Search - consideration

Based on the consideration of these factors, it is our opinion that services provided by the XXXXX school in XXXXX are exempt under section 1 of Part III of the ETA as a child care service. ...

However, if the Fund does not use the supplies acquired to actually make a taxable supply of the administrative services to the participating employers or does not charge the employers a consideration for the supply, the Fund cannot be said to have acquired those supplies for use in the course of its commercial activities. ...

With respect to the issue of whether GST should be collected from the employers who participate in the plan, it is our view that GST is not exigible since the payment by the employer is consideration for the acquisition of employment services, i.e., in lieu of paying an amount to the employees directly for salary or wages, the employer contributes, on the employees behalf, to a health and welfare trust of which the employees are beneficiaries. ...

For said supply and installation, XXXXX agreed to pay the supplier, XXXXX, consideration, expressed within the agreements as sums of money plus a promise to purchase all fuel oil for the furnace and any other oil-fired equipment located in the same premises. 5. ...

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. ...

Does section 178 of the Excise Tax Act apply because the reimbursement of the premiums forms part of the consideration XXXXX receives for the taxable supply of services under the rental management agreement? ...

When filing a claim, each of the named insured deals directly with the insurer and any moneys for losses incurred are paid directly to each named insured rather than to XXXXX Therefore, all the persons who are liable to pay the consideration under the insurance policy are considered to be recipients. ...

Please refer to Interpretation Bulletin 496 pursuant to the Income Tax Act for further information. 3) "Government funding" of a person, as defined in the Regulations, means an amount of money that is readily measurable and is paid or payable to a non-profit organization by a grantor for the purpose of: i) financially assisting the particular person in carrying out its objectives and not as consideration for supplies made by the person, or ii) payment for exempt supplies of property or services provided to persons other than the grantor or a person related to the grantor. ...

Therefore, if the City can demonstrate that all or substantially all of these supplies are made for no consideration, the supply of the SARs would be exempt under section 10 of Part VI of Schedule V to the Act. ...

Interpretation Given Based on the information provided, the fee paid by a XXXXX member institution is a fee paid in consideration for the arranging for a financial service and is consequently exempt for GST/HST purposes. ...