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Nominal consideration 21. Subsection 141.01(1.1) provides that, for purposes of determining the extent of use in subsections 141.01(1.2) to (3), supplies for nominal consideration are treated the same as supplies for no consideration. The term “nominal consideration” is not defined in the Act. A determination of whether a supply is made for nominal consideration will be based on the facts of the individual case. ... For example, under subsection 153(1), where the consideration or a part of the consideration is expressed in money, the value of the consideration or that part is deemed to be equal to the amount of the money and, where the consideration or part is other than money, the value of the consideration or that part is deemed to be equal to the fair market value of the consideration or that part at the time the supply was made. 23. ...

This will be the taxpayer's only opportunity to submit additional information for the TPRC's consideration. ... Recharacterization referrals In situations involving the application of paragraphs 247(2)(b) and (d), the TPRC uses a three-stage approach: Initial consideration Consideration of a formal referral Final consideration 1. ... The taxpayer should be encouraged to bring forward facts for consideration during the review. 2. ...

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. ...