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Footnote 2 Over the past decade, this notion of public benefit has received considerable notice, and has, in some jurisdictions, emerged as the guiding consideration for determining what constitutes a charity. ... A key part of the process of determining charitable status involves a consideration of the question of who will be benefiting. ... Moreover, this notion of sufficiency seems to imply large enough numbers of beneficiaries whereas, in fact, the number of those benefiting is not a major consideration. ...

A result of these increases is that effective April 1, 2018, the provincial sales tax imposed in such circumstances forms part of the consideration for a taxable supply of a passenger vehicle and will be subject to GST/HST. ... As a result, effective April 1, 2018, for all sales of new and used passenger vehicles in B.C. with a purchase price of $125,000 or more, the GST is calculated on the total consideration paid for the passenger vehicle, including the amount of the provincial sales tax imposed on the purchase of the passenger vehicle. ... (as set out in the Regulations), in accordance with section 154 of the Act, the GST payable by the purchaser of the new passenger vehicle is calculated on the consideration payable for the new passenger automobile including the B.C. provincial sales tax of 15%, as follows: Cost of passenger automobile: $135,000.00 B.C. provincial sales tax ($135,000 x 15%): 20,250.00 Total consideration for the passenger automobile: $155,250.00 GST ($155,250 x 5%): 7,762.50 Total amount charged to customer ($155,250 + $7,762.50): $163,012.50 For more information regarding the application of GST/HST to federal, provincial and territorial taxes, duties and fees, see GST/HST Memorandum 3-5 Application of GST/HST to Other Taxes, Duties, and Fees. ...

Advantage – is generally the total value of any property, service, compensation, use, or any other benefit that you are entitled to as partial consideration for, in gratitude for, or in any other way related to the gift. ... In most cases, a gift is a voluntary transfer of property without valuable consideration. ... Where the option is: A) exercised by the qualified donee, the amount of the gift is generally equal to: the FMV of the underlying property, minus any consideration that you receive from the qualified donee for the property and the option B) sold by the qualified donee, the amount of the gift is equal to whichever is less: the result from A) above the result of: the FMV of any consideration (other than a non‑qualifying security of any person) received by the qualified donee for the option, minus any consideration that you receive from the qualified donee for the option. ...

However, the reasonable basis should also take into consideration the personal use, if any, of a work space that is an individual's principal place of business as described in 2 above. ...

In such a case, consideration may be given to waiving interest in all or in part for the period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. ...

If it is impossible to get the proper documentation, taxpayers should submit full details and a written explanation for consideration. 16. ...

Promoters who file false or misleading information in their application for a tax shelter number, or that sell, issue, or accept consideration in respect of a tax shelter before an identification number has been issued, are liable to a penalty. ...

Where the value of different parts of the same property can be ascertained, one method that could be used to determine the capital cost of the part sold is to take that proportion of the capital cost of the whole property that the amount or value of the consideration for the part disposed of (before the deduction of selling expenses) is of the amount above plus the fair market value at the date of disposition of the part retained. ...

When we consider whether to apply ministerial discretion, we may take the following into consideration: Have all of your tax obligations been met for all of your program accounts? ...

BOTTLE DEPOSITS To simplify the administration of the GST, bottle deposits will be treated in the following manner: The bottler/manufacturer (supplier) will charge and remit the GST on the value of the consideration (i.e. the "deposit") on its supplies of bottles to the vendor (a wholesaler or a retailer). ...