Search - consideration

Issue and Decision: According to section 138, "where (a) a particular property or service is supplied together with any other property or service for a single consideration, and (b) it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service shall be deemed to form part of the particular property or service so supplied. ... The non-profit organization charges a single consideration of $81.00 in respect of both supplies. ...

In addition, these modules are to be in as finished condition as possible prior to leaving the manufacturer's premises, taking into consideration that they must be transported. ... In addition, these modules are in as finished condition as possible prior to leaving the manufacturer's premises, taking into consideration that they must be transported, such that the manufacture and assembly of each component is completed or substantially completed prior to being moved to a site. 3. ...

Paragraph 4 of the bulletin is revised for clarification and to take into consideration the amendment to the preamble of subsection 107(2) enacted under S.C. 1988, c.55 (formerly Bill C-139) applicable to distributions after 1987. ... Paragraph 5 of the bulletin is revised to take into consideration the amendment to the definition of "cost amount" in subsection 248(1) enacted under S.C. 1994, c.7 (formerly Bill C-15) applicable after May 22, 1985. ...

. ¶1.35 has been added to advise that for purposes of applying paragraph 50(1)(a), a taxpayer’s determination that a debt became a bad debt during the year must be both an honest and reasonable one taking into consideration all relevant and material facts. ¶1.36 has been added to list factors summarized by the Federal Court of Appeal in Rich v the Queen 2003 FCA 38, 2003 DTC 5115 that are normally to be considered in establishing whether a debt has become a bad debt. ¶1.37 and 1.38 have been added to reflect the Federal Court of Appeal’s comments in Rich about the consideration to be given to other factors, namely, future prospects of the debtor and, any non-arm’s-length relationship between the creditor and the debtor. ¶1.44 has been added to describe subparagraph 40(2)(g)(ii). ¶1.45 has been added to clarify that for purposes of the exception in 40(2)(g)(ii), the income-earning-purpose requirement refers to that of the creditor who lends the funds to, or guarantees the debts of the corporation. ¶1.46 has been added to reflect the Federal Court of Appeal decision in Byram v The Queen, 1999 DTC 5117 (FCA); [1999] 2 CTC 149. ¶1.47 has been added to reflect that in terms of meeting the exception for income-earning purpose in subparagraph 40(2)(g)(ii), there must be sufficient connection between the creditor making the loan to, or guaranteeing the debts of the corporation, and the potential for earning income from business or property. ¶1.52 (formerly ¶8(b) of IT-484R2) has been updated to reflect that clauses 39(1)(c)(vi)(B) and (C) were amended by S.C. 2000, c.12, Sch. ...

To help the Board fulfil its governance responsibilities, four committees and one sub‑committee undertake much of the detailed review of items brought before the Board for its consideration. ... Decisions are informed by rigorous analysis of risk, research, expected results, the environment, and other considerations. ...

