Search - consideration

D'un point de vue administratif, on s'attend à ce qu'un vérificateur examine si le calcul effectué dans chaque cas particulier est raisonnable prenant en considération des principes de comptabilité tel que celui de l'importance relative lors de l'établissement d'une cotisation. ...

For example, if on the posters circulated to advertise the bonspiel, XXXXX had indicated that $ XXXXX of $ XXXXX entry fee is considered as contributions to prizes, the contribution amount of $ XXXXX would not be considered as consideration for a supply in accordance with subsection 188(3). ...

Payments which are subject to the provisions of section 181.1 are consideration for a supply which the provisions of section 181.1 act to treat as a taxable supply. ...

For purposes of our discussion, it is assumed that XXXXX gave possession to XXXXX of part of the building that is a residential complex under a lease for consideration that is less than fair market value. 8. ...

26 October 1996 GST/HST Interpretation 11870-4-2[9]- Goods and Services Tax (GST) New Housing Rebate Unedited CRA Tags ETA 256 11870-4-2 c.n. 912(JB) XXXXX This is in response to your E-mail of October 26, 1994, in which you present two issues dealing with the Goods and Services Tax (GST) new housing rebate for our consideration. ...

Statement of Facts: In your letter you provide the following facts for our consideration: 1. an employer participating in the XXXXX (the "company") signs an account agreement with XXXXX which sets out the rights and obligations of the company; 2. ...

For example, a contract for services may specify the particulars concerning the supplier, recipient, the terms of payment and the like, but the consideration and tax may be determined only on a periodic basis and documented in separate invoices. ...

.] •   For the consideration of XXXXX paid by the shareholding member of XXXXX to XXXXX, the shareholder receives an exclusive residency right for himself, his invitees, tenants and lessees to use and occupy a lot (the agreement allows for a space for the allotment of a specific lot number). •   Upon expiry of the original term of the residency agreement, each shareholder may request a renewal for a further period of XXXXX. •   The right to use and occupy the lot is exclusive to the shareholder. ...

The registrant (recycler) examines the load, identifies the type(s) of metal, weighs the load and makes an offer to purchase; •   prior to July 1, 1996, the offer to purchase took into consideration whether or not the seller was a GST registrant because of the notional input tax credit (notional ITC, section 176, ETA). ...

It is more likely that if a person is required to pay the amount and it is not subsequently applied to the course fee, the amount would be regarded as consideration for a separate supply (e.g. right to register). ...