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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. ...

Generally, a GST/HST registrant is eligible to claim an input tax credit (ITC) for the GST/HST paid or payable on a property or service only to the extent that the registrant acquires the property or service in order to make a taxable supply for consideration. ... As a result, if but for section 135 the sponsorship funds received would be consideration for a taxable supply, the public sector body will generally be eligible to claim an ITC on a property or service to the extent that the property or service is acquired by the body for use in making that supply. ... The $1 million is consideration for a supply of naming rights by the municipality, which is a supply of intangible personal property that does not fall under section 135. ...

GST/HST and the new luxury tax Section 154 of the ETA provides, in part, that taxes, duties, and fees imposed by a federal, provincial, or territorial government and payable or collectible by a supplier of the property or services are generally included in the value of the consideration for a supply, with certain exceptions. ... Therefore, effective September 1, 2022, the GST/HST applies to the value of the consideration paid for subject items, inclusive of the luxury tax. ... Under section 154, the GST is calculated on the consideration payable for the passenger automobile, inclusive of the luxury tax, as follows: Cost of the passenger automobile: Luxury tax as calculated above: Total consideration for the passenger automobile: GST ($142,000 × 5%) $135,000 $7,000 $142,000 $7,100 For more information regarding the application of GST/HST to federal, provincial and territorial taxes, duties and fees, refer to GST/HST Memorandum 3-5, Application of GST/HST to Other Taxes, Duties, and Fees. ...

Little consideration is given to the management of risks in the organization, leaving it vulnerable and reactive. ... Also considered and factored into the risk consideration are the current environmental factors as noted in the CRA Corporate Business Plan. ... For example, SD considerations are included in the draft CRA corporate policy suite. ...

., wind storm, prolonged drought, severe hail, frost or flood) and fire, insects or disease and economic conditions which may affect the trees will be taken into consideration. ... Where a woodlot is a non-commercial woodlot, and money or other valuable consideration is received for the sale of timber or the right to cut timber, the sale proceeds are subject to tax on capital account, generally as a disposition of "personal-use property. ... New ¶ 12 has been added to clarify our interpretations and to take into consideration the impact of the decision of the Federal Court of Appeal in the case of Her Majesty the Queen v. ...

Promote continuous improvement We sought to integrate SD considerations in the employee recognition program. ... The Assessment and Collections Branch included SD considerations in its cost/benefit analysis for several new projects. ... Both its Business Development Strategy and the Future Service Management Framework documents will include SD considerations. ...

Generally, tax becomes payable in respect of a taxable supply by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. Generally, the consideration, or a part thereof, for a taxable supply shall be deemed to become due on the earliest of the earlier of the day the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice, the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part, and the day the recipient is required to pay that consideration or part to the supplier pursuant to an agreement in writing. ...

Promote continuous improvement We sought to integrate SD considerations in the employee recognition program. ... The Assessment and Collections Branch included SD considerations in its cost/benefit analysis for several new projects. ... Both its Business Development Strategy and the Future Service Management Framework documents will include SD considerations. ...