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Scraped CRA Website

Nova Scotia HST Rate Increase: Sales and Rentals of Non-residential Real Property

When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g., payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the accommodation in full on May 15, 2010. ...
Current CRA website

Nova Scotia HST Rate Increase: Sales and Rentals of Non-residential Real Property

When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g., payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the accommodation in full on May 15, 2010. ...
Old website (cra-arc.gc.ca)

Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia

When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g. payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the accommodation in full on May 15, 2010. ...
Current CRA website

Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia

When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g. payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the accommodation in full on May 15, 2010. ...
Current CRA website

Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia

When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g. payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the accommodation in full on May 15, 2010. ...
Current CRA website

Income Tax Audit Manual

Additional audit considerations: Section 1 – Employees per business The form allows the reporting of up to four separate business lines for the foreign affiliate. ... Request financial statements for any share investments in order to rule out FAPI considerations. ... As mentioned, it appears evident that if international trade is to be increased, tax considerations should be minimized. ...
Old website (cra-arc.gc.ca)

Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate

The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.128 = $379,742.91 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.123 = $381,433.66 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.115 = $384,170.40 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ...
Old website (cra-arc.gc.ca)

Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate

The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.128 = $379,742.91 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.123 = $381,433.66 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.115 = $384,170.40 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ...
Current CRA website

Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate

The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.128 = $379,742.91 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.123 = $381,433.66 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.115 = $384,170.40 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ...
Current CRA website

Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate

The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.128 = $379,742.91 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.123 = $381,433.66 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.115 = $384,170.40 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ...

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