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The tour operator determines the consideration for the GST-taxable portion and the HST-taxable portions of the tour package as follows: GST-taxable portion 12% HST-taxable portion 13% HST-taxable portion Selling price $3,795.00 $3,795.00 $3,795.00 Taxable percentage 12% 9% 51% Consideration for each portion $455.40 $341.55 $1,935.45 Step 5: Calculating the GST and the HST Tour operators calculate the GST on tour packages by applying the GST on the consideration for the tour package that is attributable to the GST-taxable portion. They calculate the 12% HST by applying the 12% HST on the consideration for the tour package that is attributable to the 12% HST-taxable portion. They calculate the 13% HST by applying the 13% HST on the consideration for the tour package that is attributable to the 13% HST-taxable portion. ...

The tour operator determines the consideration for the GST-taxable portion and the HST-taxable portions of the tour package as follows: GST-taxable portion 12% HST-taxable portion 13% HST-taxable portion Selling price $3,795.00 $3,795.00 $3,795.00 Taxable percentage 12% 9% 51% Consideration for each portion $455.40 $341.55 $1,935.45 Step 5: Calculating the GST and the HST Tour operators calculate the GST on tour packages by applying the GST on the consideration for the tour package that is attributable to the GST-taxable portion. They calculate the 12% HST by applying the 12% HST on the consideration for the tour package that is attributable to the 12% HST-taxable portion. They calculate the 13% HST by applying the 13% HST on the consideration for the tour package that is attributable to the 13% HST-taxable portion. ...

., receipts, cancelled cheques, you should submit full details and a written explanation for consideration. ... Other considerations Indicate with your request if this is the first or second review request. ...

., receipts, cancelled cheques, you should submit full details and a written explanation for consideration. ... Other considerations Indicate with your request if this is the first or second review request. ...

Other considerations when earning rental income In addition to claiming your income and deducting allowable expenses, there are other considerations that could impact your tax situation. ...

In making a determination of whether or not a PE exists, there are numerous factors to be taken into consideration in deciding if the basic elements for a PE exist. ... Other considerations Other types of PEs This memorandum focused on the general definition of a PE. ... Consideration should be given to whether one of these types of PEs could be applicable to the situation under review. ...

In making a determination of whether or not a PE exists, there are numerous factors to be taken into consideration in deciding if the basic elements for a PE exist. ... Other considerations Other types of PEs This memorandum focused on the general definition of a PE. ... Consideration should be given to whether one of these types of PEs could be applicable to the situation under review. ...

Other considerations 5. A charity that is seeking to backdate its effective date of registration to a previous fiscal period must complete and file with the Charities Directorate, any and all information returns (Form T3010) that have become due under these circumstances before registration can be granted, otherwise the registration date cannot be backdated. 6. ... Footnote 4 This consideration is noted to highlight a possible advantage of choosing the first day of a fiscal period as the effective date of registration. ...

Briefing for the Minister of National Revenue Welcome to the CRA Thematic briefings Roles and responsibilities of a minister Specific to the Minister of National Revenue General Cabinet Working with central agencies Organization The first 60 days Important issues Pocket book Contacts General On this page Role of ministers Support Powers, duties, and functions Access to previous government papers Security practices and considerations Additional resource Role of ministers Individually, ministers are accountable to Parliament for the performance of their duties and functions. ... Additional information: Cabinet, Institutional, Ministerial and Personal Records Security practices and considerations As public figures, ministers are potential targets for cyber attacks and should exercise caution when using or accessing their social media and email accounts. ...

Other considerations 5. A charity that is seeking to backdate its effective date of registration to a previous fiscal period must complete and file with the Charities Directorate, any and all information returns (Form T3010) that have become due under these circumstances before registration can be granted, otherwise the registration date cannot be backdated. 6. ... Return to footnote3 referrer Footnote 4 This consideration is noted to highlight a possible advantage of choosing the first day of a fiscal period as the effective date of registration. ...