Search - consideration

., wind storm, prolonged drought, severe hail, frost or flood) and fire, insects or disease and economic conditions which may affect the trees will be taken into consideration. ... Where a woodlot is a non-commercial woodlot, and money or other valuable consideration is received for the sale of timber or the right to cut timber, the sale proceeds are subject to tax on capital account, generally as a disposition of "personal-use property. ... New ¶ 12 has been added to clarify our interpretations and to take into consideration the impact of the decision of the Federal Court of Appeal in the case of Her Majesty the Queen v. ...

The basis for calculating the consideration for the supply made by the downstream merchant may vary. For example, the consideration may be a specific licence fee or a per transaction fee or a combination thereof. It is important to note that the method of calculating the consideration will generally not affect the characterization and tax status of the supply. ...

., wind storm, prolonged drought, severe hail, frost or flood) and fire, insects or disease and economic conditions which may affect the trees will be taken into consideration. ... Where a woodlot is a non-commercial woodlot, and money or other valuable consideration is received for the sale of timber or the right to cut timber, the sale proceeds are subject to tax on capital account, generally as a disposition of "personal-use property. ... New ¶ 12 has been added to clarify our interpretations and to take into consideration the impact of the decision of the Federal Court of Appeal in the case of Her Majesty the Queen v. ...

The core charge forms part of the consideration payable for the new part. ... Where the non-registrant supplies the used part to the vendor at the time the new automotive part is purchased, the GST/HST trade-in rules apply and the GST/HST is calculated on the difference between the consideration payable, including the core charge, for the new part being sold and the amount credited for the trade-in. ... The vendor is required to collect GST/HST on the total consideration payable for the new part, including the core charge. ...

Such transactions can therefore result in income or expense as contemplated by sections 3 and 9 thereof or can result in the acquisition or disposition of capital property, eligible capital property, personal-use property or inventory, depending upon the circumstances of the persons who are bartering and the nature of that which is bartered, on the same basis as if cash was the consideration. 5. ...

In determining a commensurate value attributable to work performed by a partner in the activities of the partnership, both the time expended and the expertise provided are taken into consideration. ...

Where a taxpayer in the business of farming retains the title to his farm and merely sells the right to harvest the crop therefrom, the consideration so paid for that right is income to the vendor and an allowable deduction to the purchaser for tax purposes. ...

Where subsection 70(5.3) does not apply, the insurance policy, as a component of the assets underlying the shares, will be valued in accordance with normal valuation practices taking into consideration all facts relevant to the particular case. ...

If you submit a request to reduce your tax deductions for 2013, any approved reduction will take into consideration the phase-out rules. ...

In determining whether a fee is reasonable, the amount of time spent and the type of work done by the person providing the advice or service will be taken into consideration. 3. ...