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These papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this tool could assist the Agency in administering Canada's tax system. These papers will take a variety of approaches to analyzing further the methodological and practical considerations associated with tax gap estimation. ... The paper will investigate previous estimates of the international tax gap, and will outline the methodological and practical considerations that come into play when developing an international tax gap estimate. ...

Reportable seller A reportable seller is all of the following: A seller that is registered on the platform for the provision of a relevant activity A seller that is an active seller What is an active seller An active seller is a seller that either provided relevant activities during the reportable period (calendar year) or has been paid or credited consideration in connection with relevant activities during the reportable period. A seller that is not an excluded seller A seller that is determined to: Be resident in a reportable jurisdiction Have provided relevant services for the rental of real or immovable property located in a reportable jurisdiction Have been paid or credited consideration in connection with relevant services for the rental of real or immovable property located in a reportable jurisdiction What is a reportable jurisdiction If the platform operator is resident in Canada, a reportable jurisdiction means Canada and any partner jurisdiction. ... For more information about residency, refer to: Residency of a corporation Residency of an individual Residence of a trust or estate When the rules don't affect you The rules do not affect you if you are considered to be an excluded platform operator Excluded platform operator A platform operator is considered an excluded platform operator if they can demonstrate that their entire business model: Does not allow sellers to derive a profit from the consideration Does not have reportable sellers Document navigation Next: What information is shared Page details 2024-11-12 ...

Given the value of the consideration, the GST/HST new housing rebate is not available. ... The value of consideration as determined for GST/HST purposes means the consideration payable before any calculation of the GST/HST payable or any housing rebate entitlement for the purchaser. ... No GST new housing rebate is available as the consideration for the unit exceeds $450,000. ...

Given the value of the consideration, the GST/HST new housing rebate is not available. ... The value of consideration as determined for GST/HST purposes means the consideration payable before any calculation of the GST/HST payable or any housing rebate entitlement for the purchaser. ... No GST new housing rebate is available as the consideration for the unit exceeds $450,000. ...

A deposit given by a customer is not consideration unless and until the supplier applies the deposit as consideration for the supply. ... In this example, the consideration for the supply becomes due on May 5, 2010 (i.e., the date of the invoice) but the consideration is paid without having become due on April 30, 2010 (i.e., the day the supplier applies the deposit as consideration for the supply). ... If, in the above example, the supplier had applied the deposit as consideration for the supply on May 4, 2010, the consideration for the supply would have been paid without having become due on May 4, 2010. ...

A deposit given by a customer is not consideration unless and until the supplier applies the deposit as consideration for the supply. ... In this example, the consideration for the supply becomes due on May 5, 2010 (i.e., the date of the invoice) but the consideration is paid without having become due on April 30, 2010 (i.e., the day the supplier applies the deposit as consideration for the supply). ... If, in the above example, the supplier had applied the deposit as consideration for the supply on May 4, 2010, the consideration for the supply would have been paid without having become due on May 4, 2010. ...