Search - consideration

If the participant subsequently reimburses the operator for all or part of the amount of the purchase, the reimbursement is regarded as part of the consideration for the supply of services made by the operator to the participant (i.e., the service of operating the joint venture) and is therefore subject to tax. ...

Since easements can not be classified as either leases or licenses because they have features of both, and may in certain cases be considered a "sale" of real property (for example, where they are granted in perpetuity for a single consideration), they should be treated as being outside the scope of paragraph 25(f), effective for agreements entered into after September 14, 1992, and consequently exempt of tax pursuant to section 25 from such time provided the other exclusions to section 25 do not apply. ...

In this light, the program was seen, by a very few participants after much consideration, as one intended for people with the wherewithal to employ accountants and lawyers. ...

[September 12, 2002] ¶ 1 has been revised to take into consideration the alphabetical reordering of various definitions in section 54 of the Act, and the subtitle "General" has been added. ...

.**** Committee membership and director participation The Board of Management is supported by four committees: they undertake much of the detailed review of items brought before the Board for its consideration. ...

In March of 2009, the Board assessed the Commissioner’s performance and the Chair provided a report of his achievements to the Clerk of the Privy Council for consideration in the overall assessment of the Commissioner’s performance for 2008-2009. ...

The personal information extracted from these sources will apply the same considerations as currently applied to the ADW and source systems/data marts. ...

The Summary is also updated to add the phrase “in certain circumstances” in the comment that a transfer of property for partial consideration may result in a gift under civil law. ...

It explains the terms "business" and "carrying on business in Canada" as well as other factors that must be taken into consideration when deciding if a non-resident must register for purposes of the GST/HST. ...

The rebate will continue to be available in respect of a supply of a tour package or accommodation made on or before March 22, 2017, regardless of when the consideration for the supply is paid or the tour takes place. ...