Search - consideration

You indicated that, in your view, sixty percent of the consideration for the supply of property by way of sale would be taxable and forty percent exempt, because forty percent of the building is a "residential complex" as defined by subsection 123(1) of the Excise Tax Act. ...

Please note that this interpretation would not restrict the apportionment of the consideration and tax amounts directly to the parties involved in the manner in which you propose. ...

Deductions/additions such as commissions, branding, veterinary services, feeding services, freight and other charges (i.e. hay) are treated as consideration for services and are taxable at the rate of 7%. ...

In essence, if the passenger transportation service is taxable at 7%, the registrant must collect 7% on the total value payable as consideration for that supply. ...

The opinion did not give special consideration to bilateral agreements but they do seem to be covered by the general approach. ...

The opinion did not give special consideration to bilateral agreements but they do seem to be covered by the general approach. ...

Funeral directors invoice the families of the deceased for funeral services, and GST is charged on the consideration. ...

The supply of IVF services is made by one supplier to one recipient for an all inclusive price for which a single consideration is paid. 4. ...

At issue in Question 3 was the calculation of the GST payable on the supply of a new vehicle by way of lease where the lessor accepted a trade-in of a used vehicle as partial consideration for the lease of the new vehicle. ...

Statement of Facts: In your letter you provided the following facts to the Income Tax Rulings and Interpretation Directorate for our consideration: •   XXXXX commercial activity is to provide, among other things, demonstrations on XXXXX techniques throughout the XXXXX with the possibility of extending these services to XXXXX[.] ...