Search - consideration
Results 101 - 110 of 13669 for consideration
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. ...
Old website (cra-arc.gc.ca)
Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate
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. ...
Current CRA website
Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate
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. ...
Current CRA website
Income Tax Audit Manual
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. ...
Current CRA website
Income Tax Audit Manual
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. ...
Folio
S4-F5-C1 - Share for Share Exchange
This will not preclude another vendor who has exchanged shares as part of the same arrangement from benefitting from subsection 85.1(1) if that vendor qualifies; subject to ¶1.7, the consideration received by the vendor for the exchanged shares includes shares of more than one class of the capital stock of the purchaser (paragraph 85.1(2)(d)); or subject to ¶1.7, the consideration received by the vendor for the exchanged shares includes consideration other than shares of the purchaser (non-share consideration) (paragraph 85.1(2)(d)). ... The vendor must be able to clearly identify which exchanged shares were exchanged in consideration for the newly issued shares of that class of the purchaser and which were exchanged in consideration for shares of another class of the purchaser or for non-share consideration. ... The purchaser’s offer must clearly indicate which fraction of each exchanged share is exchanged in consideration for the newly issued shares of the purchaser and which fraction of each exchanged share is exchanged for non-share consideration. ...