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Consideration must be given to any purpose or function for which the entity is licensed or regulated (including those of any predecessor). 3.11 There can be circumstances where an entity holds financial assets for a customer where the income attributable to holding the financial assets or providing related financial services belongs to (or is otherwise paid to) a related entity. For example, the entity could hold assets for a customer of a related entity, or consideration is paid to a related entity, either as an identifiable payment or as one element of a consolidated payment. ... Other considerations 9.83 A Canadian financial institution may receive a self-certification from an entity that is not resident in Canada that it is a financial institution. ...

The consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due. ... Where the consideration for a taxable supply is paid or becomes due on more than one day, the HST becomes payable on the day that is the earlier of the day that part of the consideration is paid and the day that part of the consideration becomes due. ... When is the consideration paid without having become due? The consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due. ...

When is consideration paid without having become due? Consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due. ... Since the consideration becomes due on July 5, 2016, HST at 15% applies to the total consideration payable for the supply, including the $100 deposit. 18. ...

When is consideration paid without having become due? Consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due. ... Since the consideration becomes due on October 5, 2016, HST at 15% applies to the total consideration payable for the supply, including the $100 deposit. 18. ...

What rate of tax applies on the amount of consideration charged on this invoice? ... The reduced 5% GST or 13% HST rate will apply to the consideration for that supply. 46. ...

If yes, the payment may not be regarded as consideration. (b) a purchase purpose? ... If yes, this suggests that the payment is for a public purpose and may not be consideration. ... SUMMARY OF POLICY GUIDELINES IS A TRANSFER PAYMENT CONSIDERATION FOR A SUPPLY? ...

If yes, the payment may not be regarded as consideration. (b) a purchase purpose? ... If yes, this suggests that the payment is for a public purpose and may not be consideration. ... SUMMARY OF POLICY GUIDELINES IS A TRANSFER PAYMENT CONSIDERATION FOR A SUPPLY? ...

The consideration includes the additional amount payable in respect of the deck. 57. ... The total consideration payable for the housing is the sum of the following: the value of the consideration payable for the new housing as determined for GST/HST purposes, plus the sum of the value of the consideration for any taxable interest (such as an option to purchase the housing) payable by the recipient to the supplier in respect of the new housing. ... The amount of the rebate is equal to 1.0% multiplied by the total consideration. 75. ...

The consideration includes the additional amount payable in respect of the deck. 57. ... The total consideration payable for the housing is the sum of the following: the value of the consideration payable for the new housing as determined for GST/HST purposes, plus the sum of the value of the consideration for any taxable interest (such as an option to purchase the housing) payable by the recipient to the supplier in respect of the new housing. ... The amount of the rebate is equal to 1.0% multiplied by the total consideration. 75. ...

What rate of tax applies on the amount of consideration charged on this invoice? ... The 5% GST rate would apply to the consideration for that supply. 41. ...