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Section 218 requires every recipient of an imported taxable supply to pay tax at the rate of 5% on the value of the consideration for the supply. ... The term "qualifying consideration" is defined in section 217. ... In determining an ITC for a financial institution, consideration does not include nominal consideration. ...

In accordance with subsection 232(2), where goods are returned to the supplier for a full or partial refund of the consideration, the supplier may (a) adjust the amount of tax charged but not collected by subtracting the portion of tax that was calculated on the amount by which the consideration was reduced, where tax calculated on the consideration or part was charged but not collected; and (b) credit or refund the tax collected on the portion of the consideration or part that was reduced, where tax calculated on the consideration or part was collected. ... However, if instead of a deposit, the caterer required part payment of the consideration on December 10, 2024, the catering service would not be zero-rated as part of the consideration is paid in a period that is not the eligible period. 19F. ... Accordingly, the zero-rating provision in section 13 would apply to the consideration for that single supply of delivered Prepared Food. ...

The primary groups responsible for advising on, implementing, or reporting on activities in the Plan are: Sustainable Development Steering Committee (SDSC) and Sustainable Development (SD) Champions: The role of the SDSC is to guide the work of the SD Centre of Expertise, report to the Agency Management Committee on progress with the SD Strategy, and influence senior executives towards integrating sustainable development considerations into their decision-making. ... They also play a key role in integrating SD considerations at their respective management tables. ... Measure: Number of new communications products and training materials 3.1.2.1 Develop and promote an SD online learning product for employees (2014) Online SD learning product is available for employees; online knowledge transfer guide for MGs and ECs; e-learning solutions for auditors by 2014 F&A (SD CoE)/ HRB (TLD), SD Network/- 3.1.2.2 Update the SD Program management and communication (2014) SD program and communications are adapted to new organizational model F&A (SD CoE)/- /- Objective 3.2: Incorporate SD in information technology processes Long-term outcome: Sustainable information technology services and infrastructure Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 3.2.1 Target 3.2.1: SD considerations are integrated into the life cycle management of IT processes and infrastructure Measure: Types of SD considerations included in IT management 3.2.1.1 Integrate SD criteria in ITB project templates (2014) SD criteria in project templates ITB/F&A (SD CoE)/- 3.2.1.2 Integrate SD considerations into ITB training and learning products (Annual) IT training/learning products include SD (i.e., Welcome Aboard and Setting the Compass) ITB/F&A (SD CoE)/- 3.2.1.3 Measure and communicate the SD benefits associated with IT improvements (2013) Report on the SD benefits of IT improvements ITB/F&A (SD CoE)/- Objective 3.3: Integrate SD into CRA accountability framework Long-term outcome: SD is part of the corporate culture Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 3.3.1 Target 3.3.1: SD is integrated into corporate accountability framework Measure: Types of corporate documents and templates that have integrated SD 3.3.1.1 Integrate SD into corporate plans and reports (Annual) SD integrated into RPP/CBP, DPR/ Annual Report F&A (SMPSD)/SIB, SD Network/- 3.3.1.2 Continue integrating SD measures into EC performance agreements and MG performance expectations (Annual) SD measures integrated in 100% of EC performance agreements and 90% of MG performance expectations HRB, SIB/F&A (SD CoE)/- 3.3.1.3 Integrate SD criteria into key corporate templates (Annual) SD criteria integrated into key Agency templates (RIMC, Strategic Investment, Benefits Measurement Plan, FACS) F&A (RMD, SMPSD)/CAEB/ F&A (SDCoE) 3.3.1.4 Use the SD Criteria Tool to integrate SD considerations into CRA policies, programs, plans, and projects (2014) CRA Policies, programs, plans, and projects include sustainability criteria ABSB, CPB, HRB, ITB, TSDMB/F&A (SDCoE)/- 3.3.1.5 Update the SD Line of Enquiry for use in internal audits (2013) SD Line of Enquiry updated CAEB/F&A (SD CoE)/- Appendix 1: Definitions of Terminology and Acronyms Terminology This symbol indicates that the activity directly supports the Federal Sustainable Development Strategy of the Government of Canada Long-term outcome- A high-level statement about the desired results of our actions towards sustainable development. ...

