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Acquisition of property for more than fair market value (FMV) or disposition of property for less than FMV Subsection 146(9) provides that, where a trust governed by a RRSP disposes of property for less than the FMV of the property at the time of the disposition, or acquires property for a consideration greater than the FMV of the property at the time of the acquisition, the difference between the FMV and the consideration is included in computing the income of the annuitant under the plan. Subsection 146.3(4) provides that, where a trust governed by a RRIF disposes of property for less than the FMV of the property at the time of the disposition, or acquires property for a consideration greater than the FMV of the property at the time of the acquisition, then two times the difference between the FMV and the consideration is included in computing the income of the taxpayer who is the annuitant under the fund. ...

For GST/HST purposes, the amount of the security charge is included in the consideration for the supply of the air transportation service. As such, where the supply of the service, other than a zero-rated supply, is made in a participating province, the total consideration for the supply, which includes the security charge, is subject to HST at 15%. Where the supply is made in a non-participating province, the total consideration for the supply, including the security charge, is subject to GST at 7% providing the supply is not zero-rated. ...

., the consideration, as established in the agreement, before the GST or HST or any new housing rebates are taken into account) would be considered to include the provincial part of the HST. ... Given that the consideration exceeds $450,000, a GST/HST new housing rebate is not available. ... Where the HST applies to the resale of housing by a reseller that qualifies as a "first reseller" of the housing, the first reseller would be entitled to claim an input tax credit or a rebate equal to a portion of the consideration paid by the first reseller on their grandparented purchase of the housing. ...

In making this determination, the following considerations would apply: 1. ... The full consideration for the sale of all serviced lots within the subdivision must be subject to GST/HST and there is no direct recovery of costs related to the infrastructure through the imposition of tax-exempt lot levies, property taxes and/or special fees by the municipality. ... The full consideration charged for the sale of all serviced lots within the subdivision is subject to GST/HST. ...

Flow-through share agreement [Ss. 66(12.6), 66(12.601), 66(12.62), and 66(15)]- a written agreement entered into between an investor (corporation, partnership, individual, or trust) and the principal-business corporation (PBC), under which the PBC agrees to incur Canadian exploration expenses (CEE) or Canadian development expenses (CDE), the total of which will not be less than the consideration paid to the corporation for the FTS, and to renounce to the investor amounts of CEE or CDE that are not more than the consideration. ... The consideration to be received must either be stated in the agreement, or determinable within 60 days of the agreement date. ... If consideration is received for the option, and the corporation agrees to incur eligible expenses and to renounce them, then the qualifying period starts on the agreement date for that consideration. ...

The following examples illustrate the application of the ATSC on an airline ticket: One Ticket Purchased in Canada Return Journey Ottawa to Vancouver 2010-04-01 Vancouver to Ottawa 2010-04-05 Total of both fares $400.00 ATSC $14.25 Consideration for GST $414.25 GST 5% $20.71 Total $434.96 One Ticket Purchased in Canada One Way Journey Ottawa to Calgary 2010-04-01 Total of fare $400.00 ATSC $7.12 Consideration for GST $407.12 GST 5% $20.36 Total $427.48 One Ticket Purchased in Canada One Way Journey Moncton to Washington 2010-04-01 Total of fare $400.00 ATSC $12.10 Consideration for HST $412.10 HST 13% $53.57 Total $465.67 One Ticket Purchased in Canada Return Journey Vancouver to Tokyo 2010-04-01 Tokyo to Vancouver 2010-04-15 Total of both fares $400.00 ATSC $25.91 Total $425.91 One Ticket Purchased in Canada Return Journey Halifax to Calgary 2010-04-01 Calgary to Halifax 2010-04-15 Total of both fares $400.00 ATSC $14.25 Consideration for HST $414.25 HST 13% $53.85 Total $468.10 For more information, refer to Excise Taxes and Other Levies Notice ETSL81, Increases to Air Travellers Security Charge Rates Effective May 1, 2024, and go to Air Travellers Security Charge (ATSC) Rates. 10. ... The ATSC will not apply to air travel that is donated for no consideration by an air carrier to a registered charity that arranges free flights for individuals (for example, for medical purposes) as part of carrying out its charitable purposes. ...

The following examples illustrate the application of the ATSC on an airline ticket: One Ticket Purchased in Canada Return Journey Ottawa to Vancouver 2010-04-01 Vancouver to Ottawa 2010-04-05 Total of both fares $400.00 ATSC $14.25 Consideration for GST $414.25 GST 5% $20.71 Total $434.96 One Ticket Purchased in Canada One Way Journey Ottawa to Calgary 2010-04-01 Total of fare $400.00 ATSC $7.12 Consideration for GST $407.12 GST 5% $20.36 Total $427.48 One Ticket Purchased in Canada One Way Journey Moncton to Washington 2010-04-01 Total of fare $400.00 ATSC $12.10 Consideration for HST $412.10 HST 13% $53.57 Total $465.67 One Ticket Purchased in Canada Return Journey Vancouver to Tokyo 2010-04-01 Tokyo to Vancouver 2010-04-15 Total of both fares $400.00 ATSC $25.91 Total $425.91 One Ticket Purchased in Canada Return Journey Halifax to Calgary 2010-04-01 Calgary to Halifax 2010-04-15 Total of both fares $400.00 ATSC $14.25 Consideration for HST $414.25 HST 13% $53.85 Total $468.10 For more information, refer to Excise Taxes and Other Levies Notice ETSL81, Increases to Air Travellers Security Charge Rates Effective May 1, 2024, and go to Air Travellers Security Charge (ATSC) Rates. 10. ... The ATSC will not apply to air travel that is donated for no consideration by an air carrier to a registered charity that arranges free flights for individuals (for example, for medical purposes) as part of carrying out its charitable purposes. ...

In doing so, ethical procurement, including the elimination of forced or child labour from the federal government’s supply chains, became a more prominent consideration. In response to these changes, the CRA has started to adapt its application of sound stewardship to encompass social responsibility in addition to expanding its existing environmental considerations. ... To reflect the GC’s broader understanding of sustainability and greater focus on socio-economic considerations, the scope of this directive was significantly expanded by adding asset management considerations. ...

Note that the way the consideration for the supply is calculated is not, in and of itself, a determining factor. ... Analysis Under the agreement, the insurer receives several elements from the corporation for the consideration paid to the corporation. ... The corporation does not receive separate consideration from the insurer for its services provided under Agreement B. ...

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. The value of consideration or part for the supply of make-up gas is also deemed to be nil if the consideration is the natural gas liquids recovered at a straddle plant or the right to recover the liquids. If there is any monetary consideration for either supply, tax is calculated in the normal manner. ...