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conditional sale |
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conditional sale n. a sale of property or goods which will be completed if certain conditions are met (as agreed) by one or both parties to the transaction. Example: Hotrod agrees to buy Tappit's 1939 LaSalle for $1,000 cash if Tappit can get the car running by September 1st. (See: sale) |
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So, after a few rapid rat-tat-tat taps on a calculator punching in the particulars of Anaheim's conditional sale of 50 acres to the NFL for less than $50 million, it didn't take Hopkins long to reach a conclusion. If a conditional sale/instalment sale is considered a "sale," GST/HST should be due either at the time the sale occurs or at the time the conditional sale agreement is entered into. In a true lease, the benefits and burdens of ownership reside with the lessor; in a conditional sale, they transfer to the "lessee" An alleged lease will be a conditional sale if, among other things: (5) |
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conditional sale