Search - consideration

This amendment applies to supplies for which consideration becomes due after April 23, 1996, or is paid after that day without having become due. 3. ... This applies to supplies for which all of the consideration becomes due after April 23, 1996, or is paid after that day without having become due. ... The amendments apply to supplies for which all of the consideration becomes due or is paid without having become due on or after May 14, 1996. ...

This amendment applies to supplies for which consideration becomes due after April 23, 1996, or is paid after that day without having become due. 3. ... This applies to supplies for which all of the consideration becomes due after April 23, 1996, or is paid after that day without having become due. ... The amendments apply to supplies for which all of the consideration becomes due or is paid without having become due on or after May 14, 1996. ...

Another condition is that the total amount of consideration for eligible property purchased with the use of the certificate and included in a single invoice or agreement must be at least $1000. ... These two amendments apply to supplies for which all of the consideration became due after February 28, 2000, or was paid after that day without having become due. ... For example, property that is acquired for use in supplying a service for a single consideration and that is not intended to be sold separately is not part of the domestic inventory of a person. ...

Supply of transponders for consideration 61. Where a transponder is provided, otherwise than by way of lease, to an end-user for consideration, the transponder will be considered part of the exempt supply of a right to use a highway or a bridge. Therefore, any consideration relating to the provision of the transponder is not subject to tax. ... Highway and bridge authorities or operators may charge additional amounts, some of which may form part of the consideration for a right to use a road or bridge while others may be consideration for separate supplies that are usually taxable at 5% or 13%. ...

Supply of transponders for consideration 61. Where a transponder is provided, otherwise than by way of lease, to an end-user for consideration, the transponder will be considered part of the exempt supply of a right to use a highway or a bridge. Therefore, any consideration relating to the provision of the transponder is not subject to tax. ... Highway and bridge authorities or operators may charge additional amounts, some of which may form part of the consideration for a right to use a road or bridge while others may be consideration for separate supplies that are usually taxable at 5% or 13%. ...

Indicator(s): Performance evaluations that include environmental considerations (output) The performance evaluations for all managers and functional heads of procurement and materiel management included environmental considerations. ... We will continue reviewing procurement-related management processes and controls to identify areas to include environmental considerations during the next period. Indicator(s): Procurement management processes and controls identified for inclusion of environmental considerations (output) Environmental considerations are being incorporated into RFP templates, procedures for the Procurement Oversight Committees, and the CRA Procurement Strategy. ...

Does the partner receive separate consideration for a supply of property or a service provided to the partnership under the agreement? ... Comments The general partner is clearly responsible for managing the residence under the terms of the written limited partnership agreement and does not receive any separate consideration for doing so. ... T to the partnership and GST/HST applies to the consideration for the supply. ...

The term "gift" is not defined in the Act and therefore has the meaning established at common law- which is a voluntary transfer of property without consideration or expectation of return or compensation. A payment for tuition, even to a school which is a registered charity, is not a gift because it is not made without such consideration, and therefore would not normally be deductible as a charitable donation. ... Nevertheless, for a number of years it has been the Department's practice not to view religious instruction given at parochial schools as consideration, with the result that a portion of payments made by parents for their children's instruction at such schools may be treated as a gift to a charity. ...

. ¶1.5(b) (formerly included in ¶1(a) and 2 of IT-169) has been amended to provide further guidance regarding the parameters having to be taken into consideration to determine whether a fair and reasonable method is used. ¶1.6 has been added to describe certain adjustments where share consideration was received on the transfer of property in application of a price adjustment clause. It specifically warns about difficulties associated with adjustments to the purchase price in the form of issuance of additional shares or the cancellation of previously issued shares. ¶1.7 has been added to describe certain adjustments where non-share consideration was received on the transfer of property in application of a price adjustment clause. ¶1.8 and 1.9 have been added to clarify the tax consequences of the application of an effective price adjustment clause. ¶1.10 has been added to provide that any additional payment made as a result of the application of a price adjustment clause that changed the redemption value of shares redeemed in a previous taxation year will be treated as a dividend under subsection 84(3). ¶1.11 has been added to clarify that an effective price adjustment clause may change the deemed proceeds of disposition of freeze shares under subsection 70(5). ¶1.12 has been added to confirm that a price adjustment clause might not prevent the application of subsection 55(2) in the context of a butterfly reorganization. ¶1.13 (formerly included in ¶4 of IT-169) has been amended to remove the terms “or amended agreements on the price paid for inventory”. ...

A discounter (within the meaning of the Tax Rebate Discounting Act) who pays an amount to a person to acquire from the person a right to a refund of tax (within the meaning of the Tax Rebate Discounting Act), notwithstanding section 139 Footnote 1, is deemed to have made two supplies: (a) a taxable supply of a service for consideration equal to the lesser of: (i) 2/3 × (refund- amount paid to the person by the discounter); and (ii) $30; and (b) a separate exempt supply of a financial service. ... As a result, the consideration for the taxable supply equals 2/3 of the difference between the actual tax refund and the amount paid by the discounter to the client, to a maximum of $30. The remainder of the fee (or discount) charged by the discounter to the client is treated as consideration for the financial service. ...