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Current CRA website
2023 Fourth Annual Report of the Disability Advisory Committee
Recommendations are categorized based on the following: core and cross-cutting themes, including the definition of disability, data, populations of special consideration, regional considerations, co-design and accessibility issues related to accessing the DTC, including awareness, eligibility, application, appeals and gateway to other benefits 2.1. ... Regional Considerations Current Issue The uptake of the DTC in Quebec and the territories is much lower relative to the rest of Canada. ... This number may be slightly higher when transfers are taken into consideration. ...
Old website (cra-arc.gc.ca)
Harmonized Sales Tax for Prince Edward Island Questions and Answers on General Transitional Rules for Personal Property and Services
These transitional rules would generally operate on the basis of the earlier of when consideration for a supply becomes due and when consideration is paid without having become due. ... When is consideration paid without having become due? Consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due in accordance with the rules for when consideration for a supply becomes due, as explained in questions 5 and 6. 8. ... The first carrier charges the consideration for the freight movement to the shipper and the consideration becomes due and is paid after April 1, 2013. ...
Current CRA website
Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services
These transitional rules would generally operate on the basis of the earlier of when consideration for a supply becomes due and when consideration is paid without having become due. ... When is consideration paid without having become due? Consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due in accordance with the rules for when consideration for a supply becomes due, as explained in questions 5 and 6. 8. ... The first carrier charges the consideration for the freight movement to the shipper and the consideration becomes due and is paid after April 1, 2013. ...
Old website (cra-arc.gc.ca)
Returnable Containers
Paragraph 226(2)(a) deems the consideration for the supply to be this total consideration less the returnable container charge. ... The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consideration for this service is deemed to be equal to the amount by which the consideration exceeds the refunds, or $2.00. ...
Scraped CRA Website
Returnable Containers
Paragraph 226(2)(a) deems the consideration for the supply to be this total consideration less the returnable container charge. ... The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consideration for this service is deemed to be equal to the amount by which the consideration exceeds the refunds, or $2.00. ...
Current CRA website
Returnable Containers
Paragraph 226(2)(a) deems the consideration for the supply to be this total consideration less the returnable container charge. ... The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consideration for this service is deemed to be equal to the amount by which the consideration exceeds the refunds, or $2.00. ...
Old website (cra-arc.gc.ca)
Stated Price Net of Rebate – GST at 5%
Value of consideration Meaning of “consideration” 7. The “consideration” payable for the purchase of a unit is the amount to be paid for the unit before any calculation of the tax payable and rebate entitlement in respect of the purchase of the unit. ... The rebate factor can be used in the following formula to determine the value of the consideration payable for a unit: Consideration = Stated price net of rebate ÷ Rebate factor. ... Calculation method Consideration = (Stated price net of rebate + $28,350) ÷ 1.113 Footnote 2 Tax payable = Consideration × 0.05 (or 5%) GST new housing rebate = $6,300 – (E × 0.063) where E = the consideration in excess of $350,000 (Note: The rebate gradually decreases based on the consideration in excess of $350,000.) ...
Current CRA website
Stated Price Net of Rebate – GST at 5%
Value of consideration Meaning of “consideration” 7. The “consideration” payable for the purchase of a unit is the amount to be paid for the unit before any calculation of the tax payable and rebate entitlement in respect of the purchase of the unit. ... The rebate factor can be used in the following formula to determine the value of the consideration payable for a unit: Consideration = Stated price net of rebate ÷ Rebate factor. ... Calculation method Consideration = (Stated price net of rebate + $28,350) ÷ 1.113 Footnote 2 Tax payable = Consideration × 0.05 (or 5%) GST new housing rebate = $6,300 – (E × 0.063) where E = the consideration in excess of $350,000 (Note: The rebate gradually decreases based on the consideration in excess of $350,000.) ...
Old website (cra-arc.gc.ca)
Stated Price Net of Rebate
Value of Consideration Meaning of “consideration” 7. The “consideration” payable for the purchase of a unit is the amount to be paid for the unit before any calculation of the tax payable and rebate entitlement in respect of the purchase of the unit. ... Calculating the value of the consideration: the rebate factor Rebate factor 9. ... The rebate factor can be used in the following formula to determine the value of the consideration payable for a unit: Consideration = Stated price net of rebate ÷ Rebate factor. ...
Current CRA website
Stated Price Net of Rebate
Value of Consideration Meaning of “consideration” 7. The “consideration” payable for the purchase of a unit is the amount to be paid for the unit before any calculation of the tax payable and rebate entitlement in respect of the purchase of the unit. ... Calculating the value of the consideration: the rebate factor Rebate factor 9. ... The rebate factor can be used in the following formula to determine the value of the consideration payable for a unit: Consideration = Stated price net of rebate ÷ Rebate factor. ...