Search - consideration

Total consideration must not exceed $481,500. For further information, see the discussion of total consideration in Section 19.3.1, Rebate for Builder-Built Unit (Land Purchased). ... It is calculated as 2.34% of the total consideration to a maximum of $8,750. The rebate gradually reduces to zero as total consideration increases from $374,500 to $481,500. ...

The remainder of the consideration is to be financed by a loan subject to approval by a bank. ... Therefore, services cannot reduce the amount of consideration subject to tax. ... In this case, the GST is charged on the value of consideration for each of the supplies. ...

The remainder of the consideration is to be financed by a loan subject to approval by a bank. ... Therefore, services cannot reduce the amount of consideration subject to tax. ... In this case, the GST is charged on the value of consideration for each of the supplies. ...

The remainder of the consideration is to be financed by a loan subject to approval by a bank. ... Therefore, services cannot reduce the amount of consideration subject to tax. ... In this case, the GST is charged on the value of consideration for each of the supplies. ...

Farmland rented under a sharecropping arrangement is zero-rated to the extent that the consideration for the supply is a share of production of zero-rated crops. ... No other consideration is paid in respect of the lease. Decision and Rationale The consideration for the supply of the land is a fixed amount per acre and is not a share of the production from the property. ...

Farmland rented under a sharecropping arrangement is zero-rated to the extent that the consideration for the supply is a share of production of zero-rated crops. ... No other consideration is paid in respect of the lease. Decision and Rationale The consideration for the supply of the land is a fixed amount per acre and is not a share of the production from the property. ...

Farmland rented under a sharecropping arrangement is zero-rated to the extent that the consideration for the supply is a share of production of zero-rated crops. ... No other consideration is paid in respect of the lease. Decision and Rationale The consideration for the supply of the land is a fixed amount per acre and is not a share of the production from the property. ...

., video/web/teleconferencing) to all employees (Annual) Sustainable travel options promoted SIB 1.2.2 Measure annual GHG emissions from business related air travel (Annual) Annual GHG emissions from business related air travel measured FAB Green procurement Goal 2: Embedded environmental considerations in Crown procurement Green procurement management approach statement: The CRA is committed to implementing green procurement principles and practices throughout the Agency. The CRA will continue to embed environmental considerations in Crown procurement and support green procurement through the following implementation strategies that directly support the Federal Sustainable Development Strategy 2013–2016: Integrate environmental considerations into procurement management processes and controls Train procurement and materiel management functional specialists on green procurement Include green procurement in performance evaluations of managers and functional heads of procurement and materiel management Leverage common use procurement instruments where available and feasible These implementation strategies are relevant to the CRA's operations and represent opportunities to reduce their environmental impact. Goal 2: Embedded environmental considerations in Crown procurement Target Activity Output(s) Accountability Target 2.1 Target 2.1 Continue to take action to embed environmental considerations into Crown procurement Measure: Percentage of SD National Action Plan green procurement activities met FSDS Target: 7.2 2.1.1 Review and update, as required, the terms of reference for the Procurement Review and Oversight Committee (PROC) to ensure environmental considerations are taken into account in the review of proposals (March 31, 2017) Updated PROC terms of reference FAB 2.1.2 Engage the SD Centre of Expertise on environmental considerations for contractual arrangements valued over $1M (March 31, 2017) SD Centre of Expertise engaged for contractual arrangements valued over $1M FAB 2.1.3 Promote the use of e-procurement catalogues when clients are developing requirements for commonly used goods or services (i.e., conduct fit assessments for new commonly used commodities) (March 31, 2017) Number of fit assessments conducted for new commonly used commodities FAB Target 2.2 Target 2.2 All procurement and materiel management functional specialists will have completed the Canada School of Public Service course