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. … [T]he FMV of a supply of a management or administrative service may not necessarily always correspond to the consideration paid for such a service. … General partners can use whichever method they would like to determine FMV. ...

Examples of the supplies referred to in section 7.1 of Part III of Schedule V include supplies of various student club memberships where the consideration for these supplies must be paid by students because they receive a supply that is exempt under section 7 of Part III of Schedule V. 26. ...

The time at which the consideration for a supply of property or a service becomes due under section 152 … does not impact the time at which the supply is considered to be made, nor does that time impact the purpose for which the recipient of the supply acquired the property or service. … ...

. … The registrant could request a re-assessment or consideration in the course of the audit of the NRRPR to take into account the change in GST/HST payable on the FMV provided the time limitation for assessing the rebate has not expired. ...

The time at which the consideration for a supply of property or a service becomes due under section 152 … does not impact the time at which the supply is considered to be made, nor does that time impact the purpose for which the recipient of the supply acquired the property or service. … ...

ARQ Internal Interpretation 95-0110866-- summary under Paragraph (a) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Real Property- Paragraph (a) option on real estate is intangible personal property rather than an immovable in Quebec A registrant (the “Vendor”) grants an assignable option with a term of 20 years on vacant land held by it to another registrant (the “Purchaser”) for consideration. ...

The third party’s supply of the consulting service to Financial Institution D is an exclusive input of Financial Institution D because it is not an excluded input and it is acquired by Financial Institution D for consumption or use directly and exclusively for purposes other than making taxable supplies for consideration (that is, to make exempt supplies of financial services). ...

Foreign Income Verification Statement April 14, 2021-- summary under Specified Foreign Property Summary Under Tax Topics- Income Tax Act- Section 233.3- Subsection 233.3(1)- Specified Foreign Property Specified foreign property is defined in subsection 233.3(1) of the Income Tax Act and includes: funds or intangible property (patents, copyrights, etc.) situated, deposited or held outside Canada tangible property situated outside Canada a share of the capital stock of a non-resident corporation shares of corporations resident in Canada held outside Canada an interest in a non-resident trust that was acquired for consideration an interest in a partnership that holds a specified foreign property unless the partnership is required to file Form T1135 a property that is convertible into, exchangeable for, or confers a right to acquire a property that is specified foreign property a debt owed by a non-resident, including government and corporate bonds, debentures, mortgages, and notes receivable an interest in a foreign insurance policy precious metals, gold certificates, and futures contracts held outside Canada Specified foreign property does not include: a property used or held exclusively in carrying on an active business a share of the capital stock or indebtedness of a foreign affiliate an interest in a trust described in paragraph (a) or (b) of the definition of exempt trust in subsection 233.2(1) a personal-use property as defined in section 54 an interest in, or a right to acquire, any of the above-noted excluded foreign property ...

The payment attributable to the billing period is deemed to be consideration payable for the supply of the service for that billing period. 76. ...

Therefore, for all taxable supplies of short-term accommodation made in Vancouver during the effective period, the GST will be calculated on the total value of the consideration paid or payable for the accommodation, including the amount of the PST, the MRDT, and the Major Events MRDT. ...