Search - consideration

In addition, each separate supply of those services would be deemed to be made on the first day of the reporting period of the general partner for consideration that becomes due on the last day of the reporting period equal to the FMV of the services rendered under the agreement during the reporting period. ... The monthly payments on which GST/HST was charged are deemed to be consideration for a taxable supply of the prior services. ... The portion of the September 1, 2017 payment attributable to the prior services on which GST/HST was charged is deemed to be consideration for a taxable supply of those services. ...

The consideration has two components: 1) monetary consideration as rent, and 2) consideration from the undertaking of construction or improvements or both that will increase the value of the property. ... The timing of liability rules for supplies by way of lease, licence or similar arrangement apply in respect of the applicable consideration. ... One of the builder's clients supplies the builder with a used generator as part of the consideration for a cottage. ...

Customs determines that this royalty should be taken into consideration when arriving at the value for duty, and the full value of $250,000 is reflected in the transaction value. ... It is possible that price reductions after importation would be taken into consideration for income tax purposes but not for customs purposes. ... If section 48 of the Customs Act (transaction value of the goods) cannot be applied, consideration must then be given to the method of valuation set out in section 49. ...

Customs determines that this royalty should be taken into consideration when arriving at the value for duty, and the full value of $250,000 is reflected in the transaction value. ... It is possible that price reductions after importation would be taken into consideration for income tax purposes but not for customs purposes. ... If section 48 of the Customs Act (transaction value of the goods) cannot be applied, consideration must then be given to the method of valuation set out in section 49. ...

Customs determines that this royalty should be taken into consideration when arriving at the value for duty, and the full value of $250,000 is reflected in the transaction value. ... It is possible that price reductions after importation would be taken into consideration for income tax purposes but not for customs purposes. ... If section 48 of the Customs Act (transaction value of the goods) cannot be applied, consideration must then be given to the method of valuation set out in section 49. ...

The amount of the benefit, if any, is: the fair market value of the consideration received by the non- arm's length transferee for the rights Minus: any amount paid by the employee for those rights. ... " The word "issue" means to deliver unissued shares of a corporation, including to deliver unissued shares for no monetary consideration. ... Forward participating shares are generally those shares of a separate class of a corporation that are purchased by the individual for fair market value consideration. ...

Therefore, consideration must be given to statutory provisions regarding agency before applying the legal principles examined below. ... Since the supply made by PMC is a taxable supply (other than zero-rated), these consideration, including that part taken from the gross rental revenues, is subject to tax. ... The separate permit charge billed by Moving to Pat Dawson constitutes a part of the consideration for the moving service supplied to Pat Dawson. ...

On the other hand, if the consideration is less than the lesser of the applicable limits in (a) to (c) below, then the lesser of those limits is deemed to be the parent's proceeds of disposition and the child's cost of acquisition. ... " For purposes of those provisions, the term "proceeds of disposition otherwise determined" generally means the amount of consideration paid or payable by a child on a transfer of farm property. In the case of a gift, there is no consideration paid or payable and, because of paragraph 73(3)(c), section 69 does not apply to otherwise determine the proceeds of disposition on such a transfer. ...

If the consideration is in excess of the greater of the applicable limits described in (a) to (c) below, then the greater of those limits is deemed to be the transferor's proceeds of disposition and the transferee's cost of acquisition. ... It is the Department's view that, for purposes of those provisions, the term "proceeds of disposition otherwise determined" means the amount of consideration paid or payable by a child on a transfer of farm property. In the case of a gift, there is no consideration paid or payable and, because of paragraph 73(3)(c), section 69 does not apply to otherwise determine the proceeds of disposition on such a transfer. ...

With respect to the five preceding questions, consideration must be given to the technology base or level and the business environment of the individual company. ... A technological uncertainty may thus arise that is imposed by economic considerations. ... It is important to realize that consideration is given to the exclusions only after it has been determined that there is SR&ED. ...