The following is a list of GST/HST related forms and publications: Guides, pamphlets, and booklets Returns Election and application forms available to all businesses or individuals Election and application forms for public service and public sector bodies Election and application forms for corporations and financial institutions Applications for non-residents Rebate applications for diplomats Technical information Guides, pamphlets, and booklets RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada – GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies' Rebate RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4050 GST/HST Information for Selected Listed Financial Institutions RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4231 GST/HST New Residential Rental Property Rebate RC4405 GST/HST Rulings – Experts in GST/HST Legislation RC4419 Financial Institution GST/HST Annual Information Return Returns GST34-2 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants GST34-3 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Changes GST60 GST/HST Return for Acquisition of Real Property GST62 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized) GST111 Financial Institution GST/HST Annual Information Return GST489 Return for Self-Assessment of the Provincial Part of the Harmonized Sales Tax (HST) GST494 Goods and Services Tax/Harmonized Sales (GST/HST) Final Return for Selected Listed Financial Institutions GST499-1 First Nations Tax (FNT) Schedule GST531 Return of Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies Election and application forms available to all businesses or individuals GST10 Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST17 Election Concerning the Provision of a Residence or Lodging at a Remote Work Site GST20 Election for GST/HST Reporting Period GST21 Election or Revocation of an Election to Have Joint Venture Operator Accounts for GST/HST GST22 Real Property – Election to Make Certain Sales Taxable GST24 Election and Revocation of the Election to Tax Professional Memberships GST29 Educational Services – Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST32 Application to Deem One Unincorporated Organization to be a Branch of Another Unincorporated Organization GST44 Election Concerning the Acquisition of a Business or Part of a Business GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of Accounting Periods for GST/HST GST74 Election and Revocation of an Election to Use the Quick Method of Accounting GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST145 Waiver of the Limitation Period for Assessment GST146 Notice of Revocation of Waiver GST159 Notice of Objection (GST/HST) GST189 General Application for Rebate of GST/HST GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST190A GST/HST New Housing Rebate – Appendix A GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST288 Supplement to Forms GST189 and GST498 GST352 Application for Clearance Certificate GST370 Employee and Partner GST/HST Rebate Application GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST502 Election and Revocation of an Election Between Auctioneer and Principal GST506 Election and Revocation of an Election Between Agent and Principal GST507 Third Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a business number and certain program accounts RC59 Business Consent for access by telephone and mail RC145 Request to Close Business Number Program Accounts RC366 Direct Deposit Request for Businesses RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4617 Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7000-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate RC7001-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate – Residential Condominium RC7002-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate – Apartment Buildings RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrants First Resellers RC7003-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrants First Resellers RC7004-BC British Columbia Transition Tax Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST 190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule Election and application forms for public service and public sector bodies GST23 Election and Revocation of the Election by a Public Sector Body (Other Than a Charity) to have its Exempt Memberships Treated as Taxable Supplies GST26 Election or Revocation of an Election by a Public Service Body to have an Exempt Supply of Real Property Treated as a Taxable Supply GST31 Application by a Public Service Body to have Branches or Divisions Designated as Eligible Small Supplier Divisions GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST322 Certificate of Government Funding GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST523-1 Non-profit Organizations – Government Funding RC7066-SCH Provincial Schedule – GST/HST Public Service Bodies' Rebate Election and application forms for corporations and financial institutions If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST – Financial Institutions, including selected listed financial institutions. GST20-1 Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST118 Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST303 Application to Offset Taxes by Refunds or Rebates GST497 Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation RC4521 Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4600 Election or Revocation of an Election Under Subsection 217.2 (1) RC4601 GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 GST/HST Pension Entity Rebate Application and Election RC4609 Election or Revocation of Election To Use the Real-Time Calculation Method or the Reconciliation Method RC4610 Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation RC4611 Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612 Application to Not be Considered a Selected Listed Financial Institution RC4613 Election to Use the Scientific Research and Experimental Development Proxy to Report the Recapture of Input Tax Credits RC4614 Attribution Point Election and Revocation For A Selected Listed Financial Institution RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes Applications for non-residents GST114 Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST115 GST/HST Rebate Application for Tour Packages GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST386 Rebate Application for Conventions Rebate applications for diplomats GST498 GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units Technical information Excise and GST/HST News GST/HST Info Sheets GST Memoranda (by chapters) GST/HST Memoranda Series (by chapters) GST/HST Notices GST/HST Policy Statements GST/HST Technical Information Bulletins Report a problem or mistake on this page Thank you for your help! ...

Based on participant feedback, the list of additional improvements for consideration by the CRA includes: For Individuals: Introduction of a Chat function on the CRA website, to help steer those looking for certain information to that information more quickly. ... Finally, one of the major considerations we draw from this research is that there may be only minimal improvement in perceived service levels if "reducing the paper burden" is narrowly defined as the main way of accommodating the future needs of SMEs and intermediaries. ...

Receipts In most cases, a gift is a voluntary transfer of property without valuable consideration to the donor. ... The advantage is generally the total value of any property, service, compensation, use or any other benefit that the donor is entitled to as partial consideration for, or in gratitude for, the gift. ...

Gross income, net income, capital investment, cash flow, personal involvement and all other factors may be relevant considerations. ... However, consideration must be given to the fact that such a situation may arise in the first years of a farming operation or may be the result of extremely adverse weather conditions such as prolonged drought, severe hail, frost or flood. ...

For the purposes of these provisions, a gift is a voluntary transfer of real or personal property without valuable consideration. ... The general approach is to value the various interests taking into consideration the fair market value of the property itself, the current interest rates, the life expectancy of any life tenants, and any other factors relevant to the specific case. ...