Search - consideration

For example, under subsection 141.01(2), to the extent that a registrant acquires property or a service to make taxable (including zero-rated) supplies for consideration, the registrant is deemed to have acquired the property or service for consumption or use in the course of the registrant’s commercial activities for purposes of subsection 169(1). 12. ...

In determining whether the rights under the annuity contract are not materially different from the RPP, consideration must be given to the terms of the RPP based on the plan as registered. ...

The personal information extracted from these sources will apply the same considerations as currently applied to the ADW and source systems/data marts. ...

Should it come to light that a Board Member has a conflict of interest which would have prevented that member's original appointment, the Board Member must recuse himself or herself from consideration of the case and inform the other Board Members and both competent authorities. ...

While you are not taxable on your income from all sources, it will be taken into consideration to determine the tax rate that will be used to calculate your tax liability on your income from sources in Germany. ...

For more information, we recommend you review the topic, “What to consider for newcomers,” under the Tax considerations for specific situations from the CVITP learning guide. ...

If the ratio is over 50%, you may include more information for us to make a final determination, such as: confirmation that this plan is exempt from the 50% minimum contribution rule the assumptions used to determine the minimum employer contribution rule any other points you think are relevant While we would need to review all facts related to the plan, we generally give favourable consideration to a waiver request when employees are not funding more than half of the current service cost. ...

Common zero-rated supplies of farm products are: fruits and vegetables grains or seeds in their natural state, treated for seeding purposes or irradiated for storage purposes, and hay or silage, or other fodder crops, when they are sold in quantities larger than ordinarily offered for sale to consumers, except grains and seeds packaged, prepared and sold to use as feed for wild birds or pet food feed sold by a feedlot operator, as long as the price is separately identified on the invoice or written agreement hops, barley, flaxseed, straw, sugar cane or sugar beets livestock such as cattle, hogs, poultry, bees or sheep that are raised or kept to produce food, or to be used as food, for human consumption, or to produce wool poultry or fish eggs that are produced for hatching rabbits, except those supplied by a person in the course of a business in the course of which the person regularly supplies animals as pets to consumers fertilizer sold in bulk or in a container of at least 25 kg where the total quantity of fertilizer supplied at the time is at least 500 kg wool that is not further processed than washed tobacco leaves that are not further processed than dried and sorted Examples of zero-rated farm purchases are: tractors designed for farm use that have a rating of at least 44.74 kW at power takeoff (60 PTO horsepower) pull and self-propelled combines, swathers and wind-rowers headers for combines, forage harvesters, swathers or wind-rowers combine or forage harvester pickups forage harvesters, and self-propelled, tractor-mounted or pull-type mechanical fruit or vegetable pickers or harvesters mouldboard and disc plows (3 or more furrows), and chisel plows and subsoil chisels (at least 8 feet or 2.44 metres wide) discers, rod weeders or bean rods (at least 8 feet or 2.44 metres wide) field and row crop cultivators (at least 8 feet or 2.44 metres wide) combination discer-cultivators (at least 8 feet or 2.44 metres wide) rototillers and rotovators (at least 6 feet or 1.83 metres wide) harrows sold in complete units and pulverizers (at least 8 feet or 2.44 metres wide) land packers, mulchers and rotary hoes (at least 8 feet or 2.44 metres wide) airflow seeders, grain and seed drills (at least 8 feet or 2.44 metres wide), and farm-type row-crop or toolbar seeders or planters designed to seed two or more rows at a time mower-conditioners, hay balers, hay cubers, hay rakes, hay conditioners, hay crushers, hay crimpers, hay tedders, swath turners and wind-row turners bale throwers, elevators, or conveyors, silage baggers, and round bale wrapping machines grain bins or tanks with a capacity of 181 cubic metres or less (5,000 bushels) transportable conveyors with belts less than 76.2 cm (30 inches) wide and 0.48 cm (3/16 inch) thick, transportable farm grain augers, transportable utility augers and transportable elevators bin sweep or cleaner attachments for portable grain augers tractor-powered pneumatic grain conveyors feed mills, including roller mills and hammer mills feed mixers, feed grinder mixers, tub grinders and other farm-type feed grinders ensilage mixers and self-propelled feed or ensilage carts grain toasters to use in livestock feed production grain dryers farm-type refrigerated bulk milk coolers assembled and fully operational milking systems or individual components of milking systems that are supplied together, unassembled and then assembled into a fully operational milking system automated and computerized farm livestock or poultry feeding systems, or individual components of these systems when they are supplied together, unassembled and then assembled into a fully operational feeding system self-propelled, tractor-mounted, or pull-type agricultural wagons or trailers designed for off-road handling and transporting of grain, forage, livestock feed or fertilizer, and for use at speeds not exceeding 40 km per hour mechanical rock or stone pickers, rock or root rakes, and rock or root wind-rowers, forage blowers, silo unloaders and shredders with an operational width of at least 3.66 m or 12 feet tractor-mounted, self-propelled or pull-type field sprayers with tank capacities of at least 300 litres or 66 gallons granular fertilizer or pesticide applicators with operational capacity of at least 0.2265 cubic metres or 8 cubic feet liquid box, tank or flail manure spreaders, and injection systems for liquid manure spreaders leaf-cutter bees complete feeds, supplements, micro-premixes, macro-premixes or mineral feeds other than trace mineral salt feeds, as defined and labelled in accordance with the Feeds Regulations, 1983 and designed for rabbits or a specific type of farm livestock, fish or poultry ordinarily raised or kept for human consumption or to produce wool, when sold in bulk quantities of at least 20 kg (44 lbs.) or in bags that contain at least 20 kg (44 lbs.) feed sold in bulk quantities of at least 20 kg (44 lbs.) or bags that contain at least 20 kg (44 lbs.) that is designed for ostriches, rheas, emus or bees farm refrigerated bulk milk coolers food processing by-products and plant and animal products sold in bulk quantities of at least 20 kg (44 lbs.) or bags that contain at least 20 kg (44 lbs.) used as feed or as ingredients in feed for farm livestock, fish or poultry that is ordinarily raised or kept for human consumption or to produce wool, or for rabbits, ostriches, rheas, emus or bees pesticides having a purpose that includes agricultural use and having a product class of other than domestic labelled in accordance with the Pest Control Products Regulations sales of quotas authorized by a government agency or marketing board for zero-rated products for human consumption (including dairy, turkey, chicken, eggs), certain agricultural products (including farm livestock, zero-rated grains or seeds, hops, barley, flaxseed, straw, sugar cane or sugar beets) and tobacco leaves farmland rented to a registrant under a sharecropping arrangement to the extent that consideration for the supply is a share of the production that is zero-rated is part of the price (any other extra payments are taxable) Examples of zero-rated supplies of fishing products and equipment are: most fish feed and other specified products when sold in quantities of at least 20 kg. ...

The rebate will still be available in respect of a supply of a tour package or accommodation made on or before March 22, 2017, regardless of when the consideration for the supply is paid or the tour takes place. ...