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The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.1805 = $362,854.72 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) ÷ 1.1625 = $368,473.12 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) ÷ 1.158 = $369,905.01 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) ÷ 1.1805 = $362,854.72 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) ÷ 1.1625 = $368,473.12 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) ÷ 1.158 = $369,905.01 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ...

This includes payments made as consideration for the cancellation of a lease or sublease. ... Ltd. v MNR, 66 DTC 140 (TAB) 27.7.3 Audit considerations Auditors must carefully examine all aspects of the various transactions that gave rise to any foreign exchange gains or losses. ... In this case, the primary consideration granted by the taxpayer was its acceptance of its obligations under the various leases to pay rent, and these obligations were on revenue account. ...

This includes payments made as consideration for the cancellation of a lease or sublease. ... When a tenant is not in the business of renting property, an amount the tenant receives from a landlord as consideration for the cancellation of a lease represents proceeds of disposition of part or all of the leasehold interest. ... In this case, the primary consideration granted by the taxpayer was its acceptance of its obligations under the various leases to pay rent, and these obligations were on revenue account. ...

Subsection 146.3(1) defines a RIF as an arrangement between a carrier (see 4 below) and an annuitant under which the carrier agrees to make payments to the annuitant and, if the annuitant chooses ("elects"), to the annuitant's spouse or common-law partner after the annuitant's death, in consideration for the transfer of property to the carrier. ... Taxation of the annuitant – Purchase or sale of property for inadequate consideration 59. If a RRIF trust acquires property for a consideration greater than the fair market value of the property at the time of acquisition, or disposes of property for a consideration less than the fair market value at that time or for no consideration, the annuitant of the RRIF at that time must include twice the difference between the fair market value and the consideration, if any, in calculating his or her income for the tax year. ...

Q1 Consideration Enter the consideration received in Q1. Q1 Currency code Enter the currency code the consideration was paid in Q1. ... Q2 Consideration Enter the consideration received in Q2. Q2 Currency code Enter the currency code the consideration was paid in Q2. ... Q3 Consideration Enter the consideration received in Q3. Q3 Currency code Enter the currency code the consideration was paid in Q3. ...

Special considerations: Credit unions Deemed members para 150(6)(a) 24. ... Election for nil consideration Election for nil consideration ss 156(1) and (2) 53. ... An election for nil consideration between specified members of a qualifying group treats certain supplies between these members as if they had been made for no consideration. ...

Special considerations: Credit unions Deemed members para 150(6)(a) 24. ... Election for nil consideration Election for nil consideration ss 156(1) and (2) 53. ... An election for nil consideration between specified members of a qualifying group treats certain supplies between these members as if they had been made for no consideration. ...

Considerations Filing methods and platforms The following table includes statistics for the 2023-2024 fiscal year. ... The Ethics pillar embeds ethical considerations in every step of the design, deployment, and ongoing auditing of AI and automated decision-making solutions. ... Considerations For the CRA's tax and benefit administration to be most effective, it is imperative to have high-quality information and data. ...

Qualifying consideration Qualifying consideration is defined in section 217 and is in respect of an outlay made, or expense incurred, outside Canada. ... Therefore the amount is included in Part A of qualifying consideration. ... As such, the amount is included in Part A of qualifying consideration. ...