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Results 10631 - 10640 of 13676 for consideration

Residential Real Property—Rentals

Where the consideration for the rental is $20 per day or less, the rental is exempt regardless of the period of occupancy, provided the occupation is for use by an individual as a place of residence or lodging. ... The property taxes are considered part of the consideration for the rental of the property. ... Example- separate property Long-term tenants of an apartment building are provided a meal plan of 12 meals per week for a single consideration at dining facilities located on the ground floor of the building. ...

Self-Assessment of the HST on Supplies Brought Into a Participating Province

The provincial component of the HST is to be assessed on the percentage of the total consideration paid for the service or property that is attributable to consumption, use or supply by the recipient in participating provinces. ... Payment of the provincial component of the HST (ss 220.08(2)) The provincial component of the HST is payable each time an amount of consideration for the supply becomes due, or is paid without becoming due. ... Property that is brought into a participating province by a person where it is supplied to the person for no consideration, other than shipping and handling charges, as a replacement part under a warranty in respect of tangible personal property. 15. ...

How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia

This info sheet does not explain the consideration method or the floor space method that is used to determine the amount of a provincial transitional new housing rebate. ... The determination of the percentage of completion of the construction or substantial renovation of a residential complex does not take into consideration the cost of the land upon which the complex is situated because land is generally not regarded as being constructed or renovated. ... The expected total consideration payable to construct or substantially renovate the complex as of July 1, 2010, should include any adjustments to the consideration that are known or expected as of July 1, 2010. ...

15 February 2019 GST/HST Ruling 147979 - Recaptured Input Tax Credits (RITCs) on Specified Energy

Paragraph (a) of the definition of recipient in section 123 of the ETA describes a recipient as, where consideration for a supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration. […][In your correspondence,] you state that the Office Component Owners receive the electricity invoices which are in their name only and they also hold the contract with the utility company. ... It was held in Telus Communications (Edmonton) Inc., vs The Queen, 2008 TCC 5, paragraph 13, that the "recipient" was by definition the person liable to pay the consideration under the agreement for the supply. It also held that the recipient of a supply is not a person required to pay the supplier an amount equal to the consideration payable under the agreement on account of a liability of that person which arose as a consequence of a separate supply or agreement between that person and that recipient. ...

5 February 2016 GST/HST Interpretation 153241 - Independent medical evaluations

Policy Statement P-077R2 also explains that the way in which the consideration for a transaction is set out does not in itself determine whether there are one or more supplies. A single consideration does not automatically mean that there is one supply. Equally, separately identified consideration for certain elements do not necessarily mean that there are two or more supplies. ...

17 May 2012 GST/HST Ruling 117014 - Application of the GST/HST to various fees and reimbursed expenses

The letter also included the following documents for our consideration: * […] Corporate Structure (Flow Chart). * […] (LP Agreement). * […] (Management Agreement). * […] (Partnership Offering Memorandum). * […] (Investment Management Agreement). * […] (Fund Offering Memorandum). * […] (Service Agreement). ... The Service Agreement further notes that in consideration for the Managers services, the Advisor will pay […] per month to the Manager as an Investment Management Fee plus an annual Performance Bonus, and will at all times keep the Manager fully indemnified against all expenses arising out of the performance of its services under the Agreement. ... The Investment Management Agreement also notes that in consideration for the Advisor’s services, the Fund will pay a monthly Management Fee to the Advisor as well as a Performance Fee set out in the Fund Offering Memorandum as follows: a) A monthly Management Fee calculated on […] b) An annual Performance Fee for […] 22. ...

6 July 2011 GST/HST Ruling 101290 - [...] [GST/HST Treatment of Recreational Vehicle Sites]

We will assume that the consideration for such rentals exceeds $20 for each day of occupancy. 15. ... The maintenance fee charged by the Developer to the Sublessees is additional consideration for the taxable supply of an RV Site made under the RV Site Sublease and accordingly, is subject to the GST/HST. 9. ... The fee is viewed as additional consideration for the taxable supply of the RV Site made under the RV Site Sublease. ...

5 January 2011 GST/HST Ruling 125981 - Application of HST to Fees for International Fuel Tax Agreement (IFTA) Decals and The Reimbursement of Costs of Coloured Dye [in Ontario]

The reimbursement of the cost of dye by a registered dyer under subsection 4.18(4.3) is consideration for a taxable supply of the dye and therefore, is subject to the GST/HST. ... Reg 22/97, the $10 per set of decals is consideration for a single supply of a licence/permit provided by the Minister. ... The reimbursement is consideration for the supply of the dye by the Minister to the registered dyer and it is subject to GST/HST. ...

15 October 2004 GST/HST Interpretation 52698 - ITC Entitlement related to reimbursed amounts by a non-resident

Accordingly the case is similar to the scenario in 1.1 above (the difference being that in 1.1 XXXXX is selling the Resort points in its own name) and the Club is deemed to have received a supply of the resort points for no consideration. ... That portion is determined approximately by allocating the consideration payable by a recipient of resort points to the extent that the resort points represent a right to use real property situated in Canada, and such an allocation must be fair, reasonable and used consistently. ... Where the seized resort points are sold by XXXXX as agent of the Club, subsection 183(1) is applicable and the Club is deemed to have received, before the sale, a supply of resort points for consideration equal to the consideration received from the sale of the seized resort points. ...

5 September 2006 GST/HST Ruling 54497 - Independent Medical Examinations and Other Independent Assessments

All possible benefits accruing to members must be taken into consideration in determining the tax status of a membership. ... Paragraph 17(d) of Part VI of Schedule V Under paragraph 17(d) of Part VI of Schedule V, the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the "fair market value" of the property or services at the time the supply is made is an allowable benefit. Under subsection 123(1), "fair market value" is defined as meaning the fair market value of a property or a service supplied to a person without reference to any tax excluded by section 154 from the consideration for the supply. ...

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