Search - consideration
Results 24831 - 24840 of 29079 for consideration
Current CRA website
Freight Transportation Services
The consideration for the deemed supply is deemed to be equal to the consideration paid to the particular carrier, regardless of whether the consideration paid includes an amount paid to the particular carrier as agent of any of the other carriers. 46. ... The consideration for such supplies is referred to as a chargeback. 57. ... The deemed consideration for the supply of the freight transportation service in respect of the computers delivered to the Ontario destination is equal to 40% of the total consideration and is subject to the HST at a rate of 13%. ...
Current CRA website
Liability for Tax
Meaning of recipient ss 123(1)- Person liable under an agreement- Person liable to pay- Person liable where no consideration is payable 7. ... Consequently, the act of paying money as consideration for a supply does not itself attract tax because it does not constitute a supply. ... The consideration paid or payable for the supply to the buyer is deemed to be paid or payable by the ultimate recipient. ...
Current CRA website
Freight Transportation Services
The consideration for the deemed supply is deemed to be equal to the consideration paid to the particular carrier, regardless of whether the consideration paid includes an amount paid to the particular carrier as agent of any of the other carriers. 46. ... The consideration for such supplies is referred to as a chargeback. 57. ... The deemed consideration for the supply of the freight transportation service in respect of the computers delivered to the Ontario destination is equal to 40% of the total consideration and is subject to the HST at a rate of 13%. ...
Current CRA website
Liability for Tax
Meaning of recipient ss 123(1)- Person liable under an agreement- Person liable to pay- Person liable where no consideration is payable 7. ... Consequently, the act of paying money as consideration for a supply does not itself attract tax because it does not constitute a supply. ... The consideration paid or payable for the supply to the buyer is deemed to be paid or payable by the ultimate recipient. ...
Old website (cra-arc.gc.ca)
Financial Institution GST/HST Annual Information Return
In determining an ITC for a financial institution, consideration does not include nominal consideration. ... If no consideration is charged or if the consideration is less than the fair market value, enter on line 8510 the total of the fair market value for supplies made. ... If no consideration is charged or if the consideration is less than the fair market value, enter on line 8610 the total of the fair market value for supplies received. ...
Current CRA website
Financial Institution GST/HST Annual Information Return
In determining an ITC for a financial institution, consideration does not include nominal consideration. ... If no consideration is charged or if the consideration is less than the fair market value, enter on line 8510 the total of the fair market value for supplies made. ... If no consideration is charged or if the consideration is less than the fair market value, enter on line 8610 the total of the fair market value for supplies received. ...
GST/HST Ruling
6 March 2014 GST/HST Ruling 142807 - [Application of the goods and services tax/harmonized sales tax (GST/HST) to the] […] Congress
When the Member remits a portion of the revenues that it has collected on behalf of the Organization to the Organization, there are no GST/HST implications, as this is not consideration for any supply made by the Organization to the Member. However, the portion of the registration fees that the Member is allowed to keep is consideration for the supply of organizing [the Congress] that the Member makes to the Organization. As its supply is a taxable supply, the Member is generally required to charge the Organization the GST/HST on the consideration. ...
GST/HST Interpretation
14 July 2009 GST/HST Interpretation 112077 - Sale of Shares and Associated Land-use Rights
The stated consideration paid by the Co-op Assoc. to the Developer for the purchase of the Subject Property was $XXXXX and other good and valuable consideration. ... The stated consideration paid by the Developer for the land-use rights for the XXXXX year period is $XXXXX. ... Where the lease, licence or similar arrangement is under an agreement in writing, subsection 152(2) of the ETA provides that the consideration, or any part of it, is deemed to become due on the day the recipient is required to pay the consideration or part of it to the supplier under the agreement. ...
GST/HST Interpretation
25 September 2009 GST/HST Interpretation 93372 - Application of GST/HST to Ancillary Fees XXXXX
For GST/HST purposes, the ancillary fees described in Fact #16 are neither part of the consideration for a supply of a passenger transportation service nor consideration for supplies made in Canada. ... For GST/HST purposes, an airport improvement fee is consideration for a separate supply by an airport authority of real property made by way of licence. ... Excess baggage charges For GST/HST purposes, the excess baggage charge described in Fact #15 is consideration for a separate supply of a service of transporting an individual's baggage, and not part of the consideration for a supply of a passenger transportation service. ...
GST/HST Interpretation
13 August 1998 GST/HST Interpretation HQR0000242 - Employer Contributions Made Into Union Trust Funds
Accordingly, the contributions would not be regarded as consideration for a supply under the ETA and as such would not be subject to tax. ... Therefore, any transfer of moneys by the trust to the insurer as premiums for an insurance policy represents consideration for an exempt supply. ... Comments: Where the fund itself provides the training courses to the employees, it is our view that the fund is making a taxable supply of training to the employer for no consideration. ...