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In determining an ITC for a financial institution, consideration does not include nominal consideration. ... If no consideration is charged or if the consideration is less than the fair market value, enter on line 8510 the total of the fair market value for supplies made. ... If no consideration is charged or if the consideration is less than the fair market value, enter on line 8610 the total of the fair market value for supplies received. ...

A deposit given by a customer is not consideration unless and until the supplier applies the deposit as consideration for the supply. ... In this example, the consideration for the supply becomes due on May 5, 2010 (i.e., the date of the invoice) but the consideration is paid without having become due on April 30, 2010 (i.e., the day the supplier applies the deposit as consideration for the supply). ... If, in the above example, the supplier had applied the deposit as consideration for the supply on May 4, 2010, the consideration for the supply would have been paid without having become due on May 4, 2010. ...

A successor employer who has acquired all or part of a business, and who has immediately succeeded the former (predecessor) employer as the new employer of an employee, may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ... You cannot take into consideration any deductions taken by the previous employer. ...

Where there is combined consideration for a supply of ingredients and services, the consideration attributed to each of the supplies must be reasonable. ...

A successor employer who has acquired all or part of a business, and who has immediately succeeded the former (predecessor) employer as the new employer of an employee, may, under certain circumstances, take into consideration the CPP/QPP, EI, and PPIP deductions already withheld by the previous employer and continue withholding and remitting those deductions as if there were no change in employer. ... You cannot take into consideration any deductions taken by the previous employer. ...

For more information, see Guide to Ontario’s Not-for-Profit Corporations Act, 2010 and Not-for-Profit Corporations Act, 2010 – Transition Considerations. ... Related links Overview of ONCA Not-for-Profit Corporations Act, 2010 – Transition Considerations Standard Organizational By-Law My Business Account for charities Page details Date modified: 2024-06-18 ...

"] Signature: Printed Name: Position: Date: Notarized by Signature: Printed Name: Position: Date: 1 As defined in paragraph 7(a) of Article XXVI of the Canada –US Income Tax Convention (1980), the term "concerned person" means the presenter of a case to a competent authority for consideration under Article XXVI and all other persons, if any, whose tax liability to either Canada or the United States may be directly affected by the mutual agreement arising from that consideration. ...

Tax Gap in Canada: A Conceptual Study Previous page Next page Chapter 5 The Canadian Perspective The experience of other countries provides an in-depth view of the number of factors and considerations that inform the development of tax gap estimates. ... Canada's unique federal-provincial context – and the CRA's role within the federation for tax and benefits administration – presents some additional considerations as we move forward with further studies on tax gap estimation. ...

In the reporting period in which the employee received the television set from the registrant, the registrant invoiced the employee $1,000 as consideration for the television set. ... Deemed total consideration for the benefit for net tax calculation subpara 173(1)(v) 38. ... The GST/HST deemed collectible by the registrant on a taxable benefit (other than an automobile benefit) is equal to the tax fraction of the total consideration for the benefit. ...

In the reporting period in which the employee received the television set from the registrant, the registrant invoiced the employee $1,000 as consideration for the television set. ... Deemed total consideration for the benefit for net tax calculation subpara 173(1)(v) 38. ... The GST/HST deemed collectible by the registrant on a taxable benefit (other than an automobile benefit) is equal to the tax fraction of the total consideration for the benefit. ...