Search - consideration
Results 101 - 110 of 910 for consideration
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Non-creditable Tax Charged
The consideration for the services becomes payable during that period. ... The value of the consideration for the supply is $45,000, on which the PSB pays $2,250 in GST ($45,000 × 5%). ... The value of the consideration for the supply is $20,000, on which the PSB pays $1,000 in GST ($20,000 × 5%). ...
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Harmonized Sales Tax Place of supply rules for determining whether a supply is made in a province
The provision of each part of the real property is deemed to be a separate supply for consideration equal to the portion of the total consideration for all the property that is reasonably attributable to the part that is situated in each province. ... The consideration for this supply is equal to 80% of the total consideration for the sole access to the telecommunications channel. ... The consideration for this supply is equal to 20% of the total consideration for the sole access to the telecommunications channel. ...
Old website (cra-arc.gc.ca)
Claim Review Manual for Research and Technology Advisors - SR&ED Program
That is, they should take into consideration all the facts from the previous review in doing the present one. 4. ... Another important consideration is that the claimant could later decide to file a Notice of Objection if a claim is disallowed as unsubstantiated. ... The RTA should make an effort to understand and take into consideration the different investigative approaches that can be adopted. ...
Old website (cra-arc.gc.ca)
Tax Gap in Canada: A Conceptual Study
Data Considerations More Generally One of the key challenges tax administrators face in estimating the tax gap is access to the comprehensive and good-quality data necessary to produce an estimate. ...
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Guidance on the Common Reporting Standard
For example, the entity could holds assets for a customer of a related entity, or consideration is paid to a related entity, either as an identifiable payment or as one element of a consolidated payment. ... Other considerations 8.23 Where a financial institution applies the residence address test, it must apply the test with respect to all lower value account or clearly identified group of such accounts. ... This approach requires taking into consideration the U.S. specification as provided for in Part XVIII. ...
Old website (cra-arc.gc.ca)
Gift Certificates
The customer pays consideration for the online gift certificate over the Internet. ... The value of the consideration would be determined by reference to the promotional price of the offer of $100 plus any additional consideration which in this example is $200. Hence, the merchant should charge tax on a total consideration of $300. ...
Old website (cra-arc.gc.ca)
Performance by target
The tool is geared to help policy makers and planners examine and include SD considerations in their plans and policies. ... Since 1999, we have included environmental considerations in the LTFIP. ... The policy is undergoing a third revision and will be sent to the regions for consideration. ...
Old website (cra-arc.gc.ca)
Branch and regional highlights
As management leads the process of integrating sustainable considerations into decisions, employees will be even more motivated. ... The main way to engage employees is to raise SD awareness and provide tools to enable the integration of SD considerations into daily tasks. ... One way of doing this is to integrate SD considerations into our annual business planning process. ...
Old website (cra-arc.gc.ca)
Partial Payments (GST 300-6-7)
Consideration Paid 3. Consideration is paid when it is received by the supplier. ... Where consideration for a taxable supply is paid or becomes due on more than one day, then each part of the consideration is a "partial payment" for the taxable supply. 6. ... Similarly, where payment of consideration or part is made before the consideration or part becomes due under a written agreement, tax will be payable on the day the payment is made. 11. ...
Old website (cra-arc.gc.ca)
Value not Ascertainable (GST 300-6-15)
Consideration Paid 3. Consideration is paid when it is received by the supplier. ... Tax on any part of the consideration which is not ascertainable at that time will become payable on th day that consideration becomes ascertainable. 12. ... Tax on any consideration or part not ascertainable at that time would become payable on the day that consideration becomes ascertainable. 14. ...