Search - consideration

Supplies made on lands where an FNGST applies Where taxable supplies of property and services are made on the lands of a First Nation that has imposed an FNGST, the FNGST is calculated by multiplying the consideration for the supply by 5%. ... The dealer charges the FNGST on the consideration for the rental of the video camera because it was made available to the person on the lands where the FNGST applies. ... Non‑registrants are required to use Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges to report FNGST, and the provincial part of the HST where applicable. ...

This information circular provides general guidelines on some of the relevant considerations in the exercise of this discretion. ... Given the complexity of transfer pricing issues, applications relating to transfer pricing matters will be referred to the Transfer Pricing Review Committee for their consideration under subsection 220(3.1). ... If it is discovered during the course of the review that the taxpayer had previously made an application, the CRA may refuse to give the second application further consideration under the VDP. 27. ...

Footnote 5 For example, the applicant organization must be able to show that particular sport activities are chosen with the charitable purposes and public benefit as primary considerations. ... A determination of whether an organization's purpose is charitable will be made by taking into account the following considerations: the proportion of the organization's expenditures related to activities open to all levels of skill relative to the expenditures related to elite competitive sport activities the number of people participating in activities open to all levels of skill relative to the number of people participating in elite competitive sport activities the amount of financial support for elite competitive athletes and the relative amount of resources allocated to them in excess of the basic or average amount of resources allocated to other participants whether the organization presents itself as primarily providing activities open to everyone served by the charity's programs, regardless of their level of ability, and conducts outreach to recruit participants regardless of level of skill 5. ... To do so, it will have to show that the limitation to the particular sport: is reasonable, as opposed to arbitrary, considering the nature of the recognized charitable purpose it intends to further Footnote 25 will not deter or exclude a substantial proportion of those that could be served by the charity is the most practical use of the charity's resources, at least as a starting point, for reasons such as expertise, effectiveness, and financial consideration Organizations that meet the criteria for registration outlined in this policy can apply for charitable status by going to Apply to become a registered charity. ...

This memorandum provides general guidelines on some of the relevant considerations in the exercise of this discretion. ... If it is discovered during the course of the review that the registrant had previously made an application, the CRA may refuse to give the second application further consideration under the VDP. 65. ... If a registrant’s VDP application is accepted under Category 3 (the Limited Program), in consideration of the relief being provided, the registrant will be required to waive their rights to object and appeal in relation to the specific matter disclosed in the VDP application and any specifically related assessment of taxes. ...

Consideration A consideration includes any amount that is payable for a supply by operation of law. ... Procurative extent Procurative extent of property or a service means the extent to which the property or service is acquired, imported, or brought into a participating province: for the purpose of making taxable supplies for consideration; or for purposes other than making taxable supplies for consideration. ... Recipient Recipient of a supply of property or a service means: where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration; where bullet (a) does not apply and consideration is payable for the supply, the person who is liable to pay that consideration; and where no consideration is payable for the supply: in the case of a supply of property by way of sale, the person to whom the property is delivered or made available; in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available; and in the case of a supply of a service, the person to whom the service is rendered. ...

In such cases, consideration may be given to waiving penalties and/or interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 14. Consideration would not generally be given to cancelling penalties based on an inability to pay or financial hardship unless an extraordinary circumstance has prevented compliance. ... For example, when a business is experiencing extreme financial difficulty, and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of the employees and the welfare of the community, consideration may be given to providing relief of the penalties. ...

If the taxfiler so requests, any written submission the taxfiler wishes to make will also be sent to the Department of Justice for their consideration. ... Referrals to the Department of Justice are based on considerations relating to the facts and evidence of the commission of offences and account is not taken of the prominence, influence, or position in the community of the person or persons concerned. 31. ... In cases where, in the opinion of the Department, circumstances warrant consideration of more severe action, it will be brought to the attention of the Department of Justice to consider proceeding by indictment or to seek an appropriate jail sentence, in addition to any fine. 35. ...

Any rent, royalty or similar payment, whether it be for "know-how", for the use of confidential technical information, or for any other consideration, is subject to tax under paragraph 212(1)(d) unless it falls within the exceptions described in subparagraphs (vi) through (x). ... Under this provision any payment for information concerning industrial, commercial or scientific experience will be subject to tax where the total amount payment as consideration for such information is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services, or (c) profits. 15. ... Under this provision any payment for services of an industrial, commercial or scientific character performed by a non-resident person will be subject to tax where the total amount payable as consideration for such services is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services; or (c) profits 21. ...