, and encourage their support March 31, 2004 CCRA-wide commitments for SD Strategy 2004-2007 Program branches/-/- 4.1.2 implement specific initiatives that help encourage compliance with Canadian laws, protect the health and safety of Canadians, and promote eco-efficiency March 31, 2004 March 31, 2004 March 31, 2004 Administrative Monetary Penalty System (AMPS) migration health program pre-approval permit programs AMPS results as reported in the Department Performance Report (DPR)/annual report Migration health program results as reported in the DPR/annual report Pre-approval permit programs results as reported in the DPR/annual report Customs (MPDDD)/-/- Customs (MPDDD)/-/other government departments PLB/provinces and territories/- 4.2 increase practice of integrated decision-making related to programs, policies, and operations 4.2.1 integrate SD into program management tools and practices March 31, 2004 March 31, 2002 April 1, 2001 Service Management Framework Business Development Strategy Customs Self-Assessment initiative SD in Service Management Framework SD in Business Development Strategy SD in Customs Self-Assessment initiative Customs (MPDDD)/-/- PLB/-/- Customs/-/- 4.2.2 integrate consideration of SD into development of new program proposals and initiatives Commencing April 1,2001 Headquarters annual business plans Program branches/FAB/- Legend: Customs Customs Branch MPDDD Major Project Design and Development Directorate PLB Policy and Ligislation Branch SD Issue: Strengthen management systems Guiding Principle: results based approach Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 4.3 measure and monitor impacts of programs on SD and promote continuous improvement 4.3.1 explore ways to measure and report performance results of programs on all three aspects of SD March 31, 2004 to be determined SD performance measures for program initiatives in SD Strategy 2004-2007 Program branches/-/- SD Issue: enhance partnerships Guiding Principle: cooperation Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 4.4 enhance or develop new partnerships to support shared SD objectives 4.4.1 incorporate SD considerations into consultations with partners June 2001 March 31, 2004 March 31, 2004 Annual E-commerce conference Memoranda of Understanding (MOU) with partners Voluntary Sector Joint Initiative Action Plan Annual consultation process, Registered Plans Division, PLB SD content at conference SD content in Memoranda of Understanding with partners SD considerations in action plan SD content incorporated into consultation process PLB/-/other government departments PLB (Registered Plans Division)/-/- 4.4.2 continue to work with other government departments in support of SD March 31, 2004 March 31, 2004 trade and border compliance plan customs procedures and electronic transactions the identification of health and safety issues increase in paper-free international customs transactions for Asia Pacific Economic Cooperation and Free Trade Agreement of the Americas trade facilitation initiatives Customs/-/Health Canada Customs/-/DFAIT Legend: PLB Policy and Legislation Branch Customs Customs Branch SD Issue: reduce impacts on the environment Guiding Principles: environmental compliance and stewardship Objectives Action Plan Commitments Target Date Scope of Application Performance Measures Accountability/ Partnership (OPI/OCI/Partner) 4.5 implement best management practices for environmental issues in program delivery: paper consumption procurement waste 4.5.1 advance the use of electronic service delivery options and/or streamline paper-based transactions with the aim of reducing the use of paper: 4.5.1.1- implement electronic service delivery options Ongoing varies with specific initiative results of electronic service delivery initiatives ACB, ITB/-/GTIS 4.5.1.2- implement the Correspondence Issue Management System March 31, 2005 Headquarters Correspondence Issue Management System PLB (Registered Plans Division)/-/- 4.5.1.3- play lead role in global e-commerce industry by promoting e-filing and telefiling March 2004 CCRA-wide results of promoting e-filing and telefiling PLB/-/- 4.5.1.4- negotiate the filing of RRSP listing to reduce need for paper filing December 31, 2002 CCRA-wide paper reduction results of RRSP listing initiative PLB /-/- 4.5.1.5- develop e-filing of objections through the Internet March 2002 Headquarters paper reduction results of initiative Appeals/-/- 4.5.1.6- develop web-based training on Blueprint initiatives March 31, 2004 March 31, 2004 Customs Branch Customs Branch results of initiative Customs/-/- 4.5.1.7- review forms and publications and expand use of Web site for distribution of information to clients E-commerce initiatives Electronic report downloads AMPS Web site Use of Government On-Line Initiative Customs/-/- 4.5.1.8- convert archival information onto software March 31, 2004 Income Tax Rulings, Policy and Legislation Branch number of converted documents PLB (Income Tax Directorate)/-/- 4.5.1.9- reduce paper in charities tax package (T3010 information return) by approximately 33% March 31, 2004 Charities tax package paper reduction results PLB (Charities Directorate)/-/- Legend: ACB Assessment and Collections Branch GTIS Government Telecommunications and Informatics Services Appeals Appeals Branch ITB Information Technology Branch Customs Customs Branch PLB Policy and Legislation Branch DFAIT Department of Foreign Affairs and International Trade Page details Date modified: 2002-08-15 ...

The SCC then went on to consider whether or not the payments by the Province to the City were consideration for any supply. ... In conclusion, the SCC sets out a logical approach to determine when a transfer payment is consideration for a supply for purposes of the Act. ... If there is a supply, one must then determine whether the payments are consideration for the supply. ...

