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Results 151 - 160 of 13721 for consideration
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S4-F2-C2 - Business Use of Home Expenses
However, the reasonable basis should also take into consideration the personal use, if any, of a work space that is an individual's principal place of business. 2.19 To clarify, a work space that is an individual’s principal place of business may be used for personal purposes since there is no requirement that the work space be used exclusively for business in order to meet the test described in ¶ 2.4(a). ...
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S4-F2-C1 - Deductibility of Fines and Penalties
Meaning of rate reduction fee and prepayment penalty 1.31 The term rate reduction fee refers to the consideration paid by a taxpayer for a reduction in the rate of interest payable by the taxpayer on a debt obligation. ...
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S6-F4-C1 - Testamentary Spouse or Common-law Partner Trusts
However, consideration should be given to whether the inclusion of such directions in the will is valid under the relevant provincial law and that the spouse trust has been validly constituted. 1.14 In relation to the Province of Quebec, subsection 248(3) deems a usufruct, a right of use or habitation, or a substitution governed by the laws of the Province of Quebec to be a trust for purposes of the Act. ...
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S2-F1-C3 - Pension Benefits
The determination of whether a plan is a pension plan is a question of fact, as there is no definition in the Act. 3.3 The CRA generally considers a pension plan to exist where contributions are: made to the plan by or on behalf of an employer or former employer of an employee; made in consideration for the employee’s employment services; and used to provide an annuity or other periodic payment on or after the employee's retirement. ...
Current CRA website
Obtaining Information During Compliance Activities
Considerations CRA officials that encounter attempts of interference or hindrance must consult with their respective program within HQ on whether a referral to the PPSC may be warranted. ... Considerations CRA officials must notify their respective program within HQ when they intend to seek a compliance order. ... Conclusion Annex A provides guidelines and additional considerations with respect to the information gathering powers. ...
Old website (cra-arc.gc.ca)
Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g. payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the multi-pack on March 1, 2013. ...
Scraped CRA Website
Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g. payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the multi-pack on March 1, 2013. ...
Current CRA website
Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g. payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the multi-pack on March 1, 2013. ...
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S5-F4-C1 - Income Tax Reporting Currency
Note that subsection 248(26) clarifies that an amount that a debtor becomes liable to pay (other than interest) as consideration for any property acquired by, or services rendered to, the debtor is considered to be an obligation issued by the debtor with a principal amount equal to the amount of the liability. ...
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S1-F3-C2 - Principal Residence
The allocation of the proceeds of disposition and adjusted cost base of the total property between the two portions does not necessarily have to be on the basis of area – consideration should be given to any factors which could have an effect on the relative value of either of the two portions. 2.38 The comments in this section do not apply if the property includes land used in a farming business (see instead ¶2.39 to 2.46). ... Subject to the additional rules discussed in ¶2.66.1 for dispositions after 2016, the normal principal residence exemption rules generally apply, taking into consideration the following modifications: When a personal trust designates a property as its principal residence for one or more tax years, the trustee of the trust must complete and file Form T1079, Designation of a Property as a Principal Residence by a Personal Trust. ...