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Results 9031 - 9040 of 13642 for consideration
GST/HST Interpretation
7 February 2001 GST/HST Interpretation 8441 - Tax Status of Supplies by a Diet Clinic and Input Tax Credits
Consequently, the 7% GST applies calculated on the value of the consideration, i.e., the initial evaluation fee and the ongoing program fees paid by the individuals, for this taxable supply. 1. ... A separate consideration is charged for these supplies. Most of these separate supplies of goods are subject to the 7% GST (or, where these supplies are made in a participating province, the 15% HST). Consequently, the 7% GST applies calculated on the value of the consideration paid by the individuals for these taxable supplies. ...
GST/HST Interpretation
28 March 2002 GST/HST Interpretation 34565 - Air Miles Award Tickets
Under this provision, where a coupon is accepted by a registrant vendor, the value of the consideration for the supply (in your case, the award ticket) is deemed to be the amount, if any, by which the value of the consideration for the supply as otherwise determined exceeds the discount or exchange value of the coupon. ... Therefore, airlines that are registrants for GST/HST purposes would be required to collect the GST/HST on the net value of the consideration for the award ticket once the accumulated mileage credits have been applied to reduce the value of the consideration for the supply. When a coupon is accepted as the total consideration for a supply, then no GST/HST is payable. ...
GST/HST Interpretation
3 November 2003 GST/HST Interpretation 45330 - Fee Sharing and Cost-Sharing Arrangements
The medical practitioners also receive consideration for the services they provide from XXXXX, which you referred to as "professional fees". ... For instance, where there is a supply and consideration is payable for that supply, the GST/HST is payable unless, for example, the supply is listed in Schedule V or VI of the ETA. ... The payment made by the locum or associate would represent consideration for this supply and the GST/HST would apply on the value of the consideration. ...
GST/HST Interpretation
23 January 2003 GST/HST Interpretation 39678 - Administrative Services Only Contracts
GST applies to the consideration payable for these supplies. Included in the consideration payable for XXXXX services are the XXXXX fee, the administration fee charged when a claim is paid, and the Insurance Premium Tax to the extent that this tax is imposed on the administrative services (i.e. not to the Insurance Premium Tax imposed on the benefits paid under the plan). ... As defined in subsection 123(1) of the ETA, "consideration includes any amount that is payable for a supply by operation of law". ... As such, these services would be taxable supplies and GST applies to the consideration payable for these supplies. ...
Current CRA website
Rebate on Non-Registrant's Sale of Real Property
For sale agreements that were entered into prior to April 1, 1997, the rebate is based on the lesser of the tax that was previously paid or payable by the vendor and the tax calculated on the consideration for the current supply. ... If an application for a rebate under section 257 is filed with the Department in respect of a qualifying supply, and the consideration for the supply becomes due or is paid without having become due after June 1996, then the application must be filed no later than two years after the day the consideration for the supply became due or was paid without having become due to be eligible for the rebate. ... If the consideration for the supply becomes due or is paid without having become due before July 1996, the application must be filed no later than four years after the day the consideration for the supply became due or was paid without becoming due to be eligible for the rebate. ...
Old website (cra-arc.gc.ca)
Transfer of Property to a Corporation Under Section 85
Forms T2057 and T2058 require you to disclose the fair market value of both the property disposed of and of the non-share consideration received. ... CONSIDERATION RECEIVED 8. Under section 85, the consideration that the transferor receives for the property transferred to the corporation has to include at least one share (or fraction of a share) of the capital stock of that corporation for the election to be valid. ... You should consider this when you determine the amount of consideration that has to be taken back to ensure that paragraph 85(1)(e.2) does not apply. ...
Scraped CRA Website
Transfer of Property to a Corporation Under Section 85
Forms T2057 and T2058 require you to disclose the fair market value of both the property disposed of and of the non-share consideration received. ... CONSIDERATION RECEIVED 8. Under section 85, the consideration that the transferor receives for the property transferred to the corporation has to include at least one share (or fraction of a share) of the capital stock of that corporation for the election to be valid. ... You should consider this when you determine the amount of consideration that has to be taken back to ensure that paragraph 85(1)(e.2) does not apply. ...
Current CRA website
Transfer of Property to a Corporation Under Section 85
Forms T2057 and T2058 require you to disclose the fair market value of both the property disposed of and of the non-share consideration received. ... CONSIDERATION RECEIVED 8. Under section 85, the consideration that the transferor receives for the property transferred to the corporation has to include at least one share (or fraction of a share) of the capital stock of that corporation for the election to be valid. ... You should consider this when you determine the amount of consideration that has to be taken back to ensure that paragraph 85(1)(e.2) does not apply. ...
GST/HST Ruling
14 February 2019 GST/HST Ruling 159878 - Refund of recaptured input tax credits (RITCs) on electricity charge types
The GA would therefore be treated as consideration for electricity and would be subject to RITC recapture provisions. ... The charge would therefore be treated as consideration for electricity and would be subject to RITC recapture provisions. ... The Debt Retirement Credit is not subject to HST as it is not a consideration for a supply.” ...
GST/HST Interpretation
17 August 1995 GST/HST Interpretation 11848-7 11846-3(LFR) - Tax Treatment of Services Provided to Victims of Crime
Are the payments made by XXXXX to XXXXX under Agreement I consideration for a supply? ... Are the payments made by XXXXX to XXXXX under Agreement II covering the period October 25, 1993 to April 1994 consideration for a supply? ... As such, it must be established whether the payments made are consideration for any supply which may be provided under Agreement I. ...