Search - consideration
Results 24131 - 24140 of 29062 for consideration
Ruling
2022 Ruling 2022-0924291R3 - Loss Consolidation Arrangement
The Subscribed Newco Preferred Shares will not at any time during the implementation of the Proposed Transactions be: a. the subject of any undertaking that is referred to in subsection 112(2.2) as a “guarantee agreement”; b. the subject of a dividend rental arrangement; c. the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or d. issued for consideration that is or includes: i. an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (otherwise than by reason of a right referred to in paragraph 251(5)(b)); or ii. any right of the type described in subparagraph 112(2.4)(b)(ii). 30. ...
Ruling
2025 Ruling 2025-1052291R3 F - Post-mortem Hybrid Pipeline
2025 Ruling 2025-1052291R3 F- Post-mortem Hybrid Pipeline Principal Issues: 1) Whether section 84.1 applies to reduce the PUC of the shares of the capital stock of the purchaser corporation received as consideration for the disposition of the shares. 2) Whether subsection 84(2) applies to the proposed transactions. 3) Whether subsection 245(2) applies to the proposed transactions. ...
Technical Interpretation - Internal
2 November 1999 Internal T.I. 9923277 F - PARTICIPATION INDIVISE - TEST POUR 1100(14)
The Court considers the use of the building and in that consideration the percentage of the space that was used by the Appellant. ...
GST/HST Interpretation
17 February 1997 GST/HST Interpretation HQR0000377 - Tax Status of a Distribution Service for Arm's Length Promotional Publications
XXXXX is then reimbursed an agreed upon proportion of the consideration by its partner. ... In other words, the recipient is paying consideration for the promotional material, not simply for the service of having it delivered. In this situation, consideration is charged for the publications, therefore, section 10 of Part VI to Schedule V will no longer apply. ...
Scraped CRA Website
Application of the GST/HST to Payments Made Between Parties Within a Medical Practice Organization
The GST/HST is collectible by the management company on the value of the consideration paid or payable by the practitioners for these supplies. ... The administrative fee charged by Practitioner A is not consideration for a taxable supply and GST/HST will not apply. ... Therefore, the amount of the associates fees withheld by Clinic XYZ is not consideration for a supply of health care services; rather the amount withheld is consideration for a taxable supply made by Clinic XYZ to the associates. ...
Old website (cra-arc.gc.ca)
Supply of Photocopies
The consideration paid by the customer for the supply of photocopies exceeds the direct cost (as defined in subsection 123(1) of the ETA) to the charity. 3. ... The consideration paid by the customer for the supply of photocopies exceeds the direct cost (as defined in subsection 123(1) of the ETA) to the public institution. 4. ... The consideration is based on a cost per photocopy. 1. The consideration paid by the customer for the supply of photocopies exceeds the direct cost (as defined in subsection 123(1) of the ETA) to the public institution 4. ...
Current CRA website
Supply of Photocopies
The consideration paid by the customer for the supply of photocopies exceeds the direct cost (as defined in subsection 123(1) of the ETA) to the charity. 3. ... The consideration paid by the customer for the supply of photocopies exceeds the direct cost (as defined in subsection 123(1) of the ETA) to the public institution. 4. ... The consideration is based on a cost per photocopy. 1. The consideration paid by the customer for the supply of photocopies exceeds the direct cost (as defined in subsection 123(1) of the ETA) to the public institution 4. ...
GST/HST Interpretation
27 July 2009 GST/HST Interpretation 108225 - Application of GST/HST to Supplies of Dutiable Spirits
Interpretation Given GST is calculated on the consideration for a supply in accordance with section 154 of the ETA. ... GST payable is calculated on the value of the consideration, excluding duty. ... GST payable is calculated on the value of the consideration, including duty. ...
GST/HST Interpretation
16 January 1995 GST/HST Interpretation 11585-1, 11755-1, 11783-2 - Business Office Incentive
Technical Information Bulletin B-042 sets out four criteria which the payment must meet to qualify as a deferred price adjustment: 1) the payment must be a reduction in consideration which occurs at some point in time after the GST has been charged or collected; 2) the payment must be given to the original purchaser of the supply; 3) the payment must be a reduction in consideration which relates to the original supply; and 4) the payment may be made for any reason, but must not depend upon any action undertaken, or supply made, by the recipient. ... It is also our view that the incentive represents consideration for the supply by the vehicle purchaser of agreeing to borrow from the XXXXX specified by XXXXX. ... The incentive is consideration for that supply, therefore the incentive cannot also be the price reduction described above. ...
GST/HST Interpretation
21 December 1995 GST/HST Interpretation 11950-1[7] - GST Status of Supplies of Real Property, Tangible Personal Property and What is Described as "Royalties"
In other words, is the XXXXX payment for royalties, as indicated on the Agreement, or is it part of the consideration for the supply of land and equipment? ... Response Subsection 123(1) of the ETA defines "consideration" as "any amount that is payable for a supply by operation of law". ... It is therefore possible to conclude that the total consideration for the supply is in fact ascertained at the time the supply is made, in the amount of XXXXX[.] ...