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GST/HST Interpretation

23 July 2023 GST/HST Interpretation 244796 - Sale of vintage goods [through distribution platforms]

Pursuant to subsection 221(1), every person who makes a taxable supply in Canada is required to collect the GST/HST that is imposed under section 165 calculated on the value of consideration for that supply from the recipient. ...
GST/HST Ruling

1 August 2023 GST/HST Ruling 243558r - Assignment of an interest in a residential condominium unit

The consideration for the Assignment has the following components: Total purchase price: $[…] Purchase price per the APS: $[…] Deposits previously paid to the Vendor: $[…] Assignment fee: $[…] ($[…]- $[…] + $[…]) HST: $[…] ($[…] multiplied by […]%) 14. ...
GST/HST Ruling

17 January 2013 GST/HST Ruling 130479 - […] – Place of supply [in a Province] – [Intangible Personal Property and Services]

Based on the facts, the Registration fees that the [Organization] collects from individuals who attend a particular […] conference are consideration for a supply of IPP in respect of which the Canadian rights can only be used in the province in which the […] conference takes place. ...
GST/HST Ruling

31 January 2024 GST/HST Ruling 245426 - Emission Allowance

Whether a supplier is responsible for collecting and reporting the tax on a supply (or whether the recipient is required to pay and remit the tax) can be determined only upon consideration of all applicable facts and legislation. ...
GST/HST Ruling

3 November 2023 GST/HST Ruling 245549 - and GST/HST INTERPRETATION - Print-on-Demand Sales

Therefore, you are making a taxable supply of your IP (which falls within the broader category of intangible personal property (IPP)), and in return you receive royalties as consideration (payment) for that taxable supply. ...
GST/HST Ruling

12 June 2024 GST/HST Ruling 247128 - Emission Allowance

Whether a supplier is responsible for collecting and reporting the tax on a supply (or whether the recipient is required to pay and remit the tax) can be determined only upon consideration of all applicable facts and legislation. ...
Current CRA website

Indigenous income tax issues

This consideration relates to the income exemptions under guidelines 2, 3 and 4. ...
Current CRA website

Governance of the Values and Ethics Environment

Through the process of formalizing an internal disclosure mandate, considerations of confidentiality and anonymity will be important. ...
Current CRA website

Taxpayer Services - Telephone Enquiries

Efforts are currently underway in the TSD to analyze and determine the most effective call listening methodology, including consideration of constraints that may impact the methodology. ...
Current CRA website

Terms and conditions of the grant

Some examples include, but are not limited to: seniors’ support and recreation centres shelters and support centres family services associations settlement organizations multicultural societies service clubs (for example, Lions’ Club, Royal Canadian Legion) band offices volunteer bureaus post secondary student groups or associations places of worship for-profit organizations that provide free tax filing service separate from their other activities 3.2 Eligibility exclusions CVITP clinics that are organized and/or administered as follows are excluded from consideration for funding: Federal or provincial Member of Parliament offices; Municipal counselor offices; Non-community or non-volunteer based organizations that normally operate tax clinics for profit (e.g., tax preparation businesses and accounting firms) 3.3 Eligible activities Eligible activities are the administration of free income tax clinics and the electronic filing of federal income tax and benefits returns by volunteers affiliated with an approved CVITP organization. 3.4 Eligible expenses Eligible expenses are direct expenses which are reasonable and necessary for the eligible activities specified above. ...

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