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Results 8431 - 8440 of 13676 for consideration
GST/HST Interpretation

29 July 2003 GST/HST Interpretation 46768 - GST/HST on Domestic Packaged Wine

The boards paid GST/HST on these supplies based on a value of consideration that included the excise tax. ... (ii) GST/HST is applicable, calculated on the value of consideration for the taxable supply, pursuant to section 165 of the ETA. ... The consideration for the supply includes any amount payable for the supply by operation of law. ...
Old website (cra-arc.gc.ca)

Limitation period on exercising discretion and the deadline for requesting relief

Any interest that accrued before January 1, 2005, is not eligible for consideration. ... A request made for a reporting period that ended more than 10 years before the calendar year in which the request is made is not eligible for consideration. ... Any penalty that accrued before January 1, 2005, is not eligible for consideration. ...
GST/HST Interpretation

13 October 2011 GST/HST Interpretation 132220 - GST/HST INTERPRETATION - Request for Approval of Foreign Currency Exchange Methodologies

On the invoice, the consideration for the supply is expressed in foreign currency. ... Section 159 provides that where the consideration for a supply is expressed in a foreign currency, the value of the consideration shall be computed on the basis of the value of that foreign currency in Canadian currency on the day that tax is payable, or on such other day as is acceptable to the Minister. ... The days used by the Supplier to compute the value of the consideration for its supplies in Canadian currency is a day that is acceptable to the Minister. ...
GST/HST Interpretation

14 March 1996 GST/HST Interpretation 11870-5[2] - The Application of GST to Supplies Pertaining to Municipal Property Taxes and an Easement Agreement

Are the moneys paid to XXXXX by the Owners in respect of XXXXX property tax bill consideration for a tax exempt supply of property taxes, or are the moneys consideration for a taxable supply of real property? ... While Policy Paper P-[0]62 states that easements may be considered similar to a sale if they are granted in perpetuity and for a single consideration, the easement at issue is granted in return for the repeated payment of ongoing expenses, and not for a single consideration. ... The payments are multiple consideration for a taxable supply of real property by way of an arrangement similar to a licence. ...
GST/HST Interpretation

13 August 2001 GST/HST Interpretation 32930 - Application of GST/HST to Lease Deficiency Amount

" The lease deficiency amount is part of the consideration for the lease of the first vehicle, which is a taxable supply. ... The lease deficiency is part of the consideration for the supply of the vehicle by way of lease, and the GST/HST calculated on the value of that part of the consideration is due on the earlier of the day the lease deficiency is paid or the day it is due. Section 152 of the ETA outlines when the consideration for a taxable supply is due. ...
GST/HST Ruling

15 February 2002 GST/HST Ruling 36705 - Application of the GST to Supplies of Dutiable Spirits

Based upon the information provided above, you supply spirits to the XXXXX "in-bond", prior to duty becoming payable, the GST/HST on these supplies should therefore be based upon a duty-excluded amount of consideration. ... GST/HST payable is calculated on the value of the consideration, excluding duty. ...
Current CRA website

Limitation period on exercising discretion and the deadline for requesting relief

Any interest that accrued before January 1, 2005, is not eligible for consideration. ... A request made for a reporting period that ended more than 10 years before the calendar year in which the request is made is not eligible for consideration. ... Any penalty that accrued before January 1, 2005, is not eligible for consideration. ...
GST/HST Interpretation

24 June 2003 GST/HST Interpretation 45252 - GST on Domestic Packaged Beer and Wine

XXXXX pays GST on these supplies based on a value of consideration that includes the excise duty. 2. ... XXXXX pays GST on these supplies based on a value of consideration that includes the excise tax. 3. ... GST), calculated at the rate of 7 per cent on the value of the consideration for the supply. ...
GST/HST Interpretation

30 January 1997 GST/HST Interpretation 11650-9 - Proposed Amendment to Section 153 - The "Trade-in Approach"

The amount of the reduction is equal to the value of the consideration for the trade-in. ... This will occur where the value of the consideration for the trade-in is equal to, or greater than, the value of the consideration for the supply of tangible personal property made by the supplier. ...
GST/HST Interpretation

21 September 1995 GST/HST Interpretation 11950-1[13] - Application of GST to the Supply by Way of Sale of a Vacant Lot

Was XXXXX correct in asserting that GST was owing in the amount of seven percent of the consideration originally charged, or would section 194 of the ETA apply, so that the amount of tax owing would be 7/107 of the consideration for the supply? ... The vendor is liable to remit 7/107 of the total of the combined amount of consideration and GST paid or payable by the vendor. ... Therefore, the vendor is liable to remit 7/107 of the combined amount of consideration and GST. 2. ...

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