Search - consideration

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded at the carrying amount. ...

XCo purchases 11% of the outstanding shares of FAOpco from Canco for fair market value consideration, which at that time is $500,000. ... FA1 incorporates a wholly owned subsidiary (“FA4”) and transfers its shares of FA2 to FA4 in exchange for share consideration. ...

However, no tax is payable on consideration for a taxable supply that becomes due or is paid before becoming due when the person making the supply is a small supplier who is not a registrant (section 166). ... In these calculations, consideration for most taxable supplies made by a person during a specified period is aggregated with a similar total for all associated persons. 10. ...

An "improvement" in respect of capital property is defined to be any property or service to the extent that the consideration for the property or service would be included in determining the adjusted cost base of the capital property for income tax purposes. Where the capital property in question is a residential complex, the improvement must relate to a property or service the consideration for which is included in the adjusted cost base of the residential complex. ...

., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ... An audit determined that the amount of money that the pulp and paper mill operator received from the federal government was not a grant (i.e., there was a direct link established between the funds received and the activities), but was consideration for a taxable supply. ...

The counselling therapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. 11. ... The licensed counselling therapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. ...

The psychotherapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. 11. ... The licensed psychotherapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. ...

Generally, the recipient of a supply of property or a service means, where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration. ...

The proposed amendments would apply to an investment management service, a facilitatory service or a service of managing credit, rendered under an agreement for a supply, if any consideration for the supply becomes due or is paid without becoming due after December 14, 2009. They would also apply to any such service rendered under an agreement for a supply if all the consideration for the supply became due or was paid on or before December 14, 2009, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply or in respect of any other supply that includes an investment management service, facilitatory service or a service of managing credit. ...

., referrals, marketing direction, mentoring or coaching, bookkeeping, equipment); the amount paid or withheld is consideration for a taxable supply made by the principal practitioner to the practitioner. ... For the period of July 1, 2010 to August 31, 2010, the Government of Ontario will refund eligible status Indian purchasers an amount equal to the 8% provincial part of the HST paid for consideration that is due before September 1, 2010, on qualifying off-reserve supplies of property and services, upon application to the Ontario Ministry of Revenue. ...