Search - consideration

However, when an employee or an employee's relative has reimbursed an amount for a taxable benefit other than for a standby charge or the operating expense of an automobile, this reimbursed amount is consideration for a taxable supply. ...

Your feedback will be forwarded to the appropriate office or program area for consideration. ...

A wide range of specific changes are outlined in the report for the CRA's consideration as it looks to enhance its new service. ...

B.C. government entities will pay the GST on consideration that becomes due on or after April 1, 2013 (unless it was paid before that date) with respect to taxable supplies of property or services made in B.C. ...

The insurance company will be required to charge and collect GST/HST on the consideration received in respect of the administrative services pursuant to the ASO contract. ...

The subsequent supply is deemed to be for nil consideration under subsection 183(1) and to have been made in the course of a commercial activity under subsection 183(2), and is therefore taxable. ...

., purchase order, invoice) between a seller and purchaser establish what the seller is agreeing to provide and what the purchaser is expecting to receive for the consideration paid. ...

In 1996, section 21 of Part VI of Schedule V to the Act was amended, applicable to supplies for which consideration became due after April 23, 1996, or was paid after that day. ...

For example, elections for nil consideration between closely related persons (under section 156 of the Excise Tax Act) should be completed using Form RC4616 applications where a person is in receivership or has become bankrupt post-assessment requests for penalty and interest relief (these requests will be considered to be retroactive tax planning) Required Information and documentation: Include all CRA returns, forms, and schedules needed to correct the non-compliance with your application. ...

However, if your dependants are already registered for the goods and services tax/harmonized sales tax (GST/HST) credit, the CRA will automatically take them into consideration when calculating your WITB amount. 7. ...