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Artistic merit criterion; objective evidence; private benefit considerations - Segment 3

Artistic merit criterion; objective evidence; private benefit considerations- Segment 3 Transcript Welcome to Artistic merit criterion, Objective Evidence, Private benefit considerations, part of the Arts Activities and Charitable Registration (Guidance CG-018) webinar. ... Private benefit considerations Now, we'll briefly discuss the public part of the public benefit test. ...

Consideration and retail value

Consideration and retail value The luxury tax applies to certain vehicles and aircraft priced over $100,000 and certain vessels priced over $250,000. ... Generally, the taxable amount is either the value of consideration or the retail value of the luxury item. ... What to include The following are examples of what to include in the value of consideration for calculating the luxury tax on the sale of a luxury item. ...

Tax payable for inadequate consideration

Tax payable for inadequate consideration The tax payable for inadequate consideration is repealed effective after March 22, 2017. ...

Determining Whether a Transfer Payment is Consideration For a Supply

Where a direct link exists, the transfer payment is consideration for that supply. ... All applicable indicators must be taken into consideration in order to make a final determination of whether or not the transfer payment is consideration for a supply. ... Therefore, the transfer payment relating to that portion of funds is not consideration for a supply. ...

RC4616 Election or Revocation of an Election for a Qualifying Group to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes

RC4616 Election or Revocation of an Election for a Qualifying Group to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Download and save the PDF to your computer Open the downloaded PDF in Acrobat Reader 10 or later Corporations and specified partnerships that are specified members of a qualifying group can use this form to either jointly make or revoke the election with another specified member of the group to treat certain taxable supplies made between them as having been made for no consideration for GST/HST purposes. ...

18-4 Determining Whether a Transfer Payment is Consideration For a Supply

18-4 Determining Whether a Transfer Payment is Consideration For a Supply You can view this publication in: HTML 18-4-e.html Last update: 2022-06-23 Page details Date modified: 2022-06-23 ...

14-5 Election to Deem Supplies to be Made for Nil Consideration

14-5 Election to Deem Supplies to be Made for Nil Consideration You can view this publication in: HTML 14-5-e.html Last update: 2023-06-20 Page details Date modified: 2023-06-20 ...

Tax considerations for specific situations

Tax considerations for specific situations What to consider for Indigenous Peoples Tax-exempt income and other information related to Indigenous Peoples. ...

Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (the "ETA")

Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of Excise Tax Act (the "ETA") Please note that the following Policy Statement, although correct at the time of issue, may not have been updated to reflect any subsequent legislative changes. GST/HST Policy Statement P-222 DATE OF ISSUE December 10, 1998 SUBJECT Acceptable exchange rate sources for converting the value of consideration expressed in foreign currency to a value in Canadian currency for purposes of section 159 of the Excise Tax Act (the "ETA"). ... However, when using the rate of exchange as provided in the contract to determine a value of the consideration in Canadian currency, the costs of acquiring the contract must be included. ...

Election to Deem Supplies to be Made for Nil Consideration

This version replaces the one dated October 2012 and titled, “Election for Nil Consideration”. ... NewCo will acquire supply contracts by way of assignment for consideration from Corporation A for use in its commercial activity. NewCo and Corporation A want to make the joint election so that the supply of the contracts to NewCo would be deemed to be made for no consideration. ...

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