For more information on when and how to calculate the luxury tax payable that must be reported on each line of the table, refer to LTN2, Subject Vehicles Under the Select Luxury Items Tax Act and the Consideration and retail value web page. ... For more information on when and how to calculate the luxury tax payable that must be reported on each line of the tables, refer to LTN4, Subject Aircraft Under the Select Luxury Items Tax Act and the Consideration and retail value web page. ... For more information on when and how to calculate the luxury tax payable that must be reported on each line of the tables, refer to LTN3, Subject Vessels Under the Select Luxury Items Tax Act and the Consideration and retail value web page. ...

Discounters must pay the full minimum consideration (85%- 95%) by cash or cheque at the time of the discounting transaction. ... A client must authorize this deduction from the minimum consideration. ... Partial Discounting Subsection 4(1) of the Act requires that a client be paid the full minimum consideration at or before the time a discounter acquires the right to the client's refund. ...

., taxable capital gains minus allowable capital losses) on the disposition of "taxable Canadian properties" (see 9 below) not used or held in the year in the course of carrying on business in Canada (not to exceed net taxable capital gains from all dispositions in the year of taxable Canadian properties) (vii) tax payable under Part I for the taxation year less the portion of that tax attributable to net taxable capital gains specified in (vi) above (viii) non-deductible income taxes payable to a provincial government for the taxation year less the portion of such income taxes attributable to the net taxable capital gains specified in (vi) above (ix) allowance claimed for the year in respect of the investment in property in Canada (applicable only if the corporation was carrying on business in Canada at the end of the taxation year), not exceeding the maximum amount specified in subsection 808(1) of the Regulations (see 13 below) (x) amounts included in computing taxable income earned in Canada for the taxation year in respect of Crown resource royalties or the like, to the extent such amounts are not deductible under (viii) or (ix) above, and taxes paid or payable to the Crown (generally in respect of production or processing of petroleum prior to October 1986- see 19 below) under the Petroleum and Gas Revenue Tax Act, and (xi) excess of fair market value of any "qualified property" disposed of in the taxation year over the sum of the increase in paid-up capital resulting from the disposition plus the fair market value of the non-share consideration received (see 7 below for details) Amount subject to tax under section 219 Non-Canadian Corporations Resident in Canada 6. ... The provisions apply with respect to the transfer of "qualified property" to a Canadian corporation wholly owned by the non-Canadian corporation immediately after the transfer where the consideration received by the non-Canadian corporation includes shares of the Canadian corporation. ... Paragraph 219(1)(k) permits a deduction, in computing the amount subject to tax under section 219, of the amount by which the fair market value of the qualified property at the time of its disposition exceeds the aggregate of the amount of the increase in the paid-up capital of the capital stock of the Canadian corporation as a result of the disposition and the fair market value, at the time of receipt, of any non-share consideration given by the Canadian corporation. ...

It generally does not take into consideration the skills required to manage a program or operations. ... At this level, efforts are made to gain commitment and involvement from the group members through the encouragement of inclusive and active participation by all, and by showing consideration, respect and appreciation for group members. ... She built trust and open communication among group members, and showed consideration of their individual strengths and ongoing development. ...

Even if the provision of the concrete blocks or railway ties otherwise than by way of sale is not considered part of a single supply of the site under Policy Statement P-77R, the supply of the concrete blocks or railway ties may still form part of the supply of the site under section 138 of the ETA, if the two supplies are made for a single consideration, and the supply of the concrete blocks or railway ties is incidental to the supply of the site. ... However, the provision of the steps is deemed to be part of the tax exempt supply of the site under section 138 of the ETA, because the site and the steps are supplied together for a single consideration, and the supply of the steps is incidental to the supply of the site. ... Section 138 of the ETA does not apply to the situation, because although the supply of the patio is incidental to the supply of the site, the two supplies are provided for separate considerations. ...

Supplies of legal services made by a non-profit organization for consideration are generally taxable. ... Supplies by a public sector body of legal services, where all or substantially all (90% or more) of the supplies are made for no consideration, are exempt under section 10 of Part VI of Schedule V. 20. ... All the legal services supplied by the non-profit organization are exempt under section 10 of Part VI of Schedule V as all or substantially all of the non-profit organization's supplies of legal services are made for no consideration. 21. ...

., the consideration, as established in the agreement, before the GST or HST or any new housing rebates are taken into account) will be considered to include the provincial part of the HST. ... Given that the consideration exceeds $450,000, a GST/HST new housing rebate is not available. ... Where the reseller does not meet the disclosure requirements in the written agreement of purchase and sale between the reseller and the purchaser, the sale price (i.e., the consideration, as established in the agreement, before the GST or HST or any new housing rebates are taken into account) will be considered to include the provincial part of the HST. ...

Supplies of legal services made by a non-profit organization for consideration are generally taxable. ... Supplies by a public sector body of legal services, where all or substantially all (90% or more) of the supplies are made for no consideration, are exempt under section 10 of Part VI of Schedule V. 20. ... All the legal services supplied by the non-profit organization are exempt under section 10 of Part VI of Schedule V as all or substantially all of the non-profit organization's supplies of legal services are made for no consideration. 21. ...