Search - consideration

The determination as to whether a printed book exists in a particular situation is a question of fact requiring consideration of all relevant facts. ...

The determination as to whether a printed book exists in a particular situation is a question of fact requiring consideration of all relevant facts. ...

The reimbursements of the salaries and wages would form part of the consideration for the supply. ...

Excise and GST/HST News- No. 106 June 2019-- summary under Paragraph (r.4) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Financial Service- Paragraph (r.4) car dealer's selling and processing credit insurance is exempted The car dealer in Applewood entered into a “Dealer Agreement” with a distributor of credit insurance products under which it was agreed that it would “up sell” the insurance products and assist the car customers in explaining the coverage and in applying for the insurance in consideration for a commission of over 50% of the insurance premium. ...

. … [T]he FMV of a supply of a management or administrative service may not necessarily always correspond to the consideration paid for such a service. … General partners can use whichever method they would like to determine FMV. ...

Examples of the supplies referred to in section 7.1 of Part III of Schedule V include supplies of various student club memberships where the consideration for these supplies must be paid by students because they receive a supply that is exempt under section 7 of Part III of Schedule V. 26. ...

The time at which the consideration for a supply of property or a service becomes due under section 152 … does not impact the time at which the supply is considered to be made, nor does that time impact the purpose for which the recipient of the supply acquired the property or service. … ...

. … The registrant could request a re-assessment or consideration in the course of the audit of the NRRPR to take into account the change in GST/HST payable on the FMV provided the time limitation for assessing the rebate has not expired. ...

The time at which the consideration for a supply of property or a service becomes due under section 152 … does not impact the time at which the supply is considered to be made, nor does that time impact the purpose for which the recipient of the supply acquired the property or service. … ...

ARQ Internal Interpretation 95-0110866-- summary under Paragraph (a) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Real Property- Paragraph (a) option on real estate is intangible personal property rather than an immovable in Quebec A registrant (the “Vendor”) grants an assignable option with a term of 20 years on vacant land held by it to another registrant (the “Purchaser”) for consideration. ...