Search - consideration

Supplies made after February 11, 2014 Prior to February 12, 2014, a supply of a service of designing a training plan was subject to GST/HST, and GST/HST registrants were required to collect tax on the consideration paid, or payable, for such supplies. ...

GST/HST will be calculated on the value of the consideration in the normal manner. ...

In order to make optimum use of limited resources, careful consideration is given to identifying those groups of taxpayers or organizations most in need of attention and selecting audit actions most likely to improve compliance. 12. ...

[September 12, 2002] ¶ 1 has been revised to take into consideration the alphabetical reordering of various definitions in section 54 of the Act, and the subtitle "General" has been added. ...

Decision The following facilities are all establishments that commonly come within the application of paragraph 1(q): restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Under the last example, where an eating facility within a larger entity makes substantially all taxable sales, this eating facility is considered to be a separate entity, and is considered to be an establishment for purposes of paragraph 1(q) of Part III of Schedule VI to the Act. ...

Division II treatment Licensed custom software If the non-resident supplier of licensed custom software is registered, the non-resident supplier must collect from the recipient and remit tax on the consideration for the software supply under Division II, if pursuant to the provisions of subparagraph 142(1)(c)(i), the supply is deemed to be made in Canada. ...

Supplies made after February 11, 2014 Prior to February 12, 2014, a supply of a service of designing a training plan was subject to the GST/HST, and GST/HST registrants were required to collect tax on the consideration paid, or payable, for such supplies. ...

For example: a) Taking all of a charity’s activities into consideration, do the charity’s public policy advocacy activities appear to be its primary focus, or delivering a benefit to the people or groups it helps? ...

This should be taken into consideration when developing the timeline. ...

We will take into consideration all allocation methods that are not consistent with this bulletin. ...