Search - consideration

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. ...

Where property is supplied by way of lease, licence or similar arrangement, and consideration is paid on a periodic basis (lease interval), a separate supply is deemed to occur in respect of each lease interval. ... Where the consideration for a supply of a service includes a payment that is attributable to a period (i.e., a billing period) that is the whole or a part of the period during which the service is to be rendered, there is a separate supply for each billing period. ... The amount of the consideration relating to the Canadian portion should be calculated on a direct line distance basis between the two Canadian end points. ...

Example A taxpayer relief request made by a person (for GST/HST or non-GST/HST purposes) during the 2010 calendar year will only be eligible for consideration for a reporting period that ended in 2000 or subsequent calendar years. Due to the 10-year rolling time limit, a taxpayer relief request made on or after January 1, 2011, will not be eligible for consideration for a reporting period that ended in the 2000 or prior calendar years. ... GST/HST forms GST44- Election Concerning the Acquisition of a Business or Part of a Business GST59- GST/HST Return for Imported Taxable Supplies and Qualifying Consideration GST66- Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST190- GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST497- Election under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation GST521- GST/HST Multi-Employer Pension Plan Trust Rebate Application GST523-1- Non-profit organizations- Government Funding GST531- Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC4601- GST/HST Reporting Entity and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution RC4602- Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4603- GST/HST Tax Adjustment Transfer Election and Revocation for a Selected Listed Financial Institution RC4604- GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution RC4605- Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606- Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607- GST/HST Pension Entity Rebate Application and Election GST/HST info sheets GI-096- Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia GI-101- Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia GI-102- Nova Scotia HST Rate Increase: Sales and Rentals of Non-residential Real Property GI-103- Nova Scotia HST Rate Increase: Progress Payments and Holdbacks GI-104- Nova Scotia HST Rate Increase: Sales and Rentals of New Housing GI-108- Applying the 2010 Nova Scotia HST Rate Increase- Personal Property GI-109- Applying the 2010 Nova Scotia HST Rate Increase- Services GI-110- Applying the 2010 Nova Scotia HST Rate Increase- Admissions and Memberships GI-111- Applying the 2010 Nova Scotia HST Rate Increase- Transportation Services and Passes GST/HST notices Notice253- Harmonized Sales Tax for Ontario and British Columbia- Questions and Answers for Public Service Bodies (revised) Notice257- For discussion purposes only: The GST/HST Rebate for Pension Entities Notice258- Reminder- Letter of Good Standing for Claiming the Ontario and British Columbia Provincial Transitional New Housing Rebates Notice259- Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-traded Funds) Excise tax and special levies notices ETSL75- Notice to Excise Tax Licensees and Account Holders- New Version of Form B200, Excise Tax Return Excise tax and special levies forms B200- Excise Tax Return N15-1- Excise Tax Act, Application for Refund/Rebate, Supplementary Information Excise duty notices EDN25- Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee EDN26- New Excise Stamp Security Features Air travellers security charge forms B253- Softwood Lumber Products Export Charge- Registration Form B253-1- Softwood Lumber Products Export Charge- Independent Remanufacturer Registration Supplement B253-2- Softwood Lumber Products Export Charge- Registration Supplement- Multiple Regions or Mills B275- Softwood Lumber Products Export Charge Return Softwood lumber products export charge notices SWLN29- Surge Charge- Alberta Region (August 2010) SWLN30- Notice to Independent Remanufacturers- Calculation of the Yield Loss Percentage SWLN31- Surge Charge- Alberta Region (September 2010) SWLN32- Surge Charge- Alberta Region (October 2010) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Where certain conditions are met, the proposed changes provide that a participating employer and a master trust may jointly elect to have every actual taxable supply made by the employer to the master trust be deemed to have been made for no consideration. ... GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST111, Financial Institution GST/HST Annual Information Return GST303, Application to Offset Taxes by Refunds or Rebates GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates RC79, Deposit Advice RC145, Request to Close Business Number Program Accounts RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada RC193, Service-Related Complaint RC321, Delegation of Authority RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4607, GST/HST Pension Entity Rebate Application and Election RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7190-WS, GST190 Calculation Worksheet RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7291, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7321, Delegation of Authority for Certain Selected Listed Financial Institutions RC7345, Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions GST/HST guides RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4028, GST/HST New Housing Rebate RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4052, GST/HST Information for the Home Construction Industry RC4058, Quick Method of Accounting for GST/HST RC4082, GST/HST Information for Charities RC4231, GST/HST New Residential Rental Property Rebate RC4419, Financial Institution GST/HST Annual Information Return RC7219, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions GST/HST info sheets GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate GST/HST notices NOTICE300, Déline First Nation Ratification of their Final Self-Government Agreement NOTICE301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island GST/HST policy statements P-255, Late-filed Section 156 Elections and Revocations All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at cra.gc.ca/gsthsttech, at cra.gc.ca/etsl and at cra.gc.ca/exciseduty. ...

