Search - consideration

Generally, where property or services are given as consideration in exchange for other property or services, the value of consideration for one is the fair market value of the other. ... If a portion of the consideration given by the farmor is monetary, tax on the farmee's contribution is calculated on that consideration. ... Value of consideration ss 153(6) 93. The value of the consideration or part for any supply of the natural gas liquids (or the right to recover the liquids) recovered at a straddle plant is deemed to be nil if the consideration or a part of the consideration is make-up gas. ...

Example 4 From Example 1, the registrant tour operator calculates the taxable percentages for the GST-taxable portion and the HST-taxable portions as follows: GST – taxable portion: $275 ÷ $2,000 = 3.75% 14% HST – taxable portion: $375 ÷ $2,000 = 18.75% 15% HST – taxable portion: $300 ÷ $2,000 = 15.00% Step 4: Determining the consideration for each taxable portion The next step is to determine the consideration for each taxable portion of the tour package. ... The registrant tour operator calculates the GST on the tour package by applying the 5% GST on the part of the consideration for the tour package that is attributable to the GST-taxable portion. The registrant tour operator then calculates the 14% HST on the tour package by applying the 14% HST on the part of the consideration for the tour package that is attributable to the 14% HST-taxable portion. ...

Whether the technical risk to the process or product justifies the ED+EP determination is based on technical considerations (see section 2.2.1) and applicable evidence (see section 2.2.2). 2.2.1 Technical considerations to establish technical risk The following technical considerations help to make a preliminary evaluation that there is technical risk to the process or product: The extent of the changes being undertaken is such that it is uncertain how the experiment will impact the process or the manufactured product. ... The facts must support the preliminary evaluation based on the technical considerations described in section 2.2.1. ... The different forms of available evidence will depend on the technical considerations identified, as well as the particular project itself. ...

Whether the technical risk to the process or product justifies the ED+EP determination is based on technical considerations (see section 2.2.1) and applicable evidence (see section 2.2.2). 2.2.1 Technical considerations to establish technical risk The following technical considerations help to make a preliminary evaluation that there is technical risk to the process or product: The extent of the changes being undertaken is such that it is uncertain how the experiment will impact the process or the manufactured product. ... The facts must support the preliminary evaluation based on the technical considerations described in section 2.2.1. ... The different forms of available evidence will depend on the technical considerations identified, as well as the particular project itself. ...

The consideration for the services becomes payable during that period. ... The value of the consideration for the supply is $45,000, on which the PSB pays $2,250 in GST ($45,000 × 5%). ... The value of the consideration for the supply is $20,000, on which the PSB pays $1,000 in GST ($20,000 × 5%). ...

The consideration for the services becomes payable during that period. ... The value of the consideration for the supply is $45,000, on which the PSB pays $2,250 in GST ($45,000 × 5%). ... The value of the consideration for the supply is $20,000, on which the PSB pays $1,000 in GST ($20,000 × 5%). ...

The provision of each part of the real property is deemed to be a separate supply for consideration equal to the portion of the total consideration for all the property that is reasonably attributable to the part that is situated in each province. ... The consideration for this supply is equal to 80% of the total consideration for the sole access to the telecommunications channel. ... The consideration for this supply is equal to 20% of the total consideration for the sole access to the telecommunications channel. ...

However, any address of the recipient obtained in the ordinary course of business of the supplier should be taken into consideration in applying the rule. ... The recipient is generally the person who is liable under the agreement for the supply to pay the consideration payable for the supply. 45. ... Rule 3A – Consideration of $300 or less through a specified location 60. ...

That is, they should take into consideration all the facts from the previous review in doing the present one. 4. ... Another important consideration is that the claimant could later decide to file a Notice of Objection if a claim is disallowed as unsubstantiated. ... The RTA should make an effort to understand and take into consideration the different investigative approaches that can be adopted. ...

The delegated manager will take a number of factors into consideration and make a determination on the matter. ... The decision to reduce or waive the limitation period will consider: the circumstances under which the termination of their service occurred; the general employment prospects of the employee or former employee; the significance to the CRA of information acquired by the employee or former employee by virtue of their role at the CRA; the desirability of a rapid transfer of the employee’s or former employee’s knowledge and skill from the CRA to private or other governmental sectors; the degree to which the new employer might gain unfair commercial or private advantage by hiring the employee or former employee; the authority and influence the employee had in their position at the CRA; and any other consideration at the discretion of the Agency. ... Considerations for managing a financial conflict of interest Reimbursement of costs: At the discretion of your delegated manager, the CRA may reimburse reasonable administrative costs that you may incur as a result of arrangements made to manage a conflict of interest arising from the disclosed private interests. ...