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Results 28511 - 28520 of 29074 for consideration
Current CRA website

EDN60 Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals

Base amount means, in respect of a cannabis product and a listed specified province, if the cannabis product is delivered or made available to a person that obtains it otherwise than by means of a purchase, the fair market value of the cannabis product; in any other case, the amount determined by the formula [(A − B) − C)] × [100% ÷ (100% + D)] where A is the total consideration (generally the sales price) as determined for GST/HST purposes, which the purchaser is liable to pay to the vendor for the cannabis product, the container in which the product is packaged, plus any other amount, whether payable at the same time or any other time, charged for, or to make provision for, advertising, financing, commissions, or any other matter; B is the flat‑rate cannabis duty determined under paragraph 1(b) of Schedule 7 to the Act, for the purpose of this notice; C is, in respect of the listed specified province, the amount determined under paragraph 1(b) of the applicable Schedule to the Regulations for the particular listed specified province, for the purpose of this notice; and D is the adjustment rate in respect of the listed specified province set out in section 5 of the applicable Schedule to the Regulations for the particular listed specified province (see the section “Rates of the adjustment to the additional cannabis duty in listed specified provinces”, in this publication). ...
Current CRA website

Chapter History S1-F2-C2, Tuition Tax Credit

. ¶ 2.13 (formerly included in ¶6 of IT-516R2) has been updated to reflect the new address to which enquiries should be sent for consideration as a university outside Canada. ¶2.15 (formerly included in ¶7 of IT-516R2) has been revised to clarify the meaning of commute for purposes of paragraph 118.5(1)(c). ¶2.16 has been added to provide references to other CRA publications relevant to students attending universities outside Canada. ¶2.19 has been added to explain the CRA’s position regarding online attendance for purposes of the requirement for full-time attendance in paragraph 118.5(1)(b). ¶2.20 has been added to explain the CRA’s position regarding correspondence courses for purposes of the requirement for full-time attendance in paragraph 118.5(1)(b). ¶2.22 (formerly included in ¶13 of IT-516R2) has been revised to include the meaning of enrolled for purposes of paragraph 118.5(1)(a) and (c). ¶2.23 to 2.25 (formerly included in ¶16 and 17 of IT-516R2) have been amended to clarify whether a student in receipt of a scholarship, fellowship, bursary or prize may claim a tuition tax credit in respect of the student’s tuition. ¶2.26 has been added to address whether a student may claim the tuition tax credit where the student’s tuition fees are paid by the employer of the student’s family member. ¶2.28 has been added to provide an example of when a tuition tax credit would not be available pursuant to subparagraph 118.5(1)(a)(iii.1) or (v). ¶2.29 (formerly included in ¶14 of IT-516R2) now makes reference to the student’s ability to carry forward unused tuition amounts to be used in future years, pursuant to subsection 118.61(1), added by 1998, c. 19, s. 28(1), applicable to the 1997 and subsequent tax years. ¶2.31 (formerly included in ¶24 of IT-516R2) has been updated to reflect the amendment to subparagraph 118.5(1)(b)(i), amended by 2011, c. 24, s. 29(2), applicable to tuition fees paid for the 2011 and subsequent tax years. ¶2.36 and 2.37 have been added further to the introduction of subsection 118.5(3), concerning ancillary fees and charges. ...
Current CRA website

Sample pro forma - Declaration of Trust

In addition to any other disability assistance payments Footnote 1 that are required to be paid to the beneficiary in the year, if the beneficiary is transferring an amount from another RDSP and the beneficiary attained the age of 59 years before the calendar year in which the transfer occurs, this plan will make one or more disability assistance payments to the beneficiary whose total will be equal to the amount by which: the total amount of disability assistance payments that would have been made from the prior RDSP in the year if the transfer had not occurred exceeds; the total amount of disability assistance payments made from the prior RDSP in the year. 9 Termination of this plan After taking into consideration the assistance holdback amount and designated provincial program repayments, any remaining amount in this plan will be paid to the beneficiary or to his or her estate. ...
Current CRA website

2012-2013 MAP Program Report

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...
Current CRA website

2013-2014 MAP Program Report

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...
Current CRA website

2014-2015 MAP Program Report

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...
Current CRA website

Mutual Agreement Procedure - Program report - 2018

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...
Current CRA website

Mutual Agreement Procedure - Program report - 2019

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...
Current CRA website

Mutual Agreement Procedure - Program report - 2020

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...
Current CRA website

Mutual Agreement Procedure - Program report - 2021

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...

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