Search - consideration

If the supply of the option to purchase real property is a taxable supply, the consideration payable for the acquisition of the option is subject to the GST/HST. ... Where the supply includes the provision of real property situated in two or more provinces, separate taxable supplies of real property are deemed to be made for each part of the real property that is located in a particular province, for separate consideration equal to the proportion of the total consideration reasonably attributable to each part of the real property. ... Since the properties are situated in two provinces, the Excise Tax Act deems the supply of the real property to be two separate supplies made for separate consideration. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... In most cases, a gift is a voluntary transfer of property without valuable consideration. ... At that time, the amount of the gift that you may claim is generally equal to: where the option is exercised by the qualified donee, the FMV of the underlying property minus any consideration that you receive from the qualified donee for the property and the option; or where the option is sold by the qualified donee, the lesser of:- the FMV of the underlying property; and- the FMV of any consideration, other than a non-qualifying security of any person, received by the qualified donee for the option, minus any consideration that you receive from the qualified donee for the option. ...

A key part of the process of determining charitable status involves a consideration of the question of who will be benefiting. ... Moreover, this notion of sufficiency seems to imply large enough numbers of beneficiaries whereas, in fact, the number of those benefiting is not a major consideration. ... Courts in Canada have taken a more cautious approach to such evidence, believing that a consideration of evidence of public opinion would be injudicious, courts being ill-equipped to "assess public consensus, which is a fragile and volatile concept. ...

Promoters who file false or misleading information in their application for a tax shelter number, or that sell, issue, or accept consideration in respect of a tax shelter before an identification number has been issued, are liable to a penalty. ...

When we consider whether to apply ministerial discretion, we may take the following into consideration: Have all of your tax obligations been met for all of your program accounts? ...

BOTTLE DEPOSITS To simplify the administration of the GST, bottle deposits will be treated in the following manner: The bottler/manufacturer (supplier) will charge and remit the GST on the value of the consideration (i.e. the "deposit") on its supplies of bottles to the vendor (a wholesaler or a retailer). ...

Only those selected for further consideration will be contacted. Selected applicants must be prepared to travel at their own expense for purposes of testing, interviews, and appointment to a position. ...

Please note that we will contact only the candidates selected for further consideration. ...

He then presented the tailored procedures to Management for consideration. ...

As of the effective date of the cancellation, the exporter is not considered to be a certified independent remanufacturer and is not entitled to the considerations (i.e., use of first mill to determine export price) provided under the Act. ...