Search - consideration

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. ...

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. ...

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. ...

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. ...

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. ...