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Results 3051 - 3060 of 3100 for consideration
Administrative Policy summary
23 May 2013 IFA Round Table Q. 3 -- summary under Subsection 93(2.01)
Canco acquires preferred shares of FA for nominal consideration, and receives thereon a distribution of FA's exempt earnings- in order that on the subsequent sale of the FA common shares, Canco can realize a loss which will offset a FX gain on repayment of Canco's debt. ...
Administrative Policy summary
GST/HST Memorandum 3.3 "Place of Supply" April 2000 -- summary under Paragraph 142(1)(b)
Where property is supplied by way of lease, licence or similar arrangement, and consideration is paid on a periodic basis (lease interval), a separate supply is deemed to occur in respect of each lease interval. ...
Administrative Policy summary
6 June 2014 Interpretation 150533 -- summary under Subsection 162(2)
. … Since B Co already owns the logs, the amounts paid by B Co are not consideration for a supply of logs by A Co but would appear to be [taxable] compensation paid to A Co for cutting the timber. ...
Administrative Policy summary
IT-506 "Foreign Income Taxes as a Deduction From Income" 5 January 1987 -- summary under Subsection 20(11)
Where it is necessary to make such a determination all the relevant facts must be taken into consideration. ...
Administrative Policy summary
8 July 2013 Interpretation Case No. 145134 -- summary under Subsection 232(3)
On a subsequent refund of a portion of the consideration, Corp A also refunds an amount on account of GST but does not issue (or receive) a credit note (or debit note). ...
Administrative Policy summary
P-169R Meaning of in Respect of Real Property Situated in Canada and in Respect of Tangible Personal Property that is Situated in Canada at Time the Service is Performed, for Purposes of Schedule VI, Part V, Sections 7 and 23 to the Excise Tax Act -- summary under Section 23
It is important that the supplier's understanding of the purpose or objective of the service, as reflected in the contractual agreement with the non-resident customer, be taken into consideration. ...
Administrative Policy summary
24 June 2011 Headquarters Letter Case No. 126708 -- summary under Subsection 169(1)
., capital real property) in commercial activities only to the extent that the property is used for the purpose of making taxable supplies for consideration.... ...
Administrative Policy summary
Brent F. Murray, "Pension Plans: A Step-by-Step Guide for complying with GST/HST Obligations", Canadian GST/HST Monitor, July 2014, Vol. 310, p.1 -- summary under Subsection 232.02(4)
Avoidance of TAN procedure (p. 3) Given the complexities that are associated with TANs, newly enacted section 157 of the ETA allows the employer and the pension plan to make an election (Form RC4615) to deem every taxable supply that is made by the employer to the pension plan to be made for no consideration. ...
Administrative Policy summary
NOTICE 266 Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax "Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province" 9 September 2011 -- summary under Section 13
The amount of tax payable by the non-profit or ganization is equal to $80 (2% (10% Nova Scotia provincial rate – 8% Ontario provincial rate) × $10,000 (the value of the consideration for the supply) × 40% (the extent to which the non-profit organization acquired the property for use in Nova Scotia)). ...
Administrative Policy summary
Memorandum D11-6-3 Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act 16 September 16 2008 -- summary under Paragraph 61(1)(c)
This means that in this instance importers need not protect time limits formally or informally in order for their subsequent goods to be eligible for consideration under paragraph 61(1)(c) of the Act. 8. ...