Search - consideration

The set on-call fee that is paid in respect of this on-call coverage would be consideration for this taxable supply. Additional amounts paid to compensate the medical practitioner for their intervention in patient care would generally be viewed as consideration for an exempt supply, as that intervention would generally qualify as an exempt supply of a health care service under section 5 of Part II of Schedule V. ... It should also be noted that if the consideration for the supply of the right to call upon the medical practitioner is payable or reimbursed by the government of a province, under a plan established under an act of the legislature of the province to provide for health care services for all insured persons of the province, the supply of the right may be an exempt supply of property under section 9 of Part II of Schedule V. ...

(c) The dividends are calculated as a fixed amount or by reference to a fixed percentage of the fair market value of the consideration for which the shares were issued. ... (e) The shares cannot be redeemed, cancelled or acquired for more than the fair market value of the consideration for which the shares were issued plus any unpaid dividends on such shares. ... Since a share that is issued as a stock dividend is issued for no consideration, it cannot qualify as a share of a specified class because it cannot satisfy characteristic (e) above. ...

Seeking to reach "Achieved" Integrate environmental considerations into corporate policies, processes and practices in accordance with departmental refresh cycles. ... The CRA will continue to ensure that its decision-making process includes consideration of FSDS goals and targets through the Strategic Environmental Assessment process. ... Much of the Future-oriented Statement of Operations is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...

This proposed amendment applies to supplies for which consideration becomes due after April 12, 2001, or is paid after that day without having become due. ... The value of any other consideration given would, however, be taxable. ... Therefore, the portion of a feedlot's charge which can be reasonably regarded as a charge for feed is zero-rated, up to a maximum of 90% of the total consideration. ...

This proposed amendment applies to supplies for which consideration becomes due after April 12, 2001, or is paid after that day without having become due. ... The value of any other consideration given would, however, be taxable. ... Therefore, the portion of a feedlot's charge which can be reasonably regarded as a charge for feed is zero-rated, up to a maximum of 90% of the total consideration. ...

(c) The dividends are calculated as a fixed amount or by reference to a fixed percentage of the fair market value of the consideration for which the shares were issued. ... (e) The shares cannot be redeemed, cancelled or acquired for more than the fair market value of the consideration for which the shares were issued plus any unpaid dividends on such shares. ... Since a share that is issued as a stock dividend is issued for no consideration, it cannot qualify as a share of a specified class because it cannot satisfy characteristic (e) above. ...

(c) The dividends are calculated as a fixed amount or by reference to a fixed percentage of the fair market value of the consideration for which the shares were issued. ... (e) The shares cannot be redeemed, cancelled or acquired for more than the fair market value of the consideration for which the shares were issued plus any unpaid dividends on such shares. ... Since a share that is issued as a stock dividend is issued for no consideration, it cannot qualify as a share of a specified class because it cannot satisfy characteristic (e) above. ...

This proposed amendment applies to supplies for which consideration becomes due after April 12, 2001, or is paid after that day without having become due. ... The value of any other consideration given would, however, be taxable. ... Therefore, the portion of a feedlot's charge which can be reasonably regarded as a charge for feed is zero-rated, up to a maximum of 90% of the total consideration. ...

Each of the following are also included in total revenue, but the NPO can deduct 25% of each amount to take into account the cost of fundraising: a monetary gift that is not government funding (such as a private gift or donation); the amount by which the fair market value of a financial instrument received by the NPO is more than the consideration paid or payable for the instrument; the receipts from a sponsorship; the consideration for a taxable (including zero-rated) or exempt sale of goods and services (other than the sale of real property or capital property, the sale of a financial instrument, benefits granted to employees or shareholders, or a sale the NPO is deemed to make when the NPO stops being a registrant); and the proceeds from gambling activities, minus prizes and winnings paid out. ... The payment is not consideration for a supply of property or services by the NPO. The provincial government is a grantor and the grant was paid for the purpose of financially assisting the NPO in carrying out its purpose of putting on the arts festival and not as consideration for a supply. ...

Seeking to reach "Achieved" Integrate environmental considerations into corporate policies, processes and practices in accordance with departmental refresh cycles. ... The CRA will continue to ensure that its decision-making process includes consideration of FSDS goals and targets through the Strategic Environmental Assessment process. ... Much of the Future-oriented Statement of Operations is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...