Search - consideration

We will administer these provisions so that where we determine a certain manufactured good to be 'specially designed' for a particular provision of the ETA, we will assess similar goods by taking into consideration the information provided by the 'first' manufacturer. ...

Again, the factors listed in Appendix A in GST/HST Memoranda Series Section 19.5 should be given due consideration in making this determination. ...

Under this section the person carrying out the non-substantial renovation is deemed to have made a taxable supply for consideration equal to certain costs associated with the renovation, and is liable to remit GST/HST with respect to the amount of such costs. ...

Therefore, the partnership will be required to collect and account for the tax calculated on the value of the consideration for the taxable supply. ...

A GST/HST registrant may claim input tax credits (ITCs) in respect of the GST/HST paid or payable for property and services acquired for consumption, use or supply in the course of making taxable supplies for consideration. ...

For example, the medically necessary process of health care for an individual that occurs in a day surgery clinic is comprised of a series of services, actions, operations and events including the surgeon’s review of relevant diagnostic tests results, X-rays, or MRI, consultations with other physicians and surgeons, anaesthetic considerations, and planning and performing the surgical procedure. ...

Les revenus provenant de ces cours seront pris en considération dans le calcul du seuil de 50%. ...

It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language. ...

It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language. ...

It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language. ...