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However, when an employee or an employee’s relative has reimbursed an amount for a taxable benefit other than for a standby charge or the operating expense of an automobile, this reimbursed amount is consideration for a taxable supply. ...

However, where the improvements involve an increase in the value of the property, the registered charity must demonstrate that any personal benefits conferred on the lessor are offset by reasonable consideration to the charity. 4. ...

Split receipting Split receipting is the method used to calculate the eligible amount of a gift for receipting purposes when the donor has received an advantage (consideration) in return for his or her donation. ...

If you submit a request to reduce your tax deductions for 2013, any approved reduction will take into consideration the phase-out rules. ...

Unless a DTC election is made, amounts that are left in the plan (after taking into consideration any repayments under the Canada Disability Savings Act) are to be paid to the beneficiary or the beneficiary's estate. ...

Bonuses, retroactive pay increases or irregular amounts If you paid bonuses, retroactive pay increases, or any other additional or unusual amounts to your employees, you have to deduct the following amounts: Canada Pension Plan (CPP) contributions (without taking into consideration the annual basic exemption amount if the payment is made separately from their regular pay); employment insurance (EI) premiums; and income tax. ...

Individuals paid by commissions and who claim expenses can elect to use Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions, to take into consideration the expenses in the calculation of their income tax. ...

The tax on such property or services is calculated on the exchange value of the barter units accepted as consideration. ...

Accordingly, suppliers would charge the HST to P.E.I. government entities on any consideration that becomes due on or after April 1, 2013 with respect to taxable supplies of property or services made in P.E.I., subject to any transitional rules that may apply. ...

In determining whether a fee is reasonable, the amount of time spent and the type of work done by the person providing the advice or service will be taken into consideration. 3. ...