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Results 24401 - 24410 of 28866 for consideration
GST/HST Interpretation
10 July 2003 GST/HST Interpretation 42257 - Application of Harmonized Sales Tax (HST) to Prearranged Funerals Entered into Within the Province of
For your information, HST does not apply to a donation where the donation is not consideration for a supply. If a donor receives something of value, the amount of the donation could be considered consideration for a supply. A gift at common law is considered a voluntary transfer of property without consideration. ...
GST/HST Interpretation
23 April 2003 GST/HST Interpretation 43736 - ABM Machines
We are currently reviewing, the status of the supply for which the $XXXXX is the consideration. ... The XXXXX receives a taxable service the consideration being the portion of the XXXXX paid to the Bank XXXXX. ... The XXXXX dispenses money to the debit cardholder and receives the XXXXX fee as consideration for this service. ...
Archived CRA website
ARCHIVED - Fractional Interest in Shares
This bulletin discusses how a taxpayer may account for cash or other non-share consideration received in lieu of a fractional interest in a share. ... No consideration other than shares of the corporation may be received for the convertible property. ... In lieu of the fractional shares, the agreement will usually provide for the taxpayer to receive cash or other non-share consideration. ...
Current CRA website
Canada Revenue Agency’s 2020 to 2021 Departmental Sustainable Development Strategy Year-End Report
The SD CoE reviewed 15 (or 88%) for SD considerations, and the other 2 contracts were awarded on an emergency basis. ... FSDS: The SEA process helps incorporate environmental considerations into the CRA’s proposal development process, including considering whether expected outcomes of a proposal could affect any of the FSDS goals and targets SDG: SDG 16: Peace, Justice and Strong Institutions CRA-specific commitment Integrate SD considerations into corporate policy instruments (CPI) during their review cycles, as appropriate and feasible Starting Point: 2019 to 2020 (base year) Performance Indicators: Percentage of CPIs that are renewed that are reviewed for SD considerations Target: 100% CPIs reviewed will consider sustainable development The SD CoE reviewed 31 CPIs (100%) and proposed SD considerations for inclusion where appropriate. FSDS: The corporate policy review process further integrates SD considerations into the CRA’s policy development portfolio. ...
Old website (cra-arc.gc.ca)
Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits
This includes consideration for supplies made by an associated person that would not, on its own, be considered to be a large business. ... The total consideration for Builder A's taxable supplies in its fiscal year ending March 31, 2012 was $8.5 million. ... The total consideration for Builder A's taxable supplies in its fiscal year ending December 31, 2011 is $12 million. ...
Scraped CRA Website
Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits
This includes consideration for supplies made by an associated person that would not, on its own, be considered to be a large business. ... The total consideration for Builder A's taxable supplies in its fiscal year ending March 31, 2012 was $8.5 million. ... The total consideration for Builder A's taxable supplies in its fiscal year ending December 31, 2011 is $12 million. ...
Current CRA website
Prince Edward Island: Transition to the Harmonized Sales Tax – Builders and Recaptured Input Tax Credits
This includes consideration for supplies made by an associated person that would not, on its own, be considered to be a large business. ... The total consideration for Builder A's taxable supplies in its fiscal year ending March 31, 2012 was $8.5 million. ... The total consideration for Builder A's taxable supplies in its fiscal year ending December 31, 2011 is $12 million. ...
GST/HST Interpretation
10 July 2008 GST/HST Interpretation 84428 - XXXXX GST/HST Visitor Rebate on Short-term Accommodation
Is the consideration payable by XXXXX for the sale of Eligible Mortgages by XXXXX under the Master Sale Agreement and the consideration payable by XXXXX for the servicing of Serviced Mortgages by XXXXX under the Administration Agreement consideration for a single supply of a financial service? ... The consideration payable by XXXXX to XXXXX under XXXXX under the Master Sale Agreement and the consideration payable by XXXXX to XXXXX under XXXXX of the Administration Agreement is consideration for a single supply of a financial service described in the respective agreements. 2. ... The consideration payable by XXXXX under XXXXX of the S&A Agreement, as amended by the Amending Agreement, is consideration for a single supply of a financial service described in the agreement. ...
GST/HST Interpretation
24 October 2012 GST/HST Interpretation 106435 - – Tuition Fees
It is unclear whether the royalty fee is consideration for a supply made by the public college or the curriculum provider. ... If the royalty fee is consideration for a taxable supply, the public college must collect GST/HST in respect of that supply. ... In such cases, the “royalty fee” may be consideration for an exempt supply pursuant to section 7.1 of Part III of Schedule V. ...
Old website (cra-arc.gc.ca)
British Columbia transition tax rules for grandparented taxable sales of new housing
Where the British Columbia transition tax applies to a grandparented taxable sale of new housing, the consideration for the housing is considered to include the British Columbia transition tax, calculated as 2/102 of the consideration. ...