Search - consideration

A person may sell, issue, or accept consideration in respect of a tax shelter only for the calendar year designated as being applicable to the identification number. ...

Where such an option was exercised in a year subsequent to the one in which it was granted and prior to 1988, none of the consideration received by the grantor in respect of the option will be added to the proceeds of disposition of the property transferred on the exercise of the option, and the grantor's return of income for any prior year will not be adjusted by reason only of the exercise of the option. ...

Where there are other potential tax results or considerations, each case will have to be examined on the basis of its particular facts. ...

Advisory Committee members offered the following comments for consideration in the next UE Strategy: • Develop effective UE messaging to reduce social acceptability (e.g., “what’s in it for me?” ...

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. ...

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

The amount payable by the squatter to the registered owner for the legal title to the land is consideration for a supply of real property by way of sale. ...

GST/HST – Voluntary Disclosures Program Introduction Overview What you need to know How to apply After you apply After you apply On receipt of your application, the Canada Revenue Agency (CRA) will check to make sure that your application meets the following program entry criteria: you are eligible to apply your application contains the required returns, forms, schedules, and payment you have signed your completed Form RC199 or equivalent letter your representative is properly authorized to act on your behalf and has also signed your completed Form RC199, Voluntary Disclosures Program (VDP) Application or equivalent letter (if applicable) Acknowledgement of your application: If the CRA determines that your application is eligible for further consideration under the program, you will be advised in writing of the following: that your application was received of your Effective Date of Disclosure (EDD) Request for additional information: While your application is being reviewed, a CRA officer may need to contact you for additional information and documentation. ...

Acknowledgment of your application: If the CRA determines that your application is eligible for further consideration under the program, you will be advised in writing of the following: that your application was received, and your Effective Date of Disclosure (EDD) Request for more information: While your application is being reviewed, a CRA officer may need to contact you for additional information and documentation. ...

Advisory Committee members offered the following comments for consideration in the next UE Strategy: • Develop effective UE messaging to reduce social acceptability (e.g., “what’s in it for me?” ...