Where the property is personal property, the supply is generally deemed to have been made for no consideration. ... Subsection 184(1) generally deems the sale to have been made for no consideration. ... Under subparagraph 184.1(2)(a)(iii), the contract payment is deemed to be consideration for the surety’s deemed taxable supply. ...

Where the property is personal property, the supply is generally deemed to have been made for no consideration. ... Subsection 184(1) generally deems the sale to have been made for no consideration. ... Under subparagraph 184.1(2)(a)(iii), the contract payment is deemed to be consideration for the surety’s deemed taxable supply. ...

Moving expenses that are considered non-taxable benefits are discussed in Moving expenses and relocation benefits During the same GST/HST reporting period, you make a supply of the property or service to an employee or their relative for consideration that becomes due in that period and that is equal to its fair market value Property supplied by way of lease, licence, or similar arrangement You cannot claim an ITC for the GST/HST paid or payable on property supplied by way of lease, licence, or similar arrangement that is more than 50% for the personal consumption, use, or enjoyment of one of the following: if you are an individual, yourself or another individual related to you if you are a partnership, an individual who is a partner or another individual who is an employee, officer, or shareholder of, or related to, a partner if you are a corporation, an individual who is a shareholder or another individual related to the shareholder if you are a trust, an individual who is a beneficiary or another individual related to the beneficiary However, you can claim an ITC if, during the same GST/HST reporting period, you make a taxable supply of the property to that individual for consideration that becomes due in that period and that is equal to its fair market value. ...

Moving expenses that are considered non-taxable benefits are discussed in Moving expenses and relocation benefits During the same GST/HST reporting period, you make a supply of the property or service to an employee or their relative for consideration that becomes due in that period and that is equal to its fair market value Property supplied by way of lease, licence, or similar arrangement You cannot claim an ITC for the GST/HST paid or payable on property supplied by way of lease, licence, or similar arrangement that is more than 50% for the personal consumption, use, or enjoyment of one of the following: if you are an individual, yourself or another individual related to you if you are a partnership, an individual who is a partner or another individual who is an employee, officer, or shareholder of, or related to, a partner if you are a corporation, an individual who is a shareholder or another individual related to the shareholder if you are a trust, an individual who is a beneficiary or another individual related to the beneficiary However, you can claim an ITC if, during the same GST/HST reporting period, you make a taxable supply of the property to that individual for consideration that becomes due in that period and that is equal to its fair market value. ...

Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections From: Canada Revenue Agency GST/HST Notices- Notice 290 December 2015 As discussed in Excise and GST/HST News – No 95, section 156 of the Excise Tax Act permits certain corporations resident in Canada and Canadian partnerships to jointly elect to treat taxable supplies (with certain exceptions) made between them as having been made for no consideration. Specified members of a qualifying group wishing to make this election are required to file Form RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes. ...

. • Giving consideration to the fact that the sharing economy is already in full swing. 4. ... The element of trust creates a moral justification for people to participate in the UE. • Close-knit social networks give people a sense of trust, which makes consumers knowingly engaging in UE transactions less likely to identify with messaging that demonizes UE activity. • Consideration should be given to the perceived benefits of participating in the UE, especially for marginalized communities, in order to better understand what incentives or nudging techniques may actually work. • Messaging from the CRA and its partners on the UE should have a consistent tone and vocabulary, and be communicated repeatedly. 5. ...

. • Giving consideration to the fact that the sharing economy is already in full swing. 4. ... The element of trust creates a moral justification for people to participate in the UE. • Close-knit social networks give people a sense of trust, which makes consumers knowingly engaging in UE transactions less likely to identify with messaging that demonizes UE activity. • Consideration should be given to the perceived benefits of participating in the UE, especially for marginalized communities, in order to better understand what incentives or nudging techniques may actually work. • Messaging from the CRA and its partners on the UE should have a consistent tone and vocabulary, and be communicated repeatedly. 5. ...