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Results 24431 - 24440 of 29062 for consideration

13 May 1997 GST/HST Interpretation HQR0000492 - International Freight - Canada Post

Interpretation Requested Section 6 of Part VII of Schedule VI to the ETA zero-rates a supply of a freight transportation service in respect of the transportation of tangible personal property from a place in Canada to a place outside Canada where the value of the consideration for the supply is $5 or more. ... Where the total consideration for that supply is $5 or more, the supply will be zero-rated in accordance with section 6 of Part VII of Schedule VI. 2) Where non-commercial goods are transported outside Canada (international outbound freight), are invoiced to a single customer on a single invoice, and the value of the consideration for the transportation is $5 or more, the supply will be zero-rated in accordance with section 6 of Part VII of Schedule VI. ...

31 August 1998 GST/HST Interpretation HQR0000947 - Payment for Loss of Rental Income

Facts Based on the terms of the car rental agreement provided, our understanding of the relevant facts of the situation is as follows: • A renter agrees to rent a vehicle from a car rental company for a consideration which is calculated on a flat daily amount plus a specific charge based on distance driven. • The renter has the choice of accepting a loss damage waiver for an additional charge which would limit the renter's liability for vehicle damage or loss to a pre-determined amount. • If the renter decides not to purchase the loss damage waiver, the renter will be required to pay "on demand all loss or damage (however caused) to the vehicle while rented under this agreement". ... It is the Department's position that where rental agreement provides that the renter is required to compensate or re-imburse the car rental company for loss or damage caused to the vehicle while under rental or for the recovery of loss of rental revenue resulting from the damage to the vehicle, the payment made by the renter is not consideration for a taxable supply, and is not subject to GST/HST. ... Accordingly, in line with this position, it is our view that the payment made by the renter for the recovery of a loss of rental income suffered by the car rental company as described in your memo is not consideration for a taxable supply, and is hence not subject to GST/HST. ...

3 November 1999 GST/HST Interpretation HQR0001930 - - ITCs & Pension Plan Expenses

Under subsection 123(1) of the ETA the recipient of a supply is defined as the person who is liable to pay consideration under the agreement for the supply. ... There is no re-supply to the trust in this instance and since the value of the consideration has been set by a non-related third party section 155 is not an issue. ... Under s[ubs]ection 123(1) the recipient of a supply is defined as the person liable to pay the consideration i.e., the invoice is made out in their name. ...

13 August 1999 GST/HST Interpretation HQR0001909 - Coin-operated Amusement Machines

Interpretation Requested You have asked us to clarify whether subsection 165.1(2) of the ETA can apply to a supply made by an amusement machine that can be altered, either by re-programming the machine or by resetting internal switches in the machine, to offer supplies for consideration exceeding twenty-five cents. ... For example, subsection 165.1(2) would apply to a supply made through an amusement machine that is programmed or set to only offer a single game for a total consideration of twenty-five cents even if that machine is capable of being re-programmed or reset to offer a single game for fifty cents. However, subsection 165.1(2) would not apply to any supplies made through that amusement machine while the machine is programmed or set to offer a supply for consideration exceeding twenty-five cents. ...

31 March 2000 GST/HST Interpretation 8120/HQR0001726 - Gift Certificates

In the first transaction, the NPO is paying a discounted amount (consideration of XXXXX per certificate) to XXXXX for the XXXXX "gift certificate". The certificate therefore no longer satisfies one of the conditions specified under Policy Paper P-202 Gift Certificates, which states that the consideration given for the gift certificate must equal the stated value on the "certificate". ... The sale of a gift certificate is not a taxable supply, therefore no GST payable on the consideration paid for the gift certificate. ...

Reporting Rules for Digital Platforms

The platform may also include the collection and payment of consideration in respect of those activities. Software that exclusively allows, without any further intervention, for the following activities is not considered a platform under the rules: the processing of payments listing or advertising redirecting or transferring of users to another platform What is a relevant activity A relevant activity is: The sale of goods for consideration A relevant service What is a relevant service A relevant service is, when provided for consideration, any of the following: The rental of real or immovable property A personal service The rental of a means of transport A prescribed service Sellers who will have their information collected and reported to the CRA may include those who participate in the following activities: Sale of goods Rental of real or immovable property (both residential and commercial) Rideshare and delivery services Personal services What are personal services Personal services are time- or task-based work performed by one or more individuals at the request of a user. ...

Canadian Views/Attitudes Towards the Sharing of Tax Information - Quantitative Phase

Moreover, public opinion continues to be influenced by various considerations that potentially could be used by the CRA as rationales for such sharing of information. Support for information sharing rose notably when exposed to these considerations. ... Indeed, there are many considerations related to information sharing that are acceptable to Canadians. ...

ARCHIVED - Meaning of private health services plan [1988 and subsequent taxation years]

On the other hand, an amount paid by an employee as a premium, contribution or other consideration to a private health services plan qualifies as a medical expense for purposes of the medical expense tax credit by virtue of paragraph 118.2(2)(q). ... If the agreed consideration is in the form of cash premiums, they usually relate closely to the coverage provided by the plan and are based on computations involving actuarial or similar studies. ... The consideration given by the employee is considered to be the employee's covenants as found in the collective agreement or in the contract of service. 8. ...

Expenses Related to Pension Plans

An expense, including a pension-related expense, is incurred by an employer where the employer is liable to pay consideration to a third party supplier under an agreement for a supply. ... The employer is liable to pay the consideration under the agreement with the investment manager and is the recipient of the taxable supply. ... Since the pension-related expense incurred by the employer (i.e., the person liable to pay the consideration under the agreement for the supply) has been paid for out of the pension plan trust assets, the payment by the plan trust is consideration for a taxable supply of an investment management service made by the employer to the plan trust. ...

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. ...

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