Search - consideration

As consideration for the supply of the asset management services is due after December 14, 2009, GST/HST applies to the supply. ... Tax is payable by InvestCo under Division IV on the consideration for the supply of the asset management services. ... The activities undertaken by the dealership in respect of leases of vehicles would be taxable activities and any consideration received by the dealership for arranging the lease would be considered to be consideration for a taxable supply. ...

If it is impossible to get the proper documentation, individuals and testamentary trusts should submit full details and a written explanation for consideration. 82. ... During the second review, the taxpayer will have the opportunity to make more representations for the CRA's consideration. ... They would prepare a decision report for the director or another delegated official for his or her consideration, including a recommendation on whether or not granting relief is justified. ...

If it is impossible to get the proper documentation, individuals and testamentary trusts should submit full details and a written explanation for consideration. 82. ... During the second review, the taxpayer will have the opportunity to make more representations for the CRA's consideration. ... They would prepare a decision report for the director or another delegated official for his or her consideration, including a recommendation on whether or not granting relief is justified. ...

If it is impossible to get the proper documentation, individuals and testamentary trusts should submit full details and a written explanation for consideration. 82. ... During the second review, the taxpayer will have the opportunity to make more representations for the CRA's consideration. ... They would prepare a decision report for the director or another delegated official for his or her consideration, including a recommendation on whether or not granting relief is justified. ...

If it is impossible to get the proper documentation, individuals and testamentary trusts should submit full details and a written explanation for consideration. 82. ... During the second review, the taxpayer will have the opportunity to make more representations for the CRA's consideration. ... They would prepare a decision report for the director or another delegated official for his or her consideration, including a recommendation on whether or not granting relief is justified. ...

It is the setting in which they bring political and strategic considerations to bear on proposed ministerial and governmental actions. ... Ministers have the right to seek their colleagues’ consideration of proposals that may impact their area of responsibility. ... Considerations: The CRA is routinely the subject of OAG performance audits regarding our operational capabilities and program delivery. ...

The consideration will be calculated as: Consideration = $325,000 ÷ 1.052 = $308,935.36 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ... The consideration will be calculated as: Consideration = ($410,000 + $28,350) ÷ 1.133 = $386,893.20 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ... The consideration will be calculated as: Consideration = $500,000 ÷ 1.07 = $467,289.72 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ...

The consideration would be calculated as: Consideration = $325,000 ÷ 1.052 = $308,935.36 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as: Consideration = ($410,000 + $28,350) ÷ 1.133 = $386,893.20 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as: Consideration = ($700,000 + $24,000) ÷ 1.13 = $640,707.96 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ...

A separate formula is used to calculate the consideration within each of two price ranges. ... Formula no. 1 Where the SPNR is not more than $396,200 (meaning that the consideration is not more than $350,000) the value of consideration payable is determined using the following calculation: Consideration = SPNR ÷ 1.132 Example The SPNR is $370,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = SPNR ÷ 1.132 = $370,000 ÷ 1.132 = $326,855.12 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $326,855.12 × 15% = $49,028.27 GST/HST new housing rebate in respect of the federal part of the HST = (Consideration × 5%) × 36% = ($326,855.12 × 5%) × 36% = $5,883.39 Formula no. 2 Where the SPNR is more than $396,200 and not more than $517,500 (meaning that the consideration is more than $350,000 and not more than $450,000) the value of consideration payable is determined using the following calculation: Consideration = (SPNR + $28,350) ÷ 1.213 Example The SPNR is $500,000 and all of the above conditions are satisfied. ...

A separate formula is used to calculate the consideration within each of two price ranges. ... Formula no. 1 Where the SPNR is not more than $396,200 (meaning that the consideration is not more than $350,000) the value of consideration payable is determined using the following calculation: Consideration = SPNR ÷ 1.132 Example The SPNR is $370,000 and all of the above conditions are satisfied. The consideration would be calculated as follows: Consideration = SPNR ÷ 1.132 = $370,000 ÷ 1.132 = $326,855.12 Once the consideration is determined, the HST payable and the GST/HST new housing rebate in respect of the federal part of the HST may be calculated as follows: HST payable = Consideration × 15% = $326,855.12 × 15% = $49,028.27 GST/HST new housing rebate in respect of the federal part of the HST = (Consideration × 5%) × 36% = ($326,855.12 × 5%) × 36% = $5,883.39 Formula no. 2 Where the SPNR is more than $396,200 and not more than $517,500 (meaning that the consideration is more than $350,000 and not more than $450,000) the value of consideration payable is determined using the following calculation: Consideration = (SPNR + $28,350) ÷ 1.213 Example The SPNR is $500,000 and all of the above conditions are satisfied. ...