on green procurement, or equivalent, within two years of being identified as a specialist Measure: Number and percentage of specialists in procurement and materiel management who have completed the Canada School of Public Service Green Procurement course, or equivalent FSDS Target: 7.2 2.2.1 Ensure all procurement and materiel management functional specialists (i.e., specialists in Laval, AD-Contracting, and AD-Assets and Commodity Management) have completed the Canada School of Public Service course on green procurement, or equivalent, within two years of being identified as a specialist (Annual) Procurement and materiel management functional specialists trained in green procurement FAB 2.2.2 Ensure the green procurement components of acquisition cardholder training are up-to-date (March 31, 2016) Up-to-date training material FAB 2.2.3 Update Manager's Corner to support green procurement training and awareness to managers (March 31, 2015) Manager's Corner updated HRB Target 2.3 Target 2.3 All managers and functional heads of procurement and materiel management will include green procurement in their performance evaluations Measure: Number and percentage of managers and functional heads of procurement and materiel management whose performance evaluations include green procurement FSDS Target: 7.2 2.3.1 Develop sample green procurement objectives for performance agreements for managers and functional heads of procurement and materiel management (March 31, 2015) Sample green procurement objectives SIB 2.3.2 Ensure the performance evaluations of all managers and functional heads of procurement and materiel management include green procurement (Annual) Managers and functional heads of procurement with green procurement in performance evaluations FAB Target 2.4 Target 2.4 By March 31, 2017, 90% of copy paper, publications, and envelopes purchased will contain a minimum of 30% recycled content paper that is certified to a recognized environmental standard to reduce the environmental impact of its production Measure: Percentage of copy paper, publications, and envelopes purchased that meet the requirements FSDS Target: 7.2 2.4.1 Ensure common use procurement instruments are used by employees where available and feasible (i.e., Synergy catalogues and acquisition card transactions) (Annual) Common use procurement instruments used by employees FAB 2.4.2 Ensure procurement instruments for copy paper, publications, and envelopes require a minimum of 30% recycled fibre content and certification to a recognized environmental standard that reduces the environmental impact of its production (March 31, 2017) Procurement instruments for copy paper, publications, and envelopes that meet the requirements FAB, PAB Target 2.5 Target 2.5 By March 31, 2017, 90% of vehicles purchased are right-sized for operational needs and are the most fuel efficient in class available at the time of purchase Measure: Number and percentage of vehicles purchased that meet the requirements FSDS Target: 7.2 2.5.1 Ensure vehicles purchased are right-sized for operational needs and are the most fuel efficient in class available at the time of purchase based on the PWGSC Government Motor Vehicle Ordering Guide (Annual) Right-sized and most fuel efficient in class vehicles purchased FAB Sustainable workplace operations Goal 3: Improved sustainability in workplace operations Sustainable workplace operations management approach statement: The CRA is committed to improving the sustainability of its workplace operations and will continue to manage assets and waste responsibly and reduce the environmental impacts of its operations through the following implementation strategies that directly support the Federal Sustainable Development Strategy 2013–2016: Integrate environmental considerations into corporate policies, processes, and practices in accordance with CRA refresh cycles Maintain or improve existing approaches to sustainable workplace practices (i.e., printer ratios, paper use, and green meetings) Minimize the ratio of information technology (IT) assets per employee Select and operate IT and office equipment in a manner that reduces energy consumption and material use Dispose of e-waste in an environmentally sound and secure manner Reuse or recycle workplace materiel and assets in an environmentally sound and secure manner Minimize all non-hazardous solid waste generated and leverage PWGSC service offerings to maximize the diversion of waste Increase the population density in office buildings and space utilization in special purpose buildings Engage employees in greening government operations practices These implementation strategies are relevant to the CRA's operations and represent opportunities to reduce their environmental impact. ...

