Search - consideration
Results 8841 - 8850 of 13642 for consideration
Archived CRA website
ARCHIVED - Eligible Capital Amounts
However, where consideration for the disposition of eligible capital property is dependent upon the use of or production from that property, such consideration does not give rise to an eligible capital amount but rather is simply included in income. ... He receives consideration for disclosing the process and allowing it to be used by the payer. ... The characterization of the consideration is a question of fact, although isolated transactions usually result in a disposition of EC property. 4. ...
Old website (cra-arc.gc.ca)
Payments for Vehicle Loss or Damage Under Rental Agreements
The GST/HST applies to the consideration in respect of the supply of the rented vehicle as well as the consideration applicable to the loss or collision damage waiver (LDW) when accepted by the customer. ... Rationale: The payment by the customer does not represent consideration for a supply of property or services made by the car rental agency to the customer as no supply takes place in respect of the payment. ... Rationale: The payment of the $250 does not represent consideration for a supply of property or services made by the car rental agency to the customer as no supply takes place in respect of the payment. ...
Old website (cra-arc.gc.ca)
Application of the GST/HST to Core Charges
As such, the vendor is required to charge the applicable rate of GST/HST calculated on the total consideration payable for the part, including the core charge. ... The registrant is required to charge the GST/HST calculated on the consideration payable for the used part. ... The registrant is also required to charge 13% HST calculated on the $15 credited by the retailer (consideration paid for the dead battery). ...
Scraped CRA Website
ARCHIVED - Eligible Capital Amounts
However, where consideration for the disposition of eligible capital property is dependent upon the use of or production from that property, such consideration does not give rise to an eligible capital amount but rather is simply included in income. ... He receives consideration for disclosing the process and allowing it to be used by the payer. ... The characterization of the consideration is a question of fact, although isolated transactions usually result in a disposition of EC property. 4. ...
Scraped CRA Website
Payments for Vehicle Loss or Damage Under Rental Agreements
The GST/HST applies to the consideration in respect of the supply of the rented vehicle as well as the consideration applicable to the loss or collision damage waiver (LDW) when accepted by the customer. ... Rationale: The payment by the customer does not represent consideration for a supply of property or services made by the car rental agency to the customer as no supply takes place in respect of the payment. ... Rationale: The payment of the $250 does not represent consideration for a supply of property or services made by the car rental agency to the customer as no supply takes place in respect of the payment. ...
Scraped CRA Website
Amounts Paid for Supplies of Minerals, Peat, or Forestry, Water, or Fishery Products
Therefore, pursuant to subsection 162(2) of the ETA, the payment would be deemed not to be consideration for the supply of the right. ... The fee of $100 is consideration for this right. Pursuant to subsection 162(2) of the ETA, the supply of the right is deemed not to be a supply and the consideration paid in respect of such a right is deemed not to be consideration for the right Royalty Payment Decision The amount of $2 per cubic meter of gravel removed is not subject to tax. ... The royalty payment would therefore be deemed not to be consideration for the right pursuant to subsection 162(2) of the ETA. ...
Current CRA website
Application of the GST/HST to Core Charges
As such, the vendor is required to charge the applicable rate of GST/HST calculated on the total consideration payable for the part, including the core charge. ... The registrant is required to charge the GST/HST calculated on the consideration payable for the used part. ... The registrant is also required to charge 13% HST calculated on the $15 credited by the retailer (consideration paid for the dead battery). ...
Current CRA website
Payments for Vehicle Loss or Damage Under Rental Agreements
The GST/HST applies to the consideration in respect of the supply of the rented vehicle as well as the consideration applicable to the loss or collision damage waiver (LDW) when accepted by the customer. ... Rationale: The payment by the customer does not represent consideration for a supply of property or services made by the car rental agency to the customer as no supply takes place in respect of the payment. ... Rationale: The payment of the $250 does not represent consideration for a supply of property or services made by the car rental agency to the customer as no supply takes place in respect of the payment. ...
GST/HST Interpretation
12 April 2010 GST/HST Interpretation 121546 - Application of the HST in British Columbia to the Supply of a Right of Interment
Required provincial legislation has been introduced but is still under consideration by the Legislative Assembly of British Columbia. ... As stated on page 4, Prepaid Funeral and Cemetery Arrangements, the HST would not apply to any consideration for the portion of a funeral or cemetery service that is performed on or after July 1, 2010, if the service is supplied according to an arrangement in writing that was entered into before July 2010, provided that it was reasonable, at the time the arrangement was entered into, to expect that all or part of the consideration for the service would be paid (or put into a trust) before the service is performed. ... The GST/HST on the supply of real property made by way of lease, licence or similar arrangement is payable on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. ...
GST/HST Interpretation
19 April 2010 GST/HST Interpretation 123244 - GST/HST INTERPRETATION; Application of the Transitional Rules for the HST in Ontario to Prepaid Funeral Arrangements
The consideration for the funeral services does not necessarily have to be paid in full (or the full amount put into trust) for these transitional rules to apply. ... The provincial part of the HST would not apply to the consideration paid for the funeral services when the funeral services are provided after July 1, 2010. ... The consideration paid by the estate for funeral services under the arrangement, as well as the consideration paid with the amounts held in trust, will be subject to GST only. ...