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The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.1805 = $362,854.72 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.1625 = $368,473.12 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.158 = $369,905.01 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ...

This includes payments made as consideration for the cancellation of a lease or sublease. ... Ltd. v MNR, 66 DTC 140 (TAB) 27.7.3 Audit considerations Auditors must carefully examine all aspects of the various transactions that gave rise to any foreign exchange gains or losses. ... In this case, the primary consideration granted by the taxpayer was its acceptance of its obligations under the various leases to pay rent, and these obligations were on revenue account. ...

This includes payments made as consideration for the cancellation of a lease or sublease. ... When a tenant is not in the business of renting property, an amount the tenant receives from a landlord as consideration for the cancellation of a lease represents proceeds of disposition of part or all of the leasehold interest. ... In this case, the primary consideration granted by the taxpayer was its acceptance of its obligations under the various leases to pay rent, and these obligations were on revenue account. ...

Q1 Consideration Enter the consideration received in Q1. Q1 Currency code Enter the currency code the consideration was paid in Q1. ... Q2 Consideration Enter the consideration received in Q2. Q2 Currency code Enter the currency code the consideration was paid in Q2. ... Q3 Consideration Enter the consideration received in Q3. Q3 Currency code Enter the currency code the consideration was paid in Q3. ...

Considerations Filing methods and platforms The following table includes statistics for the 2023-2024 fiscal year. ... The Ethics pillar embeds ethical considerations in every step of the design, deployment, and ongoing auditing of AI and automated decision-making solutions. ... Considerations For the CRA's tax and benefit administration to be most effective, it is imperative to have high-quality information and data. ...

Qualifying consideration Qualifying consideration is defined in section 217 and is in respect of an outlay made, or expense incurred, outside Canada. ... Therefore the amount is included in Part A of qualifying consideration. ... As such, the amount is included in Part A of qualifying consideration. ...

Paid or credited consideration 3.15 For Part XX purposes, consideration is compensation in any form paid or credited to a seller in connection with relevant activities. ... These relevant activities are: selling goods for consideration renting real or immovable property, for consideration providing a personal or prescribed service, for consideration renting a means of transport for consideration Selling goods 4.2 Selling goods for consideration is a relevant activity. ... Consideration over multiple periods 7.5 Consideration is a key determination when considering a reportable seller (see Chapter 3). ...

Applying the rebate factor to calculate the value of the consideration Value of consideration 14. ... Value of the consideration for purposes of the Nova Scotia rebate Consideration payable for stated price net of rebates 37. ... Applying the rebate factor to calculate the value of the consideration Value of consideration 41. ...

Applying the rebate factor to calculate the value of the consideration Value of consideration 14. ... Value of the consideration for purposes of the Nova Scotia rebate Consideration payable for stated price net of rebates 37. ... Applying the rebate factor to calculate the value of the consideration Value of consideration 41. ...

COVID-19 — Impacts and considerations for the CRA The CRA's recent transformation initiatives, supported by the People First philosophy, created the right conditions for a strong and empathetic service-oriented delivery of emergency response measures during the pandemic The CRA put clients and stakeholders at the centre of its administration of pandemic programs: It developed new tools for stakeholder engagement and solicited participants' views on their experience to improve communications and education efforts It conducted 24 usability studies with 165 Canadians It hosted or participated in 64 stakeholder interactive question-and-answer sessions with over 19,800 participants representing eligible small and medium businesses, employers and stakeholder organizations Context The CRA is always looking at how it can improve its support to Canadians and be a world-class tax and benefits administration. ... Considerations The CRA has been implementing an approach to the design and delivery of its programs and services centered on clients' needs and experiences across service channels (i.e., the Internet, contact centres, and letter mail). ... Long-term considerations The CRA is evaluating new ways to improve its collection of, access to, and use of data in order to provide a better service to clients and continue to be an effective and efficient tax and benefit administration. ...