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Results 841 - 850 of 1521 for consideration

18 September 2017 GST/HST Interpretation 176502 - Bad Debts

However, section 232 does appear to offer a solution where the consideration is reduced. ...

1 December 2008 GST/HST Interpretation 107405 - Application of GST/HST to Instalment Payment Charges

We gave careful consideration to the comments received from XXXXX in finalizing the CRA's policy clarification regarding instalment payment charges. ...

21 December 2010 GST/HST Interpretation 108268 - STATUS OF [...] PROTECTIVE UNDERWEAR

Ruling Given The general rule in section 165 is that every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5%, 12%, 13% or 15% (depending on the place of supply) on the value of the consideration for the supply, unless the supply is zero-rated. ...

30 April 1996 GST/HST Interpretation 11650-1[2] - Confirmation of a Revised Interpretation Concerning Receiver's Fees and Eligibility for Input Tax Credits (ITCs)

"Recipient" is defined in subsection 123(1) of the ETA and, in most cases, refers to the person who is liable to pay the consideration for the supply. ...

29 March 1995 GST/HST Interpretation 11755-20[1] - On-Site Brewing Industry - Sale of Worts

On the other hand, the issue of whether the consideration is reasonably apportioned between taxable and zero-rated supplies is a matter for audit to determine. ...

1 September 1994 GST/HST Interpretation 11680-6(glr) - The "Place of Supply" of Imported Goods Sold

As the recipients of taxable supplies made in Canada, subsection 165(1) of the Act requires XXXXX customers to pay Division II tax equal to 7% of the value of the consideration for the supplies. ...

5 April 1994 GST/HST Interpretation 11785-5 - Definition of Automobile for Purposes of Subsection 340(3) of the Excise Tax Act

Subsequent to a request for a review of the audit file by the District Chief of Audit, the file was referred to the District Informal Review Committee for consideration. ...

20 February 1995 GST/HST Interpretation 1995-02-20[1] - of Subsection 273(1.1)

Venne, Director, Policy and Legislation, Special Sectors, and they are currently under consideration. ...

31 October 1996 GST/HST Interpretation 11715-1[1] - Mailing House Services

As there are no other zero-rating provisons which could apply, the supply of the mailing house services is subject to the GST at 7% under the provisions of subsection 165(1) of the Act, calculated on the value of the consideration for the supply of the services. ...

11 September 1997 GST/HST Interpretation HQR0000362 - Tax Status of Farm Equipment

Currently, there is no provision in either the Agricultural and Fishing Property (GST/HST) Regulations or the Excise Tax Act to zero-rate the supply of products such as XXXXX and XXXXX and XXXXX to the Department of Finance for their consideration. ...

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