Search - consideration

As a result of the above noted inconsistencies, it is our view, that when making assessments, due consideration should be given to those registrants who have attempted to comply with the legislation and have relied upon the responses provided by the Department. ...

On the other hand, if physical possession of the horse is subsequently transferred to a consumer or a registered consignee who does not furnish a drop-shipment certificate, or the requirements of subsection 179(3) are not met, subsection 179(1) provides that the trainer will be required to account for the GST on the fair market value (FMV) of the horse (plus the consideration for the supply of the training services, if it is not included in the FMV). ...

Other attendees will include non-member XXXXX 5) Fees to attend the 1995 multi-day conference are expected to be about $ XXXXX The registration fee is consideration for the right to attend the conference. ...

The registration fee is consideration for the right to attend the conference. ...

Is the supply of a magazine subscription, a products catalogue and a membership by XXXXX to individuals for a single consideration, a single or multiple supply? ...

In our opinion the first issue to be addressed is whether the supply of a package known as the XXXXX made by one supplier to one recipient for an all inclusive price for which a single consideration is paid, constitutes a single or multiple supply. ...

Statement of Facts: In your memo you provide the following facts for our consideration: •   a registered individual (the "registrant") acquires a passenger vehicle which is used 80% in the registrant's commercial activities; •   the remaining 20% use of the passenger vehicle represents the personal use portion by a person who is an employee of the registrant (the "employee"); •   the personal use portion is considered to be a taxable benefit to the employee pursuant to paragraph 6(1)(e) of the Income Tax Act. ...

Is the supply of a magazine subscription, a products catalogue and a membership by XXXXX to individuals for a single consideration, a single or multiple supply? ...

Under the provisions of subsection 165(1) of the Act, XXXXX was required to pay the tax equal to 7% of the consideration of the supply for all lease payments. 2. ...

Statement of Facts: In your facsimile you provide the following facts for our consideration: •   A partnership with a January 31 year-end is required under a proposed income tax amendment (i.e., new paragraph 249.1(1)(b) of the ITA) to adopt a December 31 year-end for the 1995 and subsequent taxation years; •   In calculating the employee and partner GST rebate pursuant to section 253 of the ETA (the "GST rebate") for the 1995 taxation year, the members of the partnership (the "partners") must first determine, in your opinion, the eligible expenses deducted for income tax purposes for the period February 1, 1994 to January 31, 1995; •   For the period February 1, 1995 to December 31, 1995, each partner will compute their share of the partnership income and will claim, pursuant to the proposed amendment to the ITA, a transitional reserve spreading their partnership income over XXXXX[.] ...