Search - consideration

The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.128 = $379,742.91 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.123 = $381,433.66 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.115 = $384,170.40 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ...

The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.128 = $379,742.91 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.123 = $381,433.66 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.115 = $384,170.40 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ...

The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.1805 = $362,854.72 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.1625 = $368,473.12 Once the consideration is determined the tax payable and the new housing rebates may be calculated. ... The consideration would be calculated as follows: Consideration = ($400,000 + $28,350) ÷ 1.158 = $369,905.01 Once the consideration is determined, the tax payable and the new housing rebates may be calculated. ...

Subsection 146.3(1) defines a RIF as an arrangement between a carrier (see 4 below) and an annuitant under which the carrier agrees to make payments to the annuitant and, if the annuitant chooses ("elects"), to the annuitant's spouse or common-law partner after the annuitant's death, in consideration for the transfer of property to the carrier. ... Taxation of the annuitant – Purchase or sale of property for inadequate consideration 59. If a RRIF trust acquires property for a consideration greater than the fair market value of the property at the time of acquisition, or disposes of property for a consideration less than the fair market value at that time or for no consideration, the annuitant of the RRIF at that time must include twice the difference between the fair market value and the consideration, if any, in calculating his or her income for the tax year. ...

Special considerations: Credit unions Deemed members para 150(6)(a) 24. ... Election for nil consideration Election for nil consideration ss 156(1) and (2) 53. ... An election for nil consideration between specified members of a qualifying group treats certain supplies between these members as if they had been made for no consideration. ...

Qualifying consideration Qualifying consideration is defined in section 217 and is in respect of an outlay made, or expense incurred, outside Canada. ... Therefore the amount is included in Part A of qualifying consideration. ... As such, the amount is included in Part A of qualifying consideration. ...

Applying the rebate factor to calculate the value of the consideration Value of consideration 14. ... Value of the consideration for purposes of the Nova Scotia rebate Consideration payable for stated price net of rebates 37. ... Applying the rebate factor to calculate the value of the consideration Value of consideration 41. ...

When consideration becomes due For GST/HST purposes, in the case of a written agreement for a supply of real property made by way of lease, consideration becomes due on the day the lessee is required to pay the consideration under the agreement. ... When consideration is paid without becoming due For GST/HST purposes, in the case of a supply of real property made by way of lease, consideration is paid without having become due when the lessee pays the consideration before the lessee is required to pay the consideration (e.g. payment is made before the consideration becomes due under a written agreement for the supply). ... The individual pays consideration for the multi-pack on March 1, 2013. ...

These transitional rules would generally operate on the basis of the earlier of when consideration for a supply becomes due and when consideration is paid without having become due. ... When is consideration paid without having become due? Consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due in accordance with the rules for when consideration for a supply becomes due, as explained in questions 5 and 6. 8. ... The first carrier charges the consideration for the freight movement to the shipper and the consideration becomes due and is paid after April 1, 2013. ...

Paragraph 226(2)(a) deems the consideration for the supply to be this total consideration less the returnable container charge. ... The consideration for this deemed supply is considered to be separate from the consideration for the beverage, and due at that time. ... The consideration for this service is deemed to be equal to the amount by which the consideration exceeds the refunds, or $2.00. ...