Search - consideration

If the supply of the option to purchase real property is a taxable supply, the consideration payable for the acquisition of the option is subject to the GST/HST. ... Where the supply includes the provision of real property situated in two or more provinces, separate taxable supplies of real property are deemed to be made for each part of the real property that is located in a particular province, for separate consideration equal to the proportion of the total consideration reasonably attributable to each part of the real property. ... Since the properties are situated in two provinces, the Excise Tax Act deems the supply of the real property to be two separate supplies made for separate consideration. ...

If the supply of the option to purchase real property is a taxable supply, the consideration payable for the acquisition of the option is subject to the GST/HST. ... Where the supply includes the provision of real property situated in two or more provinces, separate taxable supplies of real property are deemed to be made for each part of the real property that is located in a particular province, for separate consideration equal to the proportion of the total consideration reasonably attributable to each part of the real property. ... Since the properties are situated in two provinces, the Excise Tax Act deems the supply of the real property to be two separate supplies made for separate consideration. ...

"Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is (a) imported by or on the order of a foreign government or an agency or representative of a foreign government; or (b) imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges. ... "Goods that are imported by a particular person where the goods are supplied to the particular person by a non-resident person for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of tangible personal property. ... Therefore, if a three-year subscription was purchased and paid for prior to 1991, even if the subscription is for a period after 1990, no GST applies to the consideration. 67. ...

If the supply of the option to purchase real property is a taxable supply, the consideration payable for the acquisition of the option is subject to the GST/HST. ... Where the supply includes the provision of real property situated in two or more provinces, separate taxable supplies of real property are deemed to be made for each part of the real property that is located in a particular province, for separate consideration equal to the proportion of the total consideration reasonably attributable to each part of the real property. ... Since the properties are situated in two provinces, the Excise Tax Act deems the supply of the real property to be two separate supplies made for separate consideration. ...

It is within this context that the S ustainable Development Strategy 2004-2007 will unfold, and as such, takes into consideration internal and external realities. ... To assess how well sustainable development considerations are being integrated into programs, we will develop an audit program and measure progress over time. ... In terms of facilitating the measurement of sustainable development in programs, policies, and plans, our main indicator will be the presence of sustainable development considerations in key CRA planning tools, and the ultimate measure will be the tabling of triple bottom line (economic, social, and environmental) annual reports. ...

"Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is (a) imported by or on the order of a foreign government or an agency or representative of a foreign government; or (b) imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges. ... "Goods that are imported by a particular person where the goods are supplied to the particular person by a non-resident person for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of tangible personal property. ... Therefore, if a three-year subscription was purchased and paid for prior to 1991, even if the subscription is for a period after 1990, no GST applies to the consideration. 67. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... In most cases, a gift is a voluntary transfer of property without valuable consideration. ... At that time, the amount of the gift that you may claim is generally equal to: where the option is exercised by the qualified donee, the FMV of the underlying property minus any consideration that you receive from the qualified donee for the property and the option; or where the option is sold by the qualified donee, the lesser of:- the FMV of the underlying property; and- the FMV of any consideration, other than a non-qualifying security of any person, received by the qualified donee for the option, minus any consideration that you receive from the qualified donee for the option. ...

A key part of the process of determining charitable status involves a consideration of the question of who will be benefiting. ... Moreover, this notion of sufficiency seems to imply large enough numbers of beneficiaries whereas, in fact, the number of those benefiting is not a major consideration. ... Courts in Canada have taken a more cautious approach to such evidence, believing that a consideration of evidence of public opinion would be injudicious, courts being ill-equipped to "assess public consensus, which is a fragile and volatile concept. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... In most cases, a gift is a voluntary transfer of property without valuable consideration. ... At that time, the amount of the gift that you may claim is generally equal to: where the option is exercised by the qualified donee, the FMV of the underlying property minus any consideration that you receive from the qualified donee for the property and the option; or where the option is sold by the qualified donee, the lesser of:- the FMV of the underlying property; and- the FMV of any consideration, other than a non-qualifying security of any person, received by the qualified donee for the option, minus any consideration that you receive from the qualified donee for the option. ...