Search - consideration

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Time Consideration Due 14. The consideration for employee taxable benefits is deemed to become due to the registrant on the last day of February of the year immediately following the calendar year in which the benefit was conferred. ... Non-registrants are not deemed as having made a supply for consideration when they provide taxable benefits. ...

When does consideration for a lease become due for GST/HST purposes? For GST/HST purposes, if a supply of property by way of lease is made under a written agreement, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... When is consideration viewed as being paid without having become due for GST/HST purposes? ...

When does consideration for a lease become due for GST/HST purposes? For GST/HST purposes, if a supply of property by way of lease is made under a written agreement, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... When is consideration viewed as being paid without having become due for GST/HST purposes? ...

When does consideration for a lease become due for GST/HST purposes? For GST/HST purposes, if a supply of property by way of lease is made under a written agreement, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... When is consideration viewed as being paid without having become due for GST/HST purposes? ...

Departments will apply this target where building occupancy levels, security considerations, and space configuration allow. ... Management processes and controls: By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations. ... Achievable: The CRA supports integrating environmental considerations into CRA procurement and will direct resources to meet this target iv. ...

Although single consideration is not defined in the Act, subsection 123(1) defines consideration to include “any amount that is payable for a supply by operation of law”. 25. Where a student enters into an agreement for meals to be provided under a meal plan and the agreement specifies that there is a single consideration but the payment for that consideration may be made on an instalment basis, the CRA accepts that this type of arrangement meets the requirement of single consideration under section 13 of Part III of Schedule V. 26. ... The CRA considers top‑ups or the addition of funds to a qualifying meal plan to be additional consideration for the same supply. ...

When, for GST/HST purposes, does consideration for the lease become due? ... In this case, the day the supplier issues an invoice for the consideration payable under the written agreement is irrelevant for purposes of determining when the consideration becomes due. ... Otherwise, the following rules apply, based on the earlier of the date the consideration for the lease becomes due and the date the consideration is paid without having become due. ...

Performance indicators (e.g. target take up rates) should be established taking into consideration demographic factors and cost of services. ... Marketing considerations were not always addressed during the conception and development of electronic services. ... Performance indicators (e.g. target take-up rates) should be established taking into consideration demographic factors and cost of services. ...

The amount of consideration paid for each part is considered to be the amount that is reasonably attributable to each part. ... The amount of consideration for this supply is equal to 80% of the total amount for the sole access to the telecommunications channel. ... The amount of consideration for this supply is equal to 20% of the total amount for the sole access to the telecommunications channel. ...

A recommended release strategy will be put forward for senior management consideration in 2006-2007. ... A recommended release strategy will be put forward for senior management consideration in 2006-2007. 4. ... This should be taken into consideration when establishing estimates, particularly for testing and implementation dates. ...