Search - consideration

The taxable income in the previous tax year or in the last tax year ending in the preceding calendar year is calculated before taking into consideration the specified future tax consequences for that previous year. ...

If the hospital authority is a GST/HST registrant that provides taxable goods and services for consideration in the course of a commercial activity, then it will be subject to the usual rules under the GST/HST. ...

Leases and licences of goods The following rules apply to goods supplied by way of lease, licence or similar arrangement, the consideration for which is rent, royalties or similar payments. ...

Adding products or services When an arrangement is amended to add products or services, the rate to be charged as GST/HST depends on the date when the consideration charged for the products or services is paid or becomes due. ...

Assignment fees The consideration charged for the sale of an interest in a house generally includes amounts that a person paid to a builder (e.g., a deposit) and that the person wants to recover when assigning their interest in the house. ...

Financial Service- subsection 123(1) ETA Financial Instrument- subsection 123(1) ETA Insurer- subsection 123(1) ETA Insurance Policy- subsection 123(1) ETA Segregated Fund of an Insurer- Section 131 ETA Financial Services Regulations to the Excise Tax Act Part 1- INSURANCE PRODUCTS AND SERVICES (GENERAL) Exempt Products and Services 1-1 Individual Insurance Policy (General) Description: Issues and processes an "insurance policy" to a Canadian resident in consideration for premiums or other fees. ...

Registrants who make taxable supplies (other than zero-rated supplies) of goods and services and are required to collect the tax must disclose to the recipients that the tax has been charged on the supplies in one of the following three ways: by indicating on receipts, invoices or in written agreements the consideration paid or payable by the recipient and the actual amount of tax payable in respect of the supply in a manner that clearly indicates the amount of tax; by indicating on receipts, invoices or in written agreements that the amount paid or payable includes the tax payable in respect of the supply; or if the registrant chooses to indicate the tax on invoices, receipts or written agreements, the total amount of tax payable or the total of the rates (7% or 15%) at which tax is payable must be indicated on the invoices, receipts or agreements. ...

There is detailed description of automobile and motor vehicle benefits which are very prescribed in the legislation, but in addition to the legislated exclusions, the CRA has over time, through consideration and court precedent, established a number of administrative positions that allows certain benefits to be considered tax-free in certain circumstances. ...

The Agency is using updated Government of Canada standards for space utilization and incorporating those standards and considerations into long term accommodation investment plans. ...

A report and action plan have been presented to the Minister of National Revenue for consideration and approval. ...