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Old website (cra-arc.gc.ca)
SR&ED During Production Runs Policy
Whether the technical risk to the process or product justifies the ED+EP determination is based on technical considerations (see section 2.2.1) and applicable evidence (see section 2.2.2). 2.2.1 Technical considerations to establish technical risk The following technical considerations help to make a preliminary evaluation that there is technical risk to the process or product: The extent of the changes being undertaken is such that it is uncertain how the experiment will impact the process or the manufactured product. ... The facts must support the preliminary evaluation based on the technical considerations described in section 2.2.1. ... The different forms of available evidence will depend on the technical considerations identified, as well as the particular project itself. ...
Old website (cra-arc.gc.ca)
SR&ED During Production Runs Policy
Whether the technical risk to the process or product justifies the ED+EP determination is based on technical considerations (see section 2.2.1) and applicable evidence (see section 2.2.2). 2.2.1 Technical considerations to establish technical risk The following technical considerations help to make a preliminary evaluation that there is technical risk to the process or product: The extent of the changes being undertaken is such that it is uncertain how the experiment will impact the process or the manufactured product. ... The facts must support the preliminary evaluation based on the technical considerations described in section 2.2.1. ... The different forms of available evidence will depend on the technical considerations identified, as well as the particular project itself. ...
Scraped CRA Website
Prince Edward Island: Transition to the Harmonized Sales Tax - Tour Packages
Example 4 From Example 1, the registrant tour operator calculates the taxable percentages for the GST-taxable portion and the HST-taxable portions as follows: GST – taxable portion: $275 ÷ $2,000 = 3.75% 14% HST – taxable portion: $375 ÷ $2,000 = 18.75% 15% HST – taxable portion: $300 ÷ $2,000 = 15.00% Step 4: Determining the consideration for each taxable portion The next step is to determine the consideration for each taxable portion of the tour package. ... The registrant tour operator calculates the GST on the tour package by applying the 5% GST on the part of the consideration for the tour package that is attributable to the GST-taxable portion. The registrant tour operator then calculates the 14% HST on the tour package by applying the 14% HST on the part of the consideration for the tour package that is attributable to the 14% HST-taxable portion. ...
Current CRA website
SR&ED During Production Runs Policy
Whether the technical risk to the process or product justifies the ED+EP determination is based on technical considerations (see section 2.2.1) and applicable evidence (see section 2.2.2). 2.2.1 Technical considerations to establish technical risk The following technical considerations help to make a preliminary evaluation that there is technical risk to the process or product: The extent of the changes being undertaken is such that it is uncertain how the experiment will impact the process or the manufactured product. ... The facts must support the preliminary evaluation based on the technical considerations described in section 2.2.1. ... The different forms of available evidence will depend on the technical considerations identified, as well as the particular project itself. ...
Current CRA website
SR&ED During Production Runs Policy
Whether the technical risk to the process or product justifies the ED+EP determination is based on technical considerations (see section 2.2.1) and applicable evidence (see section 2.2.2). 2.2.1 Technical considerations to establish technical risk The following technical considerations help to make a preliminary evaluation that there is technical risk to the process or product: The extent of the changes being undertaken is such that it is uncertain how the experiment will impact the process or the manufactured product. ... The facts must support the preliminary evaluation based on the technical considerations described in section 2.2.1. ... The different forms of available evidence will depend on the technical considerations identified, as well as the particular project itself. ...
Old website (cra-arc.gc.ca)
Non-creditable Tax Charged
The consideration for the services becomes payable during that period. ... The value of the consideration for the supply is $45,000, on which the PSB pays $2,250 in GST ($45,000 × 5%). ... The value of the consideration for the supply is $20,000, on which the PSB pays $1,000 in GST ($20,000 × 5%). ...
Current CRA website
Non-creditable Tax Charged
The consideration for the services becomes payable during that period. ... The value of the consideration for the supply is $45,000, on which the PSB pays $2,250 in GST ($45,000 × 5%). ... The value of the consideration for the supply is $20,000, on which the PSB pays $1,000 in GST ($20,000 × 5%). ...
Current CRA website
Non-creditable Tax Charged
The consideration for the services becomes payable during that period. ... The value of the consideration for the supply is $45,000, on which the PSB pays $2,250 in GST ($45,000 × 5%). ... The value of the consideration for the supply is $20,000, on which the PSB pays $1,000 in GST ($20,000 × 5%). ...
Old website (cra-arc.gc.ca)
Harmonized Sales Tax Place of supply rules for determining whether a supply is made in a province
The provision of each part of the real property is deemed to be a separate supply for consideration equal to the portion of the total consideration for all the property that is reasonably attributable to the part that is situated in each province. ... The consideration for this supply is equal to 80% of the total consideration for the sole access to the telecommunications channel. ... The consideration for this supply is equal to 20% of the total consideration for the sole access to the telecommunications channel. ...
Current CRA website
Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province
The provision of each part of the real property is deemed to be a separate supply for consideration equal to the portion of the total consideration for all the property that is reasonably attributable to the part that is situated in each province. ... The consideration for this supply is equal to 80% of the total consideration for the sole access to the telecommunications channel. ... The consideration for this supply is equal to 20% of the total consideration for the sole access to the telecommunications channel. ...