Search - consideration

A premium or other amount received by a landlord or tenant, as the case may be, as consideration for granting or extending a lease or sublease, permitting a sublease, or cancelling a lease or sublease is business income to the recipient if renting property forms part or all of a business being carried on. ... In cases where 1 to 3 above do not apply, a premium or other amount received by a landlord as consideration for (a) granting or extending a lease, or (b) permitting a sublease represents proceeds of disposition of rights which are capital property. ... All amounts received by a tenant as consideration for the disposition of part or all of a leasehold interest are considered to be proceeds of the disposition even where such amounts are calculated with reference to factors such as business losses resulting from relocation, moving costs, etc. ...

Physician A receives consideration from the operator for the supply of the examination rendered to the individual and the medical opinion. ... The physician receives consideration from the operator for the supply of the examination rendered to the individual and the medical opinion. ... The GST/HST is charged at the rate of 7% or 15% on the consideration charged by the operator of the health care facility for this supply. ...

., 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. ...

., 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. ...

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. ...

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. ...

., 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. ...

The subject vehicle is sold to the purchaser for a total consideration of $150,000, which consists of a trade-in valued at $50,000 and a cash payment of $100,000. ... During the improvement period, the purchaser hires a service provider to install the following improvements for the following consideration: a stereo system upgrade for $2,000, vehicle wrap for $3,500 and a remote starter system for $500. The total consideration for the improvements is $6,000. The total taxable amount is $146,000. ...

Consideration is defined in the Act to include any amount payable by operation of law. ... For its services provided to Walkaway under the dealer agreement with Walkaway, Applewood received consideration (calculated as 55% of the insurance premium). ... A person who is registered or required to be registered for GST/HST is required to collect the GST/HST on the consideration (such as a fee) for the supply. ...

It is recognized that CRA is currently reviewing its e-service delivery options because of cost considerations regarding SC-CRS. ... On the governance committees, CRA's 2 votes out of a total of 14 do not take into consideration the volumes of CRA business on SC-CRS. ... It should also be taken into consideration that e-services are not always the most cost-effective service channel. ...