Search - consideration

If the property is so contributed and each partner receives no consideration other than the partner's interest in the new partnership, the cost of that interest and the proceeds of disposition of the property contributed will be equal to the aggregate of the amounts determined under subsection 98(3) and no capital gain will result. ...

Where such certificates are not required, the date of physical completion must be determined on the facts of each case, taking into consideration factors which suggest that the contract is "completed", such as acceptance of the project by the owner except for minor adjustments for incompleted work, or actual occupancy by the owner. ...

A sale of a right or thing for good and valuable consideration does not come within the meaning of the phrase "transferred or distributed" as used in subsection 70(3). ...

The legal aid plan administrator may claim a 100% rebate of the GST/HST paid on the supply of legal services provided by the lawyer, including the expenses that form part of the consideration for the supply of the legal services. 15. ...

Please refer to the current issue of Information Circular 71-17 with respect to requests for competent authority consideration. 11. ...

In general, persons who make taxable supplies of property or services in Canada are required to charge and collect the GST/HST at the applicable rate (based on the province in which the supply is made) on the consideration for those supplies. ...

In making such a determination, consideration will be given to the nature of the business and the individual's involvement in the day-to-day operation of that business. ...

It is important to note that the builder can pay or credit the purchaser with a housing rebate calculated only on the total consideration for the mobile home, land, and improvements which the builder has sold to the purchaser. ...

There are seven fundamental rights: fair treatment, courtesy and consideration, privacy and confidentiality, bilingual service, information, entitlements, and formal review. ...

Although the assumption of a debt or obligation of a taxpayer by a third party may not constitute payment by the taxpayer in a strict sense, the rules described in 1 above are not applied if the third party receives consideration from the taxpayer at least equivalent to the principal amount of the debt or obligation assumed. 14. ...