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Results 2981 - 2990 of 3184 for consideration
Current CRA website

Report #3 of the Advisory Committee on the Charitable Sector - July 2021

Medium-term (those that will require further consideration, input, and deliberation) It is recommended that the CRA: 7. ...
Current CRA website

Instructions for the Flow-Through Share Program

The look-back rule may be used if the following conditions are met: the consideration for the shares to be issued under the FTS agreement is paid by the subscriber in money before the end of Year 1; the corporation and the subscriber deal with each other at arm's length throughout Year 2; the corporation renounces eligible expenditures to the subscriber in January, February or March of Year 2; and the effective date of renunciation is December 31 of Year 1. ...
Current CRA website

Meaning of "Permanent Establishment" in Subsection 123(1) of the Excise Tax Act (the Act)

In determining whether an independent agent is acting in the ordinary course of its business with respect to particular activities, consideration should be given as to whether those activities are typical of the activities that would usually be carried out in the course of the particular trade, as the case may be, of the independent agent. ...
Current CRA website

Reducing Participation in the Underground Economy - Canada Revenue Agency 2014–2015 to 2017–2018

This information is taken into consideration by the Department in developing tax policy and legislation. ...
Current CRA website

GST/HST Incremental Federal Rebate for Municipalities Report - February 1, 2004 to December 31, 2004 - Ontario

BARRIE L4M $4,494.28 COLLINGWOOD PUBLIC UTILITIES COMMISSION COLLINGWOOD L9Y $42,661.56 COMMUNITY LIVING WEST NIPISSING INTEGRATION COMMUNAUTAIRE DE STURGEON FALLS P2B $1,191.72 COMMUNITYWORKS NON-PROFIT HOUSING CORPORATION OTTAWA K1K $7,963.11 COMPASS CHARITABLE FOUNDATION TORONTO M3H $911.49 COMPASS CHARITABLE FOUNDATION PHASE 1 NORTH YORK M3H $1,505.17 COMTES UNIS DE PRESCOTT & RUSSELL HAWKESBURY K6A $219,656.25 CONSIDERATION CO-OPERATIVE HOMES INC OSHAWA L1G $8,221.24 CORAL CHARITABLE FOUNDATION DOWNSVIEW M3H $1,385.54 CORKTOWN CO-OPERATIVE HOMES INC HAMILTON L8N $2,307.40 CORNERSTONE COMMUNITY ASSOCIATION DURHAM INC OSHAWA L1H $2,059.19 CORNWALL AND AREA HOUSING CORPORATION/LA SOCIETE DE LOGEMENT CORNWALL K6J $25,553.86 CORNWALL NON PROFIT HOUSING CORPORATION CORNWALL K6H $3,102.54 CORNWALL PUBLIC LIBRARY CORNWALL K6H $5,173.72 CORP OF CITY OF PETERBOROUGH PETERBOROUGH K9H $824,963.91 CORP OF THE COUNTY OF GREY OWEN SOUND N4K $560,328.76 CORP OF THE TOWN OF NIAGARA-ON-THE-LAKE VIRGIL L0S $326,650.31 CORP OF THE TOWN OF SHELBURNE SHELBURNE L0N $47,808.56 CORP OF THE TOWNSHIP OF ORO- MEDONTE ORO L0L $110,037.26 CORPORATION CITY OF PEMBROKE PEMBROKE K8A $275,390.17 CORPORATION DE LA MUNICIPALITE/DE LA NATION CASSELMAN K0A $74,678.31 CORPORATION DE LOGEMENT A BUT NON-LUCRATIF DE LA VILLE DE HAWKESBURY HAWKESBURY K6A $4,958.91 CORPORATION DU VILLAGE DE CASSELMAN CASSELMAN K0A $29,669.88 CORPORATION OF COUNTY OF HURON GODERICH N7A $232,794.61 CORPORATION OF COUNTY OF LANARK PERTH K7H $198,786.59 CORPORATION OF MATTICE & VAL COTE (QUALIFYING) MATTICE P0L $43,796.06 CORPORATION OF SMOOTH ROCK FALLS SMOOTH ROCK FALLS P0L $22,120.33 CORPORATION OF THE CITY OF GUELPH GUELPH N1H $1,164,298.68 CORPORATION OF THE CITY OF BARRIE BARRIE L4M $1,375,077.37 CORPORATION OF THE CITY OF BELLEVILLE BELLEVILLE K8N $373,500.04 CORPORATION OF THE CITY OF BRANTFORD BRANTFORD N3T $1,132,309.04 CORPORATION OF THE CITY OF BROCKVILLE BROCKVILLE K6V $241,560.92 CORPORATION OF THE CITY OF BURLINGTON BURLINGTON L7S $887,279.29 CORPORATION OF THE CITY OF CORNWALL CORNWALL K6H $442,821.97 CORPORATION OF THE CITY OF ORILLIA ORILLIA L3V $374,803.23 CORPORATION OF THE CITY OF PORT COLBORNE PORT COLBORNE L3K $152,965.72 CORPORATION OF THE CITY OF SAULT STE. ...
Current CRA website

GST/HST public service bodies' rebate

The rebate is not available if: The specified person has acquired or imported the books to be sold or given away The specified person has acquired or imported the books for the purpose of transferring ownership of the books as part of a single supply of another property or service (for GST/HST that becomes payable after July 27, 2018, without having been paid on or before that day) Specified persons that are prescribed charities and prescribed non-profit organizations whose primary purpose is the promotion of literacy can claim a rebate of the GST/HST payable on printed books and their updates, audio recordings of printed books, and printed versions of religious scriptures that are acquired other than for the purposes of sale for consideration. ...
Current CRA website

Employer-employee relationship questions and answers

It includes all consideration and benefits that have a monitory value. ...
Current CRA website

Canada Revenue Agency - Registered Charities’ Political Activities Consultations

These contributors made a point of stating that a charitable organizations’ stated purposes should be taken into consideration when determining levels of political activity. ...
Current CRA website

Residential Real Property

., mini-homes) that are now included under the definition of mobile home had been excluded prior to April 24, 1996, the change in the definition has different effective dates in the following circumstances: The new definition also applies to supplies of mobile homes made before April 24, 1996, if the consideration for the supply becomes due on or after that day or is paid on or after that day without having become due and the individual is applying for a new housing rebate for a mobile home bought from a builder (including a dealer or manufacturer). ...
Archived CRA website

ARCHIVED - Excise and GST/HST News - No. 80 (Spring 2011)

Exempt health care services The general rule under the Excise Tax Act (the Act) is that every recipient of a taxable supply, other than a zero-rated supply, made in Canada shall pay tax calculated at the rate of 5%, 12%, 13%, or 15% (depending on the place of supply) on the value of the consideration for the supply. ...

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