Search - consideration

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. ...

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. ...

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. ...

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tax shelter before selling, issuing or accepting consideration in respect of that tax shelter if the previous number is no longer valid.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. ...

As a result, special considerations associated with an APA rollback have been developed and are presented in this memorandum. ...

While the use of third-party information helps prevent fiscal evasion, some treaty partners may not be prepared to give consideration to this information due to its confidential nature, making the elimination of double taxation problematic. ...

Funding priorities for 2009-2010 Four project areas have been identified for contribution funding consideration. ...

Calculating your rebate on or for the provincial part of the HST or portion thereof Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service:    A- B where A is the amount of the provincial part of HST paid in respect of the supply; and B is the total of all amounts, each of which is determined for a participating province by the formula C × D where C is zero, if the property or service is a specified item in respect of the participating province; and in any other case, the amount of tax that, would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply: at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province; or in any other case, at the tax rate for the particular participating province; and D is the extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province. ...

If you submit Form T1213, Request to reduce tax deductions at source for 2016, any approved reduction will take into consideration the phase-out rules. ...

Specified future tax consequences For instalment calculations, the tax payable for a tax year is the total tax payable for the year before taking into consideration the specified future tax consequences for the year. ...