., video/web/teleconferencing) to all employees (Annual) Sustainable travel options promoted SIB 1.2.2 Measure annual GHG emissions from business related air travel (Annual) Annual GHG emissions from business related air travel measured FAB Green procurement Goal 2: Embedded environmental considerations in Crown procurement Green procurement management approach statement: The CRA is committed to implementing green procurement principles and practices throughout the Agency. The CRA will continue to embed environmental considerations in Crown procurement and support green procurement through the following implementation strategies that directly support the Federal Sustainable Development Strategy 2013–2016: Integrate environmental considerations into procurement management processes and controls Train procurement and materiel management functional specialists on green procurement Include green procurement in performance evaluations of managers and functional heads of procurement and materiel management Leverage common use procurement instruments where available and feasible These implementation strategies are relevant to the CRA's operations and represent opportunities to reduce their environmental impact. Goal 2: Embedded environmental considerations in Crown procurement Target Activity Output(s) Accountability Target 2.1 Target 2.1 Continue to take action to embed environmental considerations into Crown procurement Measure: Percentage of SD National Action Plan green procurement activities met FSDS Target: 7.2 2.1.1 Review and update, as required, the terms of reference for the Procurement Review and Oversight Committee (PROC) to ensure environmental considerations are taken into account in the review of proposals (March 31, 2017) Updated PROC terms of reference FAB 2.1.2 Engage the SD Centre of Expertise on environmental considerations for contractual arrangements valued over $1M (March 31, 2017) SD Centre of Expertise engaged for contractual arrangements valued over $1M FAB 2.1.3 Promote the use of e-procurement catalogues when clients are developing requirements for commonly used goods or services (i.e., conduct fit assessments for new commonly used commodities) (March 31, 2017) Number of fit assessments conducted for new commonly used commodities FAB Target 2.2 Target 2.2 All procurement and materiel management functional specialists will have completed the Canada School of Public Service course on green procurement, or equivalent, within two years of being identified as a specialist Measure: Number and percentage of specialists in procurement and materiel management who have completed the Canada School of Public Service Green Procurement course, or equivalent FSDS Target: 7.2 2.2.1 Ensure all procurement and materiel management functional specialists (i.e., specialists in Laval, AD-Contracting, and AD-Assets and Commodity Management) have completed the Canada School of Public Service course on green procurement, or equivalent, within two years of being identified as a specialist (Annual) Procurement and materiel management functional specialists trained in green procurement FAB 2.2.2 Ensure the green procurement components of acquisition cardholder training are up-to-date (March 31, 2016) Up-to-date training material FAB 2.2.3 Update Manager's Corner to support green procurement training and awareness to managers (March 31, 2015) Manager's Corner updated HRB Target 2.3 Target 2.3 All managers and functional heads of procurement and materiel management will include green procurement in their performance evaluations Measure: Number and percentage of managers and functional heads of procurement and materiel management whose performance evaluations include green procurement FSDS Target: 7.2 2.3.1 Develop sample green procurement objectives for performance agreements for managers and functional heads of procurement and materiel management (March 31, 2015) Sample green procurement objectives SIB 2.3.2 Ensure the performance evaluations of all managers and functional heads of procurement and materiel management include green procurement (Annual) Managers and functional heads of procurement with green procurement in performance evaluations FAB Target 2.4 Target 2.4 By March 31, 2017, 90% of copy paper, publications, and envelopes purchased will contain a minimum of 30% recycled content paper that is certified to a recognized environmental standard to reduce the environmental impact of its production Measure: Percentage of copy paper, publications, and envelopes purchased that meet the requirements FSDS Target: 7.2 2.4.1 Ensure common use procurement instruments are used by employees where available and feasible (i.e., Synergy catalogues and acquisition card transactions) (Annual) Common use procurement instruments used by employees FAB 2.4.2 Ensure procurement instruments for copy paper, publications, and envelopes require a minimum of 30% recycled fibre content and certification to a recognized environmental standard that reduces the environmental impact of its production (March 31, 2017) Procurement instruments for copy paper, publications, and envelopes that meet the requirements FAB, PAB Target 2.5 Target 2.5 By March 31, 2017, 90% of vehicles purchased are right-sized for operational needs and are the most fuel efficient in class available at the time of purchase Measure: Number and percentage of vehicles purchased that meet the requirements FSDS Target: 7.2 2.5.1 Ensure vehicles purchased are right-sized for operational needs and are the most fuel efficient in class available at the time of purchase based on the PWGSC Government Motor Vehicle Ordering Guide (Annual) Right-sized and most fuel efficient in class vehicles purchased FAB Sustainable workplace operations Goal 3: Improved sustainability in workplace operations Sustainable workplace operations management approach statement: The CRA is committed to improving the sustainability of its workplace operations and will continue to manage assets and waste responsibly and reduce the environmental impacts of its operations through the following implementation strategies that directly support the Federal Sustainable Development Strategy 2013–2016: Integrate environmental considerations into corporate policies, processes, and practices in accordance with CRA refresh cycles Maintain or improve existing approaches to sustainable workplace practices (i.e., printer ratios, paper use, and green meetings) Minimize the ratio of information technology (IT) assets per employee Select and operate IT and office equipment in a manner that reduces energy consumption and material use Dispose of e-waste in an environmentally sound and secure manner Reuse or recycle workplace materiel and assets in an environmentally sound and secure manner Minimize all non-hazardous solid waste generated and leverage PWGSC service offerings to maximize the diversion of waste Increase the population density in office buildings and space utilization in special purpose buildings Engage employees in greening government operations practices These implementation strategies are relevant to the CRA's operations and represent opportunities to reduce their environmental impact. ...

Determining the consideration for the taxable portion Consideration for portions of tour package – first supplier para 163(1)(a) 33. ... The consideration for the respective relevant portions is calculated as follows: NON-PROVINCIALLY TAXABLE PORTION PROVINCIALLY TAXABLE PORTION Consideration for the supply of the tour package $2,724 $2,724 Taxable percentage 20% 80% Consideration for the relevant portion $544.80 $2,179.20 The registrant would charge the following amounts with respect to the supply of the tour package: Consideration for the supply of the tour package $2,724.00 GST ($544.80 × 5%) 27.24 HST ($2,179.20 × 13%) 283.30 Total $3,034.54 Consideration for portions of tour package – subsequent supplier para 163(1)(b) 34. When a supply of a tour package is made by a person other than the first supplier (i.e., a subsequent supplier), the consideration for the supply of the relevant portion is determined by the formula A X B where A is the percentage that the consideration for the supply to the subsequent supplier of the relevant portion is of the total consideration paid or payable by the subsequent supplier for the entire tour package; and B is the total consideration paid or payable to the subsequent supplier for the entire tour package. ...