Search - consideration

That formula is A- B, where A is the tax calculated on the deemed consideration and B is the total of the input tax credits that must be deducted from A. ... Paragraph (c) of the subsection states that the creditor is deemed to have received a supply of the property immediately before the supply to the recipient and for the same consideration as the supply to the recipient, which will normally reflect any improvements or capital expenditures. ...

Terms and Conditions of Use In consideration of the Canada Revenue Agency (CRA) giving you access to the Dedicated Telephone Service (DTS), you agree to the following terms and conditions: You certify that all information provided by you relating to your registration is true, accurate and complete and that you meet the eligibility requirements for using the DTS as outlined on the DTS web page. ... Such a determination must take into consideration all of the particular facts and circumstances and is outside the scope of the DTS. ...

In addition, the Board will give careful consideration to the CRA's collective bargaining recommendations to the Treasury Board. ... The Board will also examine the CRA's annual financial statements as part of its consideration of the Departmental Results Report for recommendation to the Treasury Board. ...

This PIA highlights the key points that demonstrate how privacy considerations have been factored into the development and implementation of RAD. ... PIA Findings The privacy analysis identified that RAD places privacy and security of information as an overarching and fundamental consideration in every aspect of its operations. ...

Observations In reviewing the RFP documentation, fairness considerations were identified by the Fairness Monitor, discussed with the Contracting Authority and fully addressed prior to the release of the RFP. 5.2) Request for proposal posting The RFP was issued to potential proponents via buyandsell.gc.ca as Solicitation Number 1000341293 on May 30, 2018; the final closing date was on July 17, 2018 at 2:00 pm Eastern Daylight Time. ... Observations In reviewing the RFP amendments, fairness considerations were identified by the Fairness Monitor, discussed with the Contracting Authority and addressed prior to their release. 5.3) Request for proposal close The Fairness Monitor reviewed the manner in which the proposal responses to the RFP were received and handled with the Contracting Authority. ...

If no consideration is paid, the ATSC is collected when the ticket is issued. If no consideration is paid and no ticket is issued, the ATSC is collected at the time of emplanement. ...

The provincial component of the HST is to be assessed on the percentage of the total consideration paid for the service or property that is attributable to consumption, use or supply by the recipient in participating provinces. ... Payment of the provincial component of the HST (ss 220.08(2)) The provincial component of the HST is payable each time an amount of consideration for the supply becomes due, or is paid without becoming due. ... Property that is brought into a participating province by a person where it is supplied to the person for no consideration, other than shipping and handling charges, as a replacement part under a warranty in respect of tangible personal property. 15. ...

Internal audits are identified using a risk-based approach that includes consideration of Agency-wide risks and CBP priorities as well as CAEB's risk assessment of the audit universe. ... Also, consideration is given to mandatory requirements (that is,. some issues may be ranked as relatively low risk but must be audited given commitments in Treasury Board (TB) submissions or memoranda of understanding with other organizations). ... Other factors taken into consideration are integration with input provided from the ERM team; program dimensions in terms of full-time equivalents, and fiscal impact; and major change initiatives from RIMC or TBS, for example— where CAEB work is integrated into the oversight framework and meeting the key audit assurance needs of key stakeholders such as the commissioner and the Board's Audit Committee. ...

Generally, a GST/HST registrant is eligible to claim an input tax credit (ITC) for the GST/HST paid or payable on a property or service only to the extent that the registrant acquires the property or service in order to make a taxable supply for consideration. ... As a result, if but for section 135 the sponsorship funds received would be consideration for a taxable supply, the public sector body will generally be eligible to claim an ITC on a property or service to the extent that the property or service is acquired by the body for use in making that supply. ... The $1 million is consideration for a supply of naming rights by the municipality, which is a supply of intangible personal property that does not fall under section 135. ...

Where the consideration for the rental is $20 per day or less, the rental is exempt regardless of the period of occupancy, provided the occupation is for use by an individual as a place of residence or lodging. ... The property taxes are considered part of the consideration for the rental of the property. ... Example- separate property Long-term tenants of an apartment building are provided a meal plan of 12 meals per week for a single consideration at dining facilities located on the ground floor of the building. ...