Search - consideration

In addition, each separate supply of those services would be deemed to be made on the first day of the reporting period of the general partner for consideration that becomes due on the last day of the reporting period equal to the FMV of the services rendered under the agreement during the reporting period. ... The monthly payments on which GST/HST was charged are deemed to be consideration for a taxable supply of the prior services. ... The portion of the September 1, 2017 payment attributable to the prior services on which GST/HST was charged is deemed to be consideration for a taxable supply of those services. ...

Customs determines that this royalty should be taken into consideration when arriving at the value for duty, and the full value of $250,000 is reflected in the transaction value. ... It is possible that price reductions after importation would be taken into consideration for income tax purposes but not for customs purposes. ... If section 48 of the Customs Act (transaction value of the goods) cannot be applied, consideration must then be given to the method of valuation set out in section 49. ...

With respect to the five preceding questions, consideration must be given to the technology base or level and the business environment of the individual company. ... A technological uncertainty may thus arise that is imposed by economic considerations. ... It is important to realize that consideration is given to the exclusions only after it has been determined that there is SR&ED. ...

Therefore, consideration must be given to statutory provisions regarding agency before applying the legal principles examined below. ... Since the supply made by PMC is a taxable supply (other than zero-rated), these consideration, including that part taken from the gross rental revenues, is subject to tax. ... The separate permit charge billed by Moving to Pat Dawson constitutes a part of the consideration for the moving service supplied to Pat Dawson. ...

However, section 1.2 of Part II of Schedule V does not apply to supplies of property or services where the consideration for the supply is payable or reimbursed by a provincial health care plan. ... The total of the consideration for the check-up is paid by a provincial health care plan and is exempt under section 9 of Part II of Schedule V. ... Rationale In this case, the consideration for the supply of the medical examination is paid for by the provincial health care plan and the supply is exempt under section 9 of Part II of Schedule V. ...

However, since there is typically no identifiable recipient of this taxable supply, and no identifiable liability for payment in respect of the supply, there is generally no consideration for such a supply and therefore no obligation to collect and remit the GST/HST. ... For example, in order for a person to be eligible to claim an ITC, a person must generally be making taxable supplies for consideration in the course of the endeavour of the person. Subsection 141.01(4) can apply in certain circumstances where acquisitions relate to making taxable supplies for no consideration and it can reasonably be regarded that the supply for no consideration is made for the purpose of facilitating, furthering or promoting an endeavour of any person. ...

In addition, for applications made on or after March 29, 2012, the promoter may sell, issue, or accept consideration in respect of the tax shelter only for the calendar year designated by the Minister as being applicable to the identification number. ... As such, a promoter will need to obtain a new identification number for a tax shelter before selling, issuing or accepting consideration in respect of that tax shelter if the previous number is no longer valid. ... A person may sell, issue, or accept consideration in respect of a tax shelter only for the calendar year designated as being applicable to the identification number. ...

In general, the appropriateness of such a charge should be determined by consideration of whether it would be reasonable to expect such a fee at arm's length under comparable circumstances. ... Careful consideration should be given to the appropriate base for calculation of such fees or mark-ups. ... In determining the most appropriate base for calculating a fee or mark-up, consideration should be given to the specific facts and circumstances of the case as well as industry practice. ...

When requested by the taxpayer or foreign competent authority, consideration will be given to the retroactive application of an APA to rollback years. ... The taxpayer may have informal discussions on an anonymous basis with CASD regarding particular situations or scenarios; however, CASD will not give consideration to a prefiling meeting unless the parties are identified. ... When a BAPA or multilateral APA is involved, and both the taxpayer and the CRA agree to revise the domestic APA, the CRA will submit the revised BAPA or multilateral APA to the foreign competent authorities for consideration. ...

Kovaluk transferred her ownership of these villas to third parties for no consideration, with the intention of avoiding payment of her court-imposed fine. ...