Search - consideration

Does this exemption apply to the supply of a parking space made for consideration if all or substantially all of the charity’s supplies of parking spaces are made for no consideration? ... Nonetheless, the supply of a parking space made for consideration may be exempt under section 1 or 7 of Part V.1. 11. ... The consideration payable for the parking pass is the same for all purchasers. ...

Monetary and Non-monetary Consideration 6. Generally, the value of the consideration for a supply will be expressed in money. Paragraph (a) of subsection 153(1) provides that where the consideration, or any part of the consideration for a supply, is expressed in money, the value of the consideration, or that part of the consideration, is deemed to be equal to the amount of money. 7. ... Where the consideration, or part of the consideration for a supply is not money (i.e. it is property or a service), the value of the consideration, or that part, is the fair market value of the property or service determined at the time of supply. 9. ...

The consideration payable (excluding GST and any rebates) for the house is $450,000. ... The following rules apply based on the earlier of the date the consideration for the lease, licence or similar arrangement becomes due and the date the consideration is paid without having become due. ... Any consideration or part of the consideration for the contract, other than an amount that is a holdback, that has not been paid or become due on or before July 31, 2010, would be considered to become payable on that date. 83. ...

The consideration payable (excluding GST and any rebates) for the house is $450,000. ... The following rules apply based on the earlier of the date the consideration for the lease, licence or similar arrangement becomes due and the date the consideration is paid without having become due. ... Any consideration or part of the consideration for the contract, other than an amount that is a holdback, that has not been paid or become due on or before July 31, 2010, would be considered to become payable on that date. 83. ...

Integrate SD considerations into key corporate management tools BF- Not completed (Not started) FAB- CPGBSD This target aimed to integrate SD considerations into three corporate tools: the balanced scorecard, risk management policy, and the quality service initiative. ... SD considerations in the draft policy include preserving collections, recycling, responsible disposal of publications, reducing acquisition and storage for print collections, and minimizing photocopying and printing requirements. ... Incorporate SD considerations into consultations with partners- SD considerations in Voluntary Sector Joint Initiative action plan Completed PPB The Voluntary Sector Initiative is jointly led and managed by the federal government and the voluntary sector. ...

Consideration method Under this method, the estimated PST content in the new housing would be equal to 4.5% of the total consideration paid for the housing (i.e., the total amount paid to purchase the housing before any HST is applied and before any new housing rebate is taken into account). ... The individual may choose either the consideration method or the floor space method to calculate the rebate amount. Consideration method $475,000 × 4.5% × 75% The provincial transitional new housing rebate would be equal to $16,031.25. ...

Generally, where property or services are given as consideration in exchange for other property or services, the value of consideration for one is the fair market value of the other. ... If a portion of the consideration given by the farmor is monetary, tax on the farmee's contribution is calculated on that consideration. ... Value of consideration ss 153(6) 93. The value of the consideration or part for any supply of the natural gas liquids (or the right to recover the liquids) recovered at a straddle plant is deemed to be nil if the consideration or a part of the consideration is make-up gas. ...

Example 4 From Example 1, the registrant tour operator calculates the taxable percentages for the GST-taxable portion and the HST-taxable portions as follows: GST – taxable portion: $275 ÷ $2,000 = 3.75% 14% HST – taxable portion: $375 ÷ $2,000 = 18.75% 15% HST – taxable portion: $300 ÷ $2,000 = 15.00% Step 4: Determining the consideration for each taxable portion The next step is to determine the consideration for each taxable portion of the tour package. ... The registrant tour operator calculates the GST on the tour package by applying the 5% GST on the part of the consideration for the tour package that is attributable to the GST-taxable portion. The registrant tour operator then calculates the 14% HST on the tour package by applying the 14% HST on the part of the consideration for the tour package that is attributable to the 14% HST-taxable portion. ...

Whether the technical risk to the process or product justifies the ED+EP determination is based on technical considerations (see section 2.2.1) and applicable evidence (see section 2.2.2). 2.2.1 Technical considerations to establish technical risk The following technical considerations help to make a preliminary evaluation that there is technical risk to the process or product: The extent of the changes being undertaken is such that it is uncertain how the experiment will impact the process or the manufactured product. ... The facts must support the preliminary evaluation based on the technical considerations described in section 2.2.1. ... The different forms of available evidence will depend on the technical considerations identified, as well as the particular project itself. ...

Whether the technical risk to the process or product justifies the ED+EP determination is based on technical considerations (see section 2.2.1) and applicable evidence (see section 2.2.2). 2.2.1 Technical considerations to establish technical risk The following technical considerations help to make a preliminary evaluation that there is technical risk to the process or product: The extent of the changes being undertaken is such that it is uncertain how the experiment will impact the process or the manufactured product. ... The facts must support the preliminary evaluation based on the technical considerations described in section 2.2.1. ... The different forms of available evidence will depend on the technical considerations identified, as well as the particular project itself. ...