Search - consideration

As noted below, this apportionment is based on the extent to which the property or service is used to make taxable supplies for consideration (which in this context does not include nominal consideration). Grants and subsidies Grants and subsidies as consideration ss 141.01(1.2) 28. ... When consideration is due ss 152(1) 59. Consideration, or a part thereof, for a taxable supply is deemed to become due on the earliest of: the day the supplier first issues an invoice in respect of the supply for that consideration or part, or the date of that invoice, whichever is the earlier; the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part; and the day the recipient is required to pay that consideration or part to the supplier pursuant to a written agreement. ...

As noted below, this apportionment is based on the extent to which the property or service is used to make taxable supplies for consideration (which in this context does not include nominal consideration). Grants and subsidies Grants and subsidies as consideration ss 141.01(1.2) 28. ... When consideration is due ss 152(1) 59. Consideration, or a part thereof, for a taxable supply is deemed to become due on the earliest of: the day the supplier first issues an invoice in respect of the supply for that consideration or part, or the date of that invoice, whichever is the earlier; the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part; and the day the recipient is required to pay that consideration or part to the supplier pursuant to a written agreement. ...

It permits patronage dividend payers to elect to treat the dividends as a reduction of consideration. ... GST is calculated on the consideration for the supply of short term accommodation including the DMF.  However, GST will not apply on the Ontario retail sales tax amount calculated on the consideration. ...

Acquisition for consideration less than the fair market value of the property 5. ... Acquisition for consideration over the fair market value of the property 10. ... Ss 14(3),14(12) i) Is there a PAC in the conditions of share consideration? ...

Acquisition for consideration less than the fair market value of the property 5. ... Acquisition for consideration over the fair market value of the property 10. ... Ss 14(3),14(12) i) Is there a PAC in the conditions of share consideration? ...

Section 211.16 May determine if a registrant indicates to the recipient the consideration paid or payable and the tax playable in respect of the supply or the amount paid or payable for the supply includes the tax payable in a manner that is satisfactory Headquarters Positions Director General, Assessment, Benefit and Service Branch Director General, Compliance Programs Branch Director, Assessment, Benefit and Service Branch Director, Compliance Programs Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, Audit Large Business Case Manager Manager, GST/HST Audit Team Leader, Audit Team Leader, GST/HST Audit Delegation in respect of section 211.16 was initially approved on November 24, 2021. ... Subsection 211.19(4) May allow the use of any other conversion method to determine the value of the consideration for the supply Headquarters Positions Director General, Assessment, Benefit, and Service Branch Director General, Compliance Programs Branch Director, Assessment, Benefit, and Service Branch Director, Compliance Programs Branch Manager, Assessment, Benefit, and Service Branch Manager, Compliance Programs Branch Field Positions Director, National Verification and Collections Centre Director, Tax Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Centre Assistant Director, Tax Services Office Manager, GST/HST Returns and Payment Processing Delegation in respect of subsection 211.19(4) was initially approved on November 24, 2021. ... Paragraph 52(4)(b) of the Budget Implementation Act, 2007, in respect of requests that an assessment be made under section 296 of the Excise Tax Act to take into consideration section 10.1 of Part V of Schedule VI of the Excise Tax Act- Supply of intangible personal property May consider a request and assess, reassess, or make an additional assessment of the net tax, and of any interest, penalty or other obligation, to the extent that the requested assessment, reassessment or additional assessment may reasonably be regarded as relating to the specified supply Field Positions Director, Tax Services Office Assistant Director, Audit Assistant Director, GST/HST Audit Manager, Audit Manager, GST/HST Audit Team Leader, Audit Team Leader, GST/HST Audit History: Delegation in respect of paragraph 52(4)(b) of the Budget Implementation Act, 2007 was amended on November 6, 2014 and May 6, 2013. ...