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Results 11971 - 11980 of 13696 for consideration
Current CRA website
Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity
While nothing is currently prescribed for purposes of subsection 232.01(6), the following must be included by an employer that issues a TAN under subsection 232.01(3): Information about the actual supply made by the employer to the pension entity: the invoice number the date that the supply was made a description of the supply the consideration for the supply the GST/HST amount charged for the supply the name of the pension entity the GST/HST registration number of the pension entity, if applicable. ...
Current CRA website
Requirement for Returns by Non-Resident Performers Staging Events in Canada
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. ...
Current CRA website
The Meaning of 'Hotel', 'Motel', 'Inn', 'Boarding House', 'Lodging House' and 'Other Similar Premises', as used in the definition of 'Residential Complex' and 'Residential Unit'
The determination of whether an establishment is a hotel, motel, inn, boarding house, lodging house or other similar premise, should be based on considerations involving all the following guidelines, but not all the guidelines necessarily apply to a given establishment since they may depend on the type of establishment and location of the establishment in question. ...
Current CRA website
How to apply
Failure to provide information will affect your consideration for benefits. ...
Current CRA website
How to apply
Failure to provide information will affect your consideration for benefits. ...
Current CRA website
How to apply
Failure to provide information will affect consideration for the subsidy. ...
Current CRA website
How to apply
Failure to provide information will affect consideration for the subsidy. ...
GST/HST Ruling
14 May 2019 GST/HST Ruling 174476 - Tax status of […][non-carbonated fruit flavoured beverages]
EXPLANATION/INTERPRETATION GIVEN Generally, in accordance with section 165, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% on the value of the consideration for the supply (or at the rate of 13% in Ontario; 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island) unless the supply is zero-rated. ...
GST/HST Ruling
14 May 2019 GST/HST Ruling 188253 - Application of GST/HST to […][a Powdered Mix]
EXPLANATION Generally, in accordance with section 165, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5% on the value of the consideration for the supply (or at the rate of 13% in Ontario; 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island) unless the supply is zero-rated. ...
GST/HST Ruling
29 October 2015 GST/HST Ruling 164704 - Application of GST/HST to Services of Instruction
A person (who is not a charity or public service body) is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies (other than supplies of financial services, sales of capital property, and goodwill attributable to the sale of a business) made by the person, or an associate of the person, at the beginning of the particular calendar quarter, that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000. ...