Search - consideration

(Tax Window, No. 3, p. 26, ¶1232)-- summary under Subparagraph 152(4)(a)(ii) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(4)- Paragraph 152(4)(a)- Subparagraph 152(4)(a)(ii) RC may revise paragraph 14 of IT-270R2 to take into consideration s. 152(4)(b)(iv). ...

(Tax Window No. 27, p. 5, ¶2321)-- summary under Paragraph 12(1)(g) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) S.12(1)(g) does not apply where the consideration received for the sale of software includes a note the timing of payment of which depends on the revenue produced from the exploitation of the software. ...

(Tax Window, No. 29, p. 4, ¶2446)-- summary under Canadian Manufacturing and Processing Profits Summary Under Tax Topics- Income Tax Act- Section 125.1- Subsection 125.1(3)- Canadian Manufacturing and Processing Profits In determining whether the manufacturing and processing deduction is available to the producer of a television show, the important consideration is whether the contract between the producer and the broadcasters is a contract for sale or for services. ...

28 May 2004 Ruling RITS 47263-- summary under Taxable Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Taxable Supply Operating subsidies provided by the Ontario Ministry of Health and Long-Term Care to the operator of a nursing home constituted a grant and not consideration for a supply. ...

The Accommodation Fee was consideration for a single supply of a residential unit so that it was exempt under s. 6 of Part 1 of Sched. ...

The Accommodation Fee was consideration for a single supply of a residential unit so that it was exempt under s. 6 of Part 1 of Sched. ...

(June 1990 Access Letter, ¶1250)-- summary under Paragraph 20(1)(m) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(m) The portion of an up-front fee received by a bank in consideration for a granting in interest rate cap is included in its income under s. 12(1)(a)(i) and is deductible under s. 20(1)(m)(ii). ...

13 November 1992 T.I. 923187 (September 1993 Access Letter, p. 423, ¶C144-239)-- summary under Disposition Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Disposition Where a subscriber to an RESP names another person's child as a beneficiary in consideration of the receipt of a lump sum, the subscriber will thereby be disposing of a property giving rise to a capital gain. ...

31 October 2011 Ruling Case No. 136392-- summary under Sale Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Sale The granting of easements in consideration for a single lump sum payment was ruled to be a supply of real property by way of sale even though under the governing law the easements could not be granted for an unlimited term. ...

31 October 2011 Ruling Case No. 136392-- summary under Subsection 221(2) Summary Under Tax Topics- Excise Tax Act- Section 221- Subsection 221(2) The granting of easements in consideration for a single lump sum payment was ruled to be a supply of real property by way of sale even though under the governing law the easements could not be granted for an unlimited term. ...