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Results 71 - 80 of 3228 for consideration
Current CRA website
Obtaining Information During Compliance Activities
Considerations CRA officials that encounter attempts of interference or hindrance must consult with their respective program within HQ on whether a referral to the PPSC may be warranted. ... Considerations CRA officials must notify their respective program within HQ when they intend to seek a compliance order. ... Conclusion Annex A provides guidelines and additional considerations with respect to the information gathering powers. ...
Old website (cra-arc.gc.ca)
Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
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 multi-pack on March 1, 2013. ...
Scraped CRA Website
Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
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 multi-pack on March 1, 2013. ...
Current CRA website
Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
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 multi-pack on March 1, 2013. ...
Current CRA website
2024 Fifth Annual Report of the Disability Advisory Committee
This recommendation has been shared with the Department of Finance (DoF) for consideration. ... This recommendation has been shared with the Department of Finance (DoF) for their consideration. ... It was indicated this was a jurisdictional issue and will be shared for consideration. ...
Current CRA website
2023 Fourth Annual Report of the Disability Advisory Committee
Recommendations are categorized based on the following: core and cross-cutting themes, including the definition of disability, data, populations of special consideration, regional considerations, co-design and accessibility issues related to accessing the DTC, including awareness, eligibility, application, appeals and gateway to other benefits 2.1. ... Regional Considerations Current Issue The uptake of the DTC in Quebec and the territories is much lower relative to the rest of Canada. ... This number may be slightly higher when transfers are taken into consideration. ...
Old website (cra-arc.gc.ca)
Harmonized Sales Tax for Prince Edward Island Questions and Answers on General Transitional Rules for Personal Property and Services
These transitional rules would generally operate on the basis of the earlier of when consideration for a supply becomes due and when consideration is paid without having become due. ... When is consideration paid without having become due? Consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due in accordance with the rules for when consideration for a supply becomes due, as explained in questions 5 and 6. 8. ... The first carrier charges the consideration for the freight movement to the shipper and the consideration becomes due and is paid after April 1, 2013. ...
Current CRA website
Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services
These transitional rules would generally operate on the basis of the earlier of when consideration for a supply becomes due and when consideration is paid without having become due. ... When is consideration paid without having become due? Consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due in accordance with the rules for when consideration for a supply becomes due, as explained in questions 5 and 6. 8. ... The first carrier charges the consideration for the freight movement to the shipper and the consideration becomes due and is paid after April 1, 2013. ...
Old website (cra-arc.gc.ca)
Returnable Containers
Paragraph 226(2)(a) deems the consideration for the supply to be this total consideration less the returnable container charge. ... The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consideration for this service is deemed to be equal to the amount by which the consideration exceeds the refunds, or $2.00. ...
Scraped CRA Website
Returnable Containers
Paragraph 226(2)(a) deems the consideration for the supply to be this total consideration less the returnable container charge. ... The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consideration for this service is deemed to be equal to the amount by which the consideration exceeds the refunds, or $2.00. ...