Search - consideration

Results 211 - 220 of 1664 for consideration
Current CRA website

Deposits (GST 300-6-8)

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Consideration Paid 3. Consideration is paid when it is received by the supplier. Consideration Becomes Due 4. Under subsection 152(1) of the Act, consideration, or a part thereof, for a taxable supply, is deemed to become due on the earliest of the following days: (a) the day that the supplier first issues an invoice in respect of the supply for that consideration or part; (b) the date of that invoice; (c) the day when, but for an undue delay, the supplier would have issued an invoice in respect of the supply for that consideration or part; and (d) the day that the recipient is required to pay that consideration or part pursuant to an agreement in writing. ...
Current CRA website

Consignment Sales (GST 300-6-9)

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Consideration Paid 3. Consideration is paid when it is received by the supplier. Consideration Becomes Due 4. Under subsection 152(1) of the Act, consideration, or a part thereof, for a taxable supply, is deemed to become due on the earliest of the following days: (a) the day that the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice; (b) the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part; and (c) the day that the recipient is required to pay that consideration or part pursuant to an agreement in writing. ...
Current CRA website

Time of Liability General Rule (GST 300-6-1)

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Consideration Paid 5. Consideration is paid when it is received by the supplier. ... The consideration in this case is not actually paid until the postdate. 6. ...
Current CRA website

Override Rule (GST 300-6-11)

Consideration Paid 4. Consideration is paid when it is received by the supplier. ... The tax payable will be calculated on any consideration not paid or due by that day. ... The tax will be calculated on the value of the consideration or part consideration, which has not been paid or become due by that day. 16. ...
Current CRA website

Continuous Supplies (GST 300-6-6)

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Consideration Paid 3. Consideration is paid when it is received by the supplier. Consideration Becomes Due 4. Under subsection 152(1) of the Act, consideration, or a part thereof, for a taxable supply, is deemed to become due on the earliest of the following days: (a) the day that the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice; (b) the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part; and (c) the day that the recipient is required to pay that consideration or part pursuant to an agreement in writing. ...
Current CRA website

Combined Supplies (GST 300-6-16)

Where consideration is monetary the amount of the money will be used to calculate the tax. ... Consideration Paid 3. Consideration is paid when it is received by the supplier. Consideration Becomes Due 4. Under subsection 152(1) of the Act, consideration, or a part thereof, for a taxable supply, is deemed to become due on the earliest of the following days: a) the day that the supplier first issues an invoice in respect of the supply for that consideration or part; b) the date of that invoice; c) the day when, but for an undue delay, the supplier would have issued an invoice in respect of the supply for that consideration or part; and d) the day that the recipient is required to pay that consideration or part pursuant to an agreement in writing. ...
Current CRA website

Agreements in Writing (GST 300-6-4)

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Consideration Paid 3. Consideration is paid when it is received by the supplier. Consideration Becomes Due 4. Under subsection 152(1) of the Act, consideration, or a part thereof, for a taxable supply, is deemed to become due on the earliest of the following days: (a) the day that the supplier first issues an invoice in respect of the supply for that consideration or part; (b) the date of the invoice; (c) the day when, but for an undue delay, the supplier would have issued an invoice in respect of the supply for that consideration or part; and (d) the day that the recipient is required to pay that consideration or part pursuant to an agreement in writing. ...
Current CRA website

Time of Liability (GST 300-6)

Where the consideration is non-monetary, the fair market value of the consideration at the time the supply was made will be used to calculate the tax. ... Consideration Paid 9. Consideration is considered to be "paid" when the supplier receives the money, property or service which is consideration for the supply. ... The tax will be calculated on the value of the consideration or part consideration, which has not been paid or become due by that day. 29. ...
Current CRA website

Time of Liability (GST 300-6)

Where the consideration is non-monetary, the fair market value of the consideration at the time the supply was made will be used to calculate the tax. ... Consideration Paid 9. Consideration is considered to be "paid" when the supplier receives the money, property or service which is consideration for the supply. ... The tax will be calculated on the value of the consideration or part consideration, which has not been paid or become due by that day. 29. ...
Current CRA website

Proposed Exemption of Multidisciplinary Health Care Services

The consideration for the supply can reasonably be attributed to the particular services in the following manner: 40% for the psychological services; 30% for the physiotherapy services; and 30% for the chiropractic services. ... The corporation determines that, based on its fee for service rates, 8% of the consideration for the supply can be reasonably attributed to the massage therapy services. In this case, 92% of the consideration for the supply can reasonably be attributed to the occupational therapy, physiotherapy and nursing services. ...

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