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Determining the consideration for the taxable portion Consideration for portions of tour package – first supplier para 163(1)(a) 33. ... The consideration for the respective relevant portions is calculated as follows: NON-PROVINCIALLY TAXABLE PORTION PROVINCIALLY TAXABLE PORTION Consideration for the supply of the tour package $2,724 $2,724 Taxable percentage 20% 80% Consideration for the relevant portion $544.80 $2,179.20 The registrant would charge the following amounts with respect to the supply of the tour package: Consideration for the supply of the tour package $2,724.00 GST ($544.80 × 5%) 27.24 HST ($2,179.20 × 13%) 283.30 Total $3,034.54 Consideration for portions of tour package – subsequent supplier para 163(1)(b) 34. When a supply of a tour package is made by a person other than the first supplier (i.e., a subsequent supplier), the consideration for the supply of the relevant portion is determined by the formula A X B where A is the percentage that the consideration for the supply to the subsequent supplier of the relevant portion is of the total consideration paid or payable by the subsequent supplier for the entire tour package; and B is the total consideration paid or payable to the subsequent supplier for the entire tour package. ...

Determining the consideration for the taxable portion Consideration for portions of tour package – first supplier para 163(1)(a) 33. ... The consideration for the respective relevant portions is calculated as follows: NON-PROVINCIALLY TAXABLE PORTION PROVINCIALLY TAXABLE PORTION Consideration for the supply of the tour package $2,724 $2,724 Taxable percentage 20% 80% Consideration for the relevant portion $544.80 $2,179.20 The registrant would charge the following amounts with respect to the supply of the tour package: Consideration for the supply of the tour package $2,724.00 GST ($544.80 × 5%) 27.24 HST ($2,179.20 × 13%) 283.30 Total $3,034.54 Consideration for portions of tour package – subsequent supplier para 163(1)(b) 34. When a supply of a tour package is made by a person other than the first supplier (i.e., a subsequent supplier), the consideration for the supply of the relevant portion is determined by the formula A X B where A is the percentage that the consideration for the supply to the subsequent supplier of the relevant portion is of the total consideration paid or payable by the subsequent supplier for the entire tour package; and B is the total consideration paid or payable to the subsequent supplier for the entire tour package. ...

Subjects for consideration The initial subjects identified for consideration were: Strategies to help alleviate and discourage offshore non-compliance; Audit agreement policies; Fairness in the application of penalties; Consistency in the administration of the Voluntary Disclosure Program; Priorities and effective practices of the Criminal Investigation Program to ensure fairness for all taxpayers; and Communication products to promote voluntary compliance and clearly explain CRA policies. Additional subjects for consideration include: CRA's handling of the Panama Papers and Paradise Papers leaks- an opportunity for independent assessment of the CRA's response and results vis à vis results being reported in other jurisdictions Project work underway to identify high risk non-compliant taxpayers in the high-net worth population- presentations on postal code projects and JITSIC projects to the extent permissible under the JITSIC rules Limits of s. 241 and transparency- exploring opportunities on navigating the line between privacy and public interest Power of inquiry and potential use- how the CRA has used this in the past, limitations and considerations in application and how it could be made more accessible generally. ... Additional subjects for consideration may be added by the committee, the Minister, or the CRA. ...

Consideration and retail value How to determine the consideration and retail value for calculating the luxury tax. ...

You need all of the above to claim the CCUS ITC If you meet all of the above criteria, you should also be aware of other considerations. ... Based on your selections above: You may be ready to claim the CCUS ITC You should also be aware of other considerations. Other considerations Changes to your project If there have been changes to your project after project plan submission, you may need to submit a revised project plan. ...

Determining Whether a Transfer Payment is Consideration For a Supply On June 23, 2022, the Canada Revenue Agency (CRA) published GST/HST Memorandum 18-4, Determining Whether a Transfer Payment is Consideration For a Supply (Memorandum 18-4). ... Consideration is defined in the ETA to include any amount payable by operation of law. ... The PST of 8% imposed under BC’s Provincial Sales Tax Act is prescribed and usually excluded from the consideration for a supply. ...

The tour operator determines the consideration for the GST-taxable portion and the HST-taxable portions of the tour package as follows: GST-taxable portion 12% HST-taxable portion 13% HST-taxable portion Selling price $3,795.00 $3,795.00 $3,795.00 Taxable percentage 12% 9% 51% Consideration for each portion $455.40 $341.55 $1,935.45 Step 5: Calculating the GST and the HST Tour operators calculate the GST on tour packages by applying the GST on the consideration for the tour package that is attributable to the GST-taxable portion. They calculate the 12% HST by applying the 12% HST on the consideration for the tour package that is attributable to the 12% HST-taxable portion. They calculate the 13% HST by applying the 13% HST on the consideration for the tour package that is attributable to the 13% HST-taxable portion. ...

Other considerations when earning rental income In addition to claiming your income and deducting allowable expenses, there are other considerations that could impact your tax situation. ...

., receipts, cancelled cheques, you should submit full details and a written explanation for consideration. ... Other considerations Indicate with your request if this is the first or second review request. ...

In making a determination of whether or not a PE exists, there are numerous factors to be taken into consideration in deciding if the basic elements for a PE exist. ... Other considerations Other types of PEs This memorandum focused on the general definition of a PE. ... Consideration should be given to whether one of these types of PEs could be applicable to the situation under review. ...