Search - consideration

The counselling therapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. 11. ... The licensed counselling therapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. ...

The psychotherapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. 11. ... The licensed psychotherapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. ...

Generally, the recipient of a supply of property or a service means, where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration. ...

The proposed amendments would apply to an investment management service, a facilitatory service or a service of managing credit, rendered under an agreement for a supply, if any consideration for the supply becomes due or is paid without becoming due after December 14, 2009. They would also apply to any such service rendered under an agreement for a supply if all the consideration for the supply became due or was paid on or before December 14, 2009, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply or in respect of any other supply that includes an investment management service, facilitatory service or a service of managing credit. ...

., referrals, marketing direction, mentoring or coaching, bookkeeping, equipment); the amount paid or withheld is consideration for a taxable supply made by the principal practitioner to the practitioner. ... For the period of July 1, 2010 to August 31, 2010, the Government of Ontario will refund eligible status Indian purchasers an amount equal to the 8% provincial part of the HST paid for consideration that is due before September 1, 2010, on qualifying off-reserve supplies of property and services, upon application to the Ontario Ministry of Revenue. ...

Otherwise, the additional consideration (i.e., the amount that is over and above the FMV) that was paid to the corporation may be considered to be assistance for the purposes of calculating the CPTC or the PSTC, or an acquisition of interest in the corporation or the corporation’s business or property, depending on the facts and circumstances of the situation. ... In the case of film and video productions, crowdfunding allows producers to finance, in whole or in part, their projects or promotional activities usually in return for non-monetary considerations offered to contributors (i.e., the donation model). ...

Phase 2 of the audit has been included in the Audit, Evaluation, and Risk Branch’s (AERB) Risk-Based Audit and Evaluation Plan as part of the 2017-2019 Inventory of Engagements for Consideration. ... Procedures for Taxpayer Relief and/or other similar considerations are established and consistent with national guidelines, documented, and authorized. ...

This percentage decreases to 1% when we take into consideration the headquarters-regional exchange component. ...

Although the profile catalogues may address SoD considerations with respect to access privileges for a particular application, evidence was not available to demonstrate efforts to manage the risk of potential SoD issues on a horizontal basis. In addition, SoD considerations were not included in work moving forward to improve access management. ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded at the carrying amount. ...