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The proposed amendments would apply to an investment management service, a facilitatory service or a service of managing credit, rendered under an agreement for a supply, if any consideration for the supply becomes due or is paid without becoming due after December 14, 2009. They would also apply to any such service rendered under an agreement for a supply if all the consideration for the supply became due or was paid on or before December 14, 2009, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply or in respect of any other supply that includes an investment management service, facilitatory service or a service of managing credit. ...

Currently, the legislation exempts supplies of property or services (excluding supplies of blood and blood derivatives) made by a public sector body if all or substantially all (90% or more) of the body's supplies of the property or service are made for no consideration. ... Bill C-4, if enacted, would also exclude from this exemption the supply of a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by a public sector body. ...

The counselling therapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. 11. ... The licensed counselling therapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. ...

The psychotherapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. 11. ... The licensed psychotherapist, if a GST/HST registrant, is required to collect the GST/HST at the applicable rate calculated on the value of the consideration for the supply. ...

However, no tax is payable on consideration for a taxable supply that becomes due or is paid before becoming due when the person making the supply is a small supplier who is not a registrant (section 166). ... In these calculations, consideration for most taxable supplies made by a person during a specified period is aggregated with a similar total for all associated persons. 10. ...

(c) A portion of any payment received on a debt obligation that was taken as consideration for property previously sold by the holder of the obligation may be required to be included in income in accordance with the rule relating to blended payments in sub- section 16(1) (further comments on this subject appear in 11 to 13 of IT-265R). ... As consideration for the commitment by the writer, the holder of the option pays to the writer an amount known as a "premium", which amount is determined by auction on the floor of the Exchange. ...

Much of the FOSO is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. ... Certain services received on a without charge basis, including inter-entity transfers of tangible capital assets for nominal or no consideration, are recorded at the carrying amount. ...

In general, the HST would apply to taxable supplies of property and services made in P.E.I. for which consideration becomes due, or is paid without having become due, on or after April 1, 2013. ... Municipalities that are GST/HST registrants may qualify for input tax credits of the tax paid or payable on the acquisition of property and services for use in making taxable supplies for consideration. ... In addition, the supply of acupuncture in a particular province may be exempt from the HST to the extent that the consideration for the service is covered by the health insurance plan of that particular province. ...

In general, the HST would apply to taxable supplies of property and services made in P.E.I. for which consideration becomes due, or is paid without having become due, on or after April 1, 2013. ... Municipalities that are GST/HST registrants may qualify for input tax credits of the tax paid or payable on the acquisition of property and services for use in making taxable supplies for consideration. ... In addition, the supply of acupuncture in a particular province may be exempt from the HST to the extent that the consideration for the service is covered by the health insurance plan of that particular province. ...

The penalty is the greater of $500 and 25% of the consideration received or receivable before the correct information is filed or the identification number issued. ... In these cases, or if a penalty was considered but not levied, advise the taxpayer in writing that consideration will be given to levying the penalty in subsequent years in the event of reoccurrence. ... This involves consideration of what a reasonable person would have done in the circumstances. ...