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Results 431 - 440 of 13643 for consideration
Old website (cra-arc.gc.ca)

Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies

Does this exemption apply to the supply of a parking space made for consideration if all or substantially all of the charity’s supplies of parking spaces are made for no consideration? ... Nonetheless, the supply of a parking space made for consideration may be exempt under section 1 or 7 of Part V.1. 11. ... The consideration payable for the parking pass is the same for all purchasers. ...
Scraped CRA Website

Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies

Does this exemption apply to the supply of a parking space made for consideration if all or substantially all of the charity’s supplies of parking spaces are made for no consideration? ... Nonetheless, the supply of a parking space made for consideration may be exempt under section 1 or 7 of Part V.1. 11. ... The consideration payable for the parking pass is the same for all purchasers. ...
Current CRA website

Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies

Does this exemption apply to the supply of a parking space made for consideration if all or substantially all of the charity’s supplies of parking spaces are made for no consideration? ... Nonetheless, the supply of a parking space made for consideration may be exempt under section 1 or 7 of Part V.1. 11. ... The consideration payable for the parking pass is the same for all purchasers. ...
Old website (cra-arc.gc.ca)

Value of Supply (GST 300-7)

Monetary and Non-monetary Consideration 6. Generally, the value of the consideration for a supply will be expressed in money. Paragraph (a) of subsection 153(1) provides that where the consideration, or any part of the consideration for a supply, is expressed in money, the value of the consideration, or that part of the consideration, is deemed to be equal to the amount of money. 7. ... Where the consideration, or part of the consideration for a supply is not money (i.e. it is property or a service), the value of the consideration, or that part, is the fair market value of the property or service determined at the time of supply. 9. ...
Scraped CRA Website

Value of Supply (GST 300-7)

Monetary and Non-monetary Consideration 6. Generally, the value of the consideration for a supply will be expressed in money. Paragraph (a) of subsection 153(1) provides that where the consideration, or any part of the consideration for a supply, is expressed in money, the value of the consideration, or that part of the consideration, is deemed to be equal to the amount of money. 7. ... Where the consideration, or part of the consideration for a supply is not money (i.e. it is property or a service), the value of the consideration, or that part, is the fair market value of the property or service determined at the time of supply. 9. ...
Current CRA website

Value of Supply (GST 300-7)

Monetary and Non-monetary Consideration 6. Generally, the value of the consideration for a supply will be expressed in money. Paragraph (a) of subsection 153(1) provides that where the consideration, or any part of the consideration for a supply, is expressed in money, the value of the consideration, or that part of the consideration, is deemed to be equal to the amount of money. 7. ... Where the consideration, or part of the consideration for a supply is not money (i.e. it is property or a service), the value of the consideration, or that part, is the fair market value of the property or service determined at the time of supply. 9. ...
Old website (cra-arc.gc.ca)

Harmonized Sales Tax for British Columbia – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia

The consideration payable (excluding GST and any rebates) for the house is $450,000. ... The following rules 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. ... Any consideration or part of the consideration for the contract, other than an amount that is a holdback, that has not been paid or become due on or before July 31, 2010, would be considered to become payable on that date. 83. ...
Old website (cra-arc.gc.ca)

Harmonized Sales Tax for Ontario – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario

The consideration payable (excluding GST and any rebates) for the house is $450,000. ... The following rules 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. ... Any consideration or part of the consideration for the contract, other than an amount that is a holdback, that has not been paid or become due on or before July 31, 2010, would be considered to become payable on that date. 83. ...
Current CRA website

Harmonized Sales Tax for Ontario – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario

The consideration payable (excluding GST and any rebates) for the house is $450,000. ... The following rules 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. ... Any consideration or part of the consideration for the contract, other than an amount that is a holdback, that has not been paid or become due on or before July 31, 2010, would be considered to become payable on that date. 83. ...
Current CRA website

Harmonized Sales Tax for British Columbia – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia

The consideration payable (excluding GST and any rebates) for the house is $450,000. ... The following rules 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. ... Any consideration or part of the consideration for the contract, other than an amount that is a holdback, that has not been paid or become due on or before July 31, 2010, would be considered to become payable on that date. 83. ...

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