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The Department considers that such a method of payment is prima facie evidence that the consideration is in respect of the sale of mineral or petroleum rights. 5. ...

., 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. ...

The regular return for the reporting period will calculate the net tax for the full reporting period including the reporting of GST/HST collected/collectible taking into consideration ITCs claimed for any events for which a taxable supply of admission was made in Canada during that period. ...

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. ...

If the total value of consideration from your taxable supplies, including your sales of electricity, exceeds the small supplier threshold, you are required to register for the GST/HST. ...

If it is impossible to get the proper documentation, taxpayers should submit full details and a written explanation for consideration. 16. ...

The fact that no revenue was generated during this period was held not to be a significant consideration in determining whether the business had commenced and was being carried on. ...

. ¶1.6(g) and (h) have been added to reflect previously published CRA guidance on this form of non-qualifying consideration. ¶1.7 (formerly included in ¶6, ¶7 and ¶8 of IT-450R) has been revised to provide clarity. ...

As of the effective date of the cancellation, the exporter is not considered to be a certified independent remanufacturer and is not entitled to the considerations (i.e., use of first mill to determine export price) provided under the Act. ...

If the total value of consideration from your taxable supplies, including your sales of electricity, exceeds the small supplier threshold, you are required to register for the GST/HST. ...