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Results 23821 - 23830 of 29056 for consideration
GST/HST Interpretation
9 September 1997 GST/HST Interpretation HQR0000225 - GST on Returnable Containers
A scrap metal company that purchases plastic soft drink bottles and aluminum soft drink cans may be entitled to claim a notional input tax credit, but only if the scrap metal company resells the same cans or bottles for consideration that is less than or equal to the consideration paid for the cans or bottles. ... Rarely, if ever, does a consumer in XXXXX receive consideration for the supply of these containers. ... If the scrap metal dealer subsequently resupplies the same containers to a third party for consideration (including tax) that is greater than the consideration paid to the consumer, then no NITC can be claimed. ...
GST/HST Interpretation
2 March 2001 GST/HST Interpretation 8262/HQR0001868 - Application of the GST/HST to "Donations" Made to a Charity
The corporation does not receive any consideration in return from the charity for the new automobile. ... The donation of the automobile is a taxable supply made by the dealer to the charity for no consideration. ... The automobile was acquired by the dealer for the purpose of making taxable supplies for consideration in the course of the commercial activities of the dealer. ...
Current CRA website
The Meaning of Sale with Respect to Real Property (Revised)
The consideration paid for the actual grant of the interest may be considered as being in respect of the sale of the interest where there is no consideration related to the actual use of the underlying property. ... Such consideration would be payable for the supply of the property by way of lease, license or similar arrangement. Similar considerations would apply with respect to the transfer of an equitable interest by way of assignment or other means. ...
Old website (cra-arc.gc.ca)
Payment of the GST/HST by Quebec Government Entities
Therefore, the supplier does not charge GST/HST on the consideration for the supply of the furniture to the Quebec ministry. ... Therefore, the professional does not charge the GST/HST on the consideration for the supply of the service to the Quebec ministry regardless of when the consideration is paid. ... Therefore, the supplier is required to charge GST on the consideration for the supply of the fax machine to the Quebec ministry. ...
Scraped CRA Website
Payment of the GST/HST by Quebec Government Entities
Therefore, the supplier does not charge GST/HST on the consideration for the supply of the furniture to the Quebec ministry. ... Therefore, the professional does not charge the GST/HST on the consideration for the supply of the service to the Quebec ministry regardless of when the consideration is paid. ... Therefore, the supplier is required to charge GST on the consideration for the supply of the fax machine to the Quebec ministry. ...
Current CRA website
Payment of the GST/HST by Quebec Government Entities
Therefore, the supplier does not charge GST/HST on the consideration for the supply of the furniture to the Quebec ministry. ... Therefore, the professional does not charge the GST/HST on the consideration for the supply of the service to the Quebec ministry regardless of when the consideration is paid. ... Therefore, the supplier is required to charge GST on the consideration for the supply of the fax machine to the Quebec ministry. ...
GST/HST Interpretation
17 August 1995 GST/HST Interpretation 11846-3[2] - Application of the GST to Contribution Payments Made to Private Woodlot Owners Under a Joint Federal-Provincial Program
From XXXXX to the XXXXX = not consideration and, therefore, not subject to GST; 2. From the XXXXX to XXXXX = not consideration and, therefore, not subject to GST; 3. ... When consideration is payable under an agreement, the "recipient" is, by definition, the person who is liable under the agreement to pay the consideration. ...
Current CRA website
Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02
Example 5 Financial Institution E makes taxable supplies for consideration and exempt supplies. ... Example 6 Financial Institution F makes taxable supplies for consideration and exempt supplies. ... Example 7 Financial Institution G makes both taxable supplies for consideration and exempt supplies. ...
Archived CRA website
ARCHIVED - Non-Arm's Length Sale of Shares to a Corporation
The effect of the provisions of section 212.1 will not apply to a non-resident where the sum of the non-share consideration and the paid-up capital of the share consideration does not exceed the paid-up capital of the transferred shares. ... Non-share consideration means all the consideration received by the vendor other than newly issued shares of the purchaser corporation. ... (This example illustrates that there are no tax consequences under section 84.1 where the taxpayer receives non-share consideration and shares and the sum of the non-share consideration and the increase in paid-up capital of the purchaser corporation as a result of the issue of the share consideration does not exceed the paid-up capital of the shares transferred.) ...
Archived CRA website
ARCHIVED - Non-Arm's Length Sale of Shares to a Corporation
The effect of the provisions of section 212.1 will not apply to a non-resident where the sum of the non-share consideration and the paid-up capital of the share consideration does not exceed the paid-up capital of the transferred shares. ... Non-share consideration means all the consideration received by the vendor other than newly issued shares of the purchaser corporation. ... (This example illustrates that there are no tax consequences under section 84.1 where the taxpayer receives non-share consideration and shares and the sum of the non-share consideration and the increase in paid-up capital of the purchaser corporation as a result of the issue of the share consideration does not exceed the paid-up capital of the shares transferred.) ...