Search - consideration

The term "excluded activity", in respect of a false statement, means the activity of promoting or selling (whether as principal or agent or directly or indirectly) an arrangement, an entity, a plan, a property or a scheme (in this definition referred to as the "arrangement") where it can reasonably be considered that one of the main purposes for a person's participation in the arrangement is to obtain a tax benefit, or accepting (whether as principal or agent or directly or indirectly) consideration in respect of the promotion or sale of an arrangement. ...

., mini-homes) that are now included under the definition of mobile home had been excluded prior to April 24, 1996, the change in the definition has different effective dates in the following circumstances: The new definition also applies to supplies of mobile homes made before April 24, 1996, if the consideration for the supply becomes due on or after that day or is paid on or after that day without having become due and the individual is applying for a new housing rebate for a mobile home bought from a builder (including a dealer or manufacturer). ...

BARRIE L4M $4,494.28 COLLINGWOOD PUBLIC UTILITIES COMMISSION COLLINGWOOD L9Y $42,661.56 COMMUNITY LIVING WEST NIPISSING INTEGRATION COMMUNAUTAIRE DE STURGEON FALLS P2B $1,191.72 COMMUNITYWORKS NON-PROFIT HOUSING CORPORATION OTTAWA K1K $7,963.11 COMPASS CHARITABLE FOUNDATION TORONTO M3H $911.49 COMPASS CHARITABLE FOUNDATION PHASE 1 NORTH YORK M3H $1,505.17 COMTES UNIS DE PRESCOTT & RUSSELL HAWKESBURY K6A $219,656.25 CONSIDERATION CO-OPERATIVE HOMES INC OSHAWA L1G $8,221.24 CORAL CHARITABLE FOUNDATION DOWNSVIEW M3H $1,385.54 CORKTOWN CO-OPERATIVE HOMES INC HAMILTON L8N $2,307.40 CORNERSTONE COMMUNITY ASSOCIATION DURHAM INC OSHAWA L1H $2,059.19 CORNWALL AND AREA HOUSING CORPORATION/LA SOCIETE DE LOGEMENT CORNWALL K6J $25,553.86 CORNWALL NON PROFIT HOUSING CORPORATION CORNWALL K6H $3,102.54 CORNWALL PUBLIC LIBRARY CORNWALL K6H $5,173.72 CORP OF CITY OF PETERBOROUGH PETERBOROUGH K9H $824,963.91 CORP OF THE COUNTY OF GREY OWEN SOUND N4K $560,328.76 CORP OF THE TOWN OF NIAGARA-ON-THE-LAKE VIRGIL L0S $326,650.31 CORP OF THE TOWN OF SHELBURNE SHELBURNE L0N $47,808.56 CORP OF THE TOWNSHIP OF ORO- MEDONTE ORO L0L $110,037.26 CORPORATION CITY OF PEMBROKE PEMBROKE K8A $275,390.17 CORPORATION DE LA MUNICIPALITE/DE LA NATION CASSELMAN K0A $74,678.31 CORPORATION DE LOGEMENT A BUT NON-LUCRATIF DE LA VILLE DE HAWKESBURY HAWKESBURY K6A $4,958.91 CORPORATION DU VILLAGE DE CASSELMAN CASSELMAN K0A $29,669.88 CORPORATION OF COUNTY OF HURON GODERICH N7A $232,794.61 CORPORATION OF COUNTY OF LANARK PERTH K7H $198,786.59 CORPORATION OF MATTICE & VAL COTE (QUALIFYING) MATTICE P0L $43,796.06 CORPORATION OF SMOOTH ROCK FALLS SMOOTH ROCK FALLS P0L $22,120.33 CORPORATION OF THE CITY OF GUELPH GUELPH N1H $1,164,298.68 CORPORATION OF THE CITY OF BARRIE BARRIE L4M $1,375,077.37 CORPORATION OF THE CITY OF BELLEVILLE BELLEVILLE K8N $373,500.04 CORPORATION OF THE CITY OF BRANTFORD BRANTFORD N3T $1,132,309.04 CORPORATION OF THE CITY OF BROCKVILLE BROCKVILLE K6V $241,560.92 CORPORATION OF THE CITY OF BURLINGTON BURLINGTON L7S $887,279.29 CORPORATION OF THE CITY OF CORNWALL CORNWALL K6H $442,821.97 CORPORATION OF THE CITY OF ORILLIA ORILLIA L3V $374,803.23 CORPORATION OF THE CITY OF PORT COLBORNE PORT COLBORNE L3K $152,965.72 CORPORATION OF THE CITY OF SAULT STE. ...

This information is taken into consideration by the Department in developing tax policy and legislation. ...

The amount to be paid in respect of the cases identified as likely to be lost has been recorded in accounts payable and accrued liabilities, based on the current best estimate of the consideration required to settle the present liabilities at the end of the reporting period, taking into account the risks and uncertainties surrounding the liabilities. ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ...

Table of Contents Overview Information on registration Voluntary registration Timing of registration Applying for registration Authority for separate returns Applying for more than one type of registration Cancelling a registration Information on the fuel charge Registered emitter Registered emitter that is also a registered distributor Registered emitter that is also a registered road carrier Registered emitter that is also a registered user of fuel Registered emitter that is also a registered user of combustible waste Exemption certificates Filing and reporting Calculating the charge payable by a registered emitter in respect of fuel and a listed province Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered emitter Fuel in transit through a listed province Fuels in a mixture Biogasoline, biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Fuel brought to a covered facility Payment in excess of the amount payable Overview As part of the Government of Canada’s initiative to implement a federal carbon pollution pricing system, and taking into consideration provincial carbon pollution pricing systems, the Government of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system (OBPS) for industrial facilities. ...

Cancelling a registration Information on the fuel charge Registered rail carrier Registered specified rail carrier Bringing or importing fuel into a listed province Net fuel quantity calculation and annual net fuel adjustment Registered rail carrier or registered specified rail carrier that is also a registered user of fuel Registered rail carrier or registered specified rail carrier that is also a registered user of combustible waste Exemption certificates Filing and reporting Calculating net fuel quantity Calculating the charge payable or the net fuel quantity rebate Annual net fuel adjustment Calculating the net charge Special rules Fuel brought into a listed province on behalf of a registered rail carrier or a registered specified rail carrier Fuel in transit through a listed province Fuels in a mixture Biodiesel and biomethane Claiming a rebate Fuel removed from a listed province Net fuel quantity rebate Annual net fuel adjustment rebate Payment in excess of the amount payable Overview As part of the Government of Canada’s initiative to implement a federal carbon pollution pricing system, and taking into consideration provincial carbon pollution pricing systems, the Government of Canada has developed a federal carbon pollution pricing system composed of a fuel charge that applies to fossil fuels and an output-based pricing system (OBPS) for industrial facilities. ...

Corporations resident in Canada or Canadian partnerships, which satisfy certain requirements, do not have to charge or collect GST/HST on certain supplies if they make the election for nil consideration. ... Use Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration, to remit the tax. The tax is due by the end of the month following the calendar month in which the amount of consideration for the services or IPP was paid without becoming payable or became payable. ...

Corporations resident in Canada or Canadian partnerships, which satisfy certain requirements, do not have to charge or collect GST/HST on certain supplies if they make the election for nil consideration. ... Use Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration, to remit the tax. The tax is due by the end of the month following the calendar month in which the amount of consideration for the services or IPP was paid without becoming payable or became payable. ...