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Results 561 - 570 of 13643 for consideration
Current CRA website

Nova Scotia HST Rate Decrease – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in Nova Scotia

In general, the HST on consideration for a supply is payable on the earlier of the day the consideration is paid and the day the consideration becomes due. ... In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... Deposits Deposits given in respect of a supply are not consideration for a supply unless and until the supplier applies the deposit as consideration for the supply or the deposit is forfeited. ...
Old website (cra-arc.gc.ca)

Employee and Shareholder Benefits (GST 400-3-2)

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Time Consideration Due 14. The consideration for employee taxable benefits is deemed to become due to the registrant on the last day of February of the year immediately following the calendar year in which the benefit was conferred. ... Non-registrants are not deemed as having made a supply for consideration when they provide taxable benefits. ...
Current CRA website

Employee and Shareholder Benefits (GST 400-3-2)

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Time Consideration Due 14. The consideration for employee taxable benefits is deemed to become due to the registrant on the last day of February of the year immediately following the calendar year in which the benefit was conferred. ... Non-registrants are not deemed as having made a supply for consideration when they provide taxable benefits. ...
Old website (cra-arc.gc.ca)

NOTICE299 - Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador

When does consideration for a lease become due for GST/HST purposes? For GST/HST purposes, if a supply of property by way of lease is made under a written agreement, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... When is consideration viewed as being paid without having become due for GST/HST purposes? ...
Old website (cra-arc.gc.ca)

NOTICE298 - New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick

When does consideration for a lease become due for GST/HST purposes? For GST/HST purposes, if a supply of property by way of lease is made under a written agreement, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... When is consideration viewed as being paid without having become due for GST/HST purposes? ...
Old website (cra-arc.gc.ca)

NOTICE302 - Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island

When does consideration for a lease become due for GST/HST purposes? For GST/HST purposes, if a supply of property by way of lease is made under a written agreement, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... When is consideration viewed as being paid without having become due for GST/HST purposes? ...
Current CRA website

Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island

When does consideration for a lease become due for GST/HST purposes? For GST/HST purposes, if a supply of property by way of lease is made under a written agreement, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... When is consideration viewed as being paid without having become due for GST/HST purposes? ...
Current CRA website

New Brunswick HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in New Brunswick

When does consideration for a lease become due for GST/HST purposes? For GST/HST purposes, if a supply of property by way of lease is made under a written agreement, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... When is consideration viewed as being paid without having become due for GST/HST purposes? ...
Current CRA website

Newfoundland and Labrador HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador

When does consideration for a lease become due for GST/HST purposes? For GST/HST purposes, if a supply of property by way of lease is made under a written agreement, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... When is consideration viewed as being paid without having become due for GST/HST purposes? ...
Scraped CRA Website

Employee and Shareholder Benefits (GST 400-3-2)

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Time Consideration Due 14. The consideration for employee taxable benefits is deemed to become due to the registrant on the last day of February of the year immediately following the calendar year in which the benefit was conferred. ... Non-registrants are not deemed as having made a supply for consideration when they provide taxable benefits. ...

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