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The legislation is structured to provide for a pool that accumulates amounts over time, and is recalculated taking into consideration all relevant transactions and adjustments that occur over that time. ...

Currently, the business case for providing PKI on a large scale is under consideration by the federal government. ...

At any time prior to Old Trust’s 21-year anniversary, Opco redeems shares held by Old Trust and issues a promissory note or gives cash as consideration. ...

Registrants who make taxable supplies (other than zero-rated supplies) of goods and services and are required to collect the tax must disclose to the recipients that the tax has been charged on the supplies in one of the following three ways: by indicating on receipts, invoices or in written agreements the consideration paid or payable by the recipient and the actual amount of tax payable in respect of the supply in a manner that clearly indicates the amount of tax; by indicating on receipts, invoices or in written agreements that the amount paid or payable includes the tax payable in respect of the supply; or if the registrant chooses to indicate the tax on invoices, receipts or written agreements, the total amount of tax payable or the total of the rates (7% or 15%) at which tax is payable must be indicated on the invoices, receipts or agreements. ...

Of course, this consideration will not be required if the period in question is acceptable under any other criteria set out in this newsletter. ...

The legislation is structured to provide for a pool that accumulates amounts over time, and is recalculated taking into consideration all relevant transactions and adjustments that occur over that time. ...

Some examples of ancillary services could include: security traffic control janitorial or cleaning services landscaping waste collection, disposal, and recycling snow removal To be an eligible expense, payments for ancillary services must: be required to be paid by an eligible entity under a qualifying net lease agreement be paid as regular instalments to the lessor be for services customarily supplied or rendered in connection with the rental of real property, and meet the rest of the criteria for eligible rent expenses Other considerations for determining if a payment made for ancillary services is an eligible expense are the terms of the net lease, the location and nature of the real property, and the type of business renting the real property. ...

File Form GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges. ...

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...