Search - consideration

In order for discounts to be considered insignificant in relation to the membership fee, the discounts in total must be less than 30% of the value of the consideration for the membership. ... Again, the cumulative value of all such discounts must be considered in relation to the value of the consideration for the membership. ...

ABM Install Penalty — Additional consideration for a supply — Taxable XXXXX shall charge the Client an ABM Install penalty if the Client does not provide XXXXX with the proper notice for cancellations, moves, relocations or disconnects as set out in XXXXX and XXXXX. ... " The potential payment from the client to XXXXX, if made, would be deemed to be consideration plus tax in respect of a taxable supply, under section 182. ...

. •   No Management Agreement or lease agreement between the Town and the XXXXX is in existence and there is nothing before Council for consideration in respect of these matters. •   The Management Agreement may (but not necessarily would) take the form of a lease agreement for a term that has not yet been agreed (but may initially be for three to five years) wherein the Town would lease the Centre to the XXXXX and the XXXXX would manage the Centre. ... Subsection 123(1) defines "improvements" to capital property to be property or services acquired or imported for use in improving capital property to the extent that the consideration for the property or services is included in determining the adjusted cost base of the capital property for purposes of the Income Tax Act (or would be so included if the person were a taxpayer under the Income Tax Act). ...

Toutefois, les finances sont une industrie spécialisée où sont exercées tant des activités de prêt que des activités de dépôt et ces activités doivent être prises en considération pour toute détermination basée sur le revenu. ... Calcul du revenu net d'intérêts (RNI) Le genre d'activités exercées par les institutions financières exige que tant les activités de prêt que les activités de dépôt soient prises en considération. ...

The supply of a service is taxable for GST/HST purposes at the rate of 7% (15% where the supply is made in a participating province: Nova Scotia, New Brunswick, or Newfoundland) on the value for the consideration of the supply unless the supply is zero-rated. ... Therefore, the consideration for a supply of hardware or software sold on a tangible medium is subject to GST at the rate of 7% if made in a non participating province or at a rate of 15% if the TPP is provided in a participating province. ...

In this case, the registration fee would be viewed as consideration for a taxable supply, since there is no exemption for it. ... The amendment adding the election by a supplier is proposed to apply only to supplies for which all of the consideration becomes due after Announcement Date (October 4, 2000) or is paid after that day without having become due. ...

Where consideration for a supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration is the recipient of the supply as defined in subsection 123(1) of the ETA. ...

Afin de déterminer le but de la consommation d'un produit particulier, l'ADRC prendra en considération les critères suivants: l'étiquetage, l'emballage et la commercialisation. ... Par conséquent, ayant pris en considération ces facteurs, nous sommes d'avis que ces produits ne sont pas détaxés aux termes de l'article 1 de la partie III de l'annexe VI de la LTA. ...

Under subparagraph 141.01(2)(b)(i) of the ETA, a person is deemed to have acquired property or a service for consumption or use otherwise than in the course of the person's commercial activities, to the extent that the person acquired the property or service for the purpose of making supplies in the course of the person's endeavour that are not taxable supplies made for consideration. ... Under paragraph 141.01(2)(a) of the ETA, a person is deemed to have acquired property or a service for consumption or use in the course of the person's commercial activities to the extent that the person acquired the property or service for the purpose of making taxable supplies for consideration in the course of the person's endeavour. ...

Paragraph 6(b) of Part I of Schedule V exempts the supply of a residential unit by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupancy. Therefore, if the consideration for the supply exceeds $20 for each day of occupancy, this exemption would not apply and the seasonal leases would be taxable supplies. ...