Where property is supplied by way of lease, licence or similar arrangement, and consideration is paid on a periodic basis (lease interval), a separate supply is deemed to occur in respect of each lease interval. ... Where the consideration for a supply of a service includes a payment that is attributable to a period (i.e., a billing period) that is the whole or a part of the period during which the service is to be rendered, there is a separate supply for each billing period. ... The amount of the consideration relating to the Canadian portion should be calculated on a direct line distance basis between the two Canadian end points. ...

Example A taxpayer relief request made by a person (for GST/HST or non-GST/HST purposes) during the 2010 calendar year will only be eligible for consideration for a reporting period that ended in 2000 or subsequent calendar years. Due to the 10-year rolling time limit, a taxpayer relief request made on or after January 1, 2011, will not be eligible for consideration for a reporting period that ended in the 2000 or prior calendar years. ... GST/HST forms GST44- Election Concerning the Acquisition of a Business or Part of a Business GST59- GST/HST Return for Imported Taxable Supplies and Qualifying Consideration GST66- Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST190- GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST497- Election under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation GST521- GST/HST Multi-Employer Pension Plan Trust Rebate Application GST523-1- Non-profit organizations- Government Funding GST531- Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC4601- GST/HST Reporting Entity and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution RC4602- Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4603- GST/HST Tax Adjustment Transfer Election and Revocation for a Selected Listed Financial Institution RC4604- GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution RC4605- Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606- Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607- GST/HST Pension Entity Rebate Application and Election GST/HST info sheets GI-096- Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia GI-101- Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia GI-102- Nova Scotia HST Rate Increase: Sales and Rentals of Non-residential Real Property GI-103- Nova Scotia HST Rate Increase: Progress Payments and Holdbacks GI-104- Nova Scotia HST Rate Increase: Sales and Rentals of New Housing GI-108- Applying the 2010 Nova Scotia HST Rate Increase- Personal Property GI-109- Applying the 2010 Nova Scotia HST Rate Increase- Services GI-110- Applying the 2010 Nova Scotia HST Rate Increase- Admissions and Memberships GI-111- Applying the 2010 Nova Scotia HST Rate Increase- Transportation Services and Passes GST/HST notices Notice253- Harmonized Sales Tax for Ontario and British Columbia- Questions and Answers for Public Service Bodies (revised) Notice257- For discussion purposes only: The GST/HST Rebate for Pension Entities Notice258- Reminder- Letter of Good Standing for Claiming the Ontario and British Columbia Provincial Transitional New Housing Rebates Notice259- Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-traded Funds) Excise tax and special levies notices ETSL75- Notice to Excise Tax Licensees and Account Holders- New Version of Form B200, Excise Tax Return Excise tax and special levies forms B200- Excise Tax Return N15-1- Excise Tax Act, Application for Refund/Rebate, Supplementary Information Excise duty notices EDN25- Sale of Unstamped Partially Manufactured Tobacco and Activities of a Tobacco Licensee EDN26- New Excise Stamp Security Features Air travellers security charge forms B253- Softwood Lumber Products Export Charge- Registration Form B253-1- Softwood Lumber Products Export Charge- Independent Remanufacturer Registration Supplement B253-2- Softwood Lumber Products Export Charge- Registration Supplement- Multiple Regions or Mills B275- Softwood Lumber Products Export Charge Return Softwood lumber products export charge notices SWLN29- Surge Charge- Alberta Region (August 2010) SWLN30- Notice to Independent Remanufacturers- Calculation of the Yield Loss Percentage SWLN31- Surge Charge- Alberta Region (September 2010) SWLN32- Surge Charge- Alberta Region (October 2010) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Where certain conditions are met, the proposed changes provide that a participating employer and a master trust may jointly elect to have every actual taxable supply made by the employer to the master trust be deemed to have been made for no consideration. ... GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST111, Financial Institution GST/HST Annual Information Return GST303, Application to Offset Taxes by Refunds or Rebates GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates RC79, Deposit Advice RC145, Request to Close Business Number Program Accounts RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada RC193, Service-Related Complaint RC321, Delegation of Authority RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4607, GST/HST Pension Entity Rebate Application and Election RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7190-WS, GST190 Calculation Worksheet RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7291, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7321, Delegation of Authority for Certain Selected Listed Financial Institutions RC7345, Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions GST/HST guides RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4028, GST/HST New Housing Rebate RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4052, GST/HST Information for the Home Construction Industry RC4058, Quick Method of Accounting for GST/HST RC4082, GST/HST Information for Charities RC4231, GST/HST New Residential Rental Property Rebate RC4419, Financial Institution GST/HST Annual Information Return RC7219, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions GST/HST info sheets GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate GST/HST notices NOTICE300, Déline First Nation Ratification of their Final Self-Government Agreement NOTICE301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island GST/HST policy statements P-255, Late-filed Section 156 Elections and Revocations All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at cra.gc.ca/gsthsttech, at cra.gc.ca/etsl and at cra.gc.ca/exciseduty. ...