Search - consideration

This policy is applicable to those situations where the charity knows both the quantity of the recyclable property acquired from the taxpayer and the value of consideration received from the supply of the property. ...

This policy is applicable to those situations where the charity knows both the quantity of the recyclable property acquired from the taxpayer and the value of consideration received from the supply of the property. ...

Briefly, the Policy states that GST must be assessed on the value of the consideration for the supply and the method of calculation, either tax-extra or tax-inclusive, must be disclosed by the supplier. ...

While we are unable to rule on the existence of a joint venture, in consideration of the factors noted above, it would appear, in our view, that certain points are not satisfied. ...

In consideration of the Annual Subscription Fee the customer accepts from XXXXX a non-exclusive, non-transferable licence to use the computer software and the CD-ROM discs bearing the database. ...

The GST would apply to each lease payment and any consideration paid to exercise a buy-out option is also subject to the GST. ...

Interpretation Provided On the facts of the case, subsection 191(3) of the Act applied to deem the Vendor, XXXXX as the builder to have made and received a taxable supply by way of sale of the residential complex for consideration equal to its fair market value when he gave possession of the basement suite in the complex to XXXXX under a verbal lease agreement. ...

On the basis of the above, an argument can be made that the portion of the overhead expense relating to the Retrocessional Cover represents (the value of the consideration for) the supply of an administrative service rendered by the XXXXX office to the Branch. ...

Are the payments received by XXXXX from XXXXX consideration for an exempt supply of a service of installing a sewerage system supplied by XXXXX to XXXXX, pursuant to section 22 of Part VI of Schedule V to the Excise Tax Act (the Act)? ...

Subsequently the branch determines that it will not cover the risk and the proposal is forwarded to the non-resident's head office for consideration (assume the non-resident insurer's head office is in the U.K.). ...