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Old website (cra-arc.gc.ca)

Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing

The consideration includes the additional amount payable in respect of the deck. 57. ... The total consideration payable for the housing is the sum of the following: the value of the consideration payable for the new housing as determined for GST/HST purposes, plus the sum of the value of the consideration for any taxable interest (such as an option to purchase the housing) payable by the recipient to the supplier in respect of the new housing. ... The amount of the rebate is equal to 1.0% multiplied by the total consideration. 75. ...
Current CRA website

Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing

The consideration includes the additional amount payable in respect of the deck. 57. ... The total consideration payable for the housing is the sum of the following: the value of the consideration payable for the new housing as determined for GST/HST purposes, plus the sum of the value of the consideration for any taxable interest (such as an option to purchase the housing) payable by the recipient to the supplier in respect of the new housing. ... The amount of the rebate is equal to 1.0% multiplied by the total consideration. 75. ...
Current CRA website

Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing

The consideration includes the additional amount payable in respect of the deck. 57. ... The total consideration payable for the housing is the sum of the following: the value of the consideration payable for the new housing as determined for GST/HST purposes, plus the sum of the value of the consideration for any taxable interest (such as an option to purchase the housing) payable by the recipient to the supplier in respect of the new housing. ... The amount of the rebate is equal to 1.0% multiplied by the total consideration. 75. ...
Old website (cra-arc.gc.ca)

Elimination of the HST in British Columbia in 2013 - Questions and Answers

What rate of tax applies on the amount of consideration charged on this invoice? ... The 5% GST rate would apply to the consideration for that supply. 41. ...
Current CRA website

Elimination of the HST in British Columbia in 2013 – Questions and Answers

What rate of tax applies on the amount of consideration charged on this invoice? ... The 5% GST rate would apply to the consideration for that supply. 41. ...
Current CRA website

Elimination of the HST in British Columbia in 2013 – Questions and Answers

What rate of tax applies on the amount of consideration charged on this invoice? ... The 5% GST rate would apply to the consideration for that supply. 41. ...
Current CRA website

Part XX Information Return – Reporting Rules for Digital Platform Operators

<currCode></currCode>- Required, 3 alpha-Currency code consideration was paid in. ...
Current CRA website

Part XX Information Return – Reporting Rules for Digital Platform Operators

<currCode></currCode>- Required, 3 alpha-Currency code consideration was paid in. ...
Old website (cra-arc.gc.ca)

Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I.

The consideration payable for the assignment must be included in determining the consideration for the house for purposes of the GST/HST new housing rebate. ... The consideration payable (excluding GST and any rebate) for the house is $450,000. ... The following rules would apply based on the earlier of the date the consideration for the lease, licence or similar arrangement becomes due and the date the consideration is paid without having become due. ...
Current CRA website

Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I.

The consideration payable for the assignment must be included in determining the consideration for the house for purposes of the GST/HST new housing rebate. ... The consideration payable (excluding GST and any rebate) for the house is $450,000. ... The following rules would apply based on the earlier of the date the consideration for the lease, licence or similar arrangement becomes due and the date the consideration is paid without having become due. ...

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