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31 October 2002 GST/HST Interpretation 34340 - Application of GST/HST to Network Services

In other words, the GST is calculated on the total consideration charged for the XXXXX network service which would include the charge XXXXX located in Ontario and the charge XXXXX located in Nova Scotia. ... In the above example, if the invoice were sent to an address in a participating province, e.g., Nova Scotia, the HST at 15% would be calculated on the total consideration for all the XXXXX, as the supply of the XXXXX network service would be deemed to be made in that province. ...

18 April 2002 GST/HST Interpretation 35471 - Taxable Benefits and Input Tax Credit Entitlements

The first exception to the restriction under paragraph 170(1)(b) of the ETA occurs where a registrant makes a taxable supply of the property or service to the officer or employee for consideration equal to the fair market value of the property or service. ... Pursuant to subparagraph 170(1)(c)(iii) of the ETA, where a registrant that is a corporation makes a supply of property by way of lease, licence, or similar arrangement primarily for the personal consumption, use or enjoyment of an individual who is a shareholder of the corporation (or to another individual related to the shareholder), there is no ITC entitlement with respect to the supply unless the registrant makes a taxable supply of the property to the shareholder for consideration that is equal to the fair market value of the supply. ...

5 December 2003 GST/HST Interpretation 44874 - Concurrent Lease

As consideration for the grant of the Concurrent Lease the Concurrent Lessee;... ... In the present situation the Concurrent Lease indicates that the Lessor has title to the Asset Leases and grants the rights of possession under the Asset Leases to the Concurrent Lessee in consideration for payments of rent. ...

10 October 2003 GST/HST Interpretation 43285 - Tax Status of the Service of Training Apprenticeship Students

Where the College made a supply of instruction in respect of certificates, diplomas, licences, etc, that attested to the competence of individuals to practice or perform a trade or vocation, the supply would have been exempt under section 8, given that the College met the definition of public institution (or charity, depending on the due date of the consideration). ... The amendment adding the election applies only to supplies for which all of the consideration becomes due after October 4, 2000, or is paid after that day without having become due. ...

7 August 2003 GST/HST Interpretation 45876 - Request for Municipal Designation for Purposes of the Excise Tax Act

Any consideration paid by the recipient of this supply would be subject to the GST/HST at the rate of 7% or 15%. ... If the Organization supplies unbottled water, whether or not it charges consideration for that water, it will be making an exempt supply. ...

27 January 2003 GST/HST Interpretation 35795 - Supply of Web Site Related Services

Generally, where consideration for a supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration is the recipient of the supply. ...

20 June 2024 GST/HST Ruling 193029 - – […][Goods] and delivery services provided through […][the Platform]

What did the supplier provide for the consideration received? 4. Is the recipient made aware of the elements (in detail) that are part of the package? ... ADDITIONAL INFORMATION Where a single supply of delivered goods is made and there is a separate charge for the delivery service, that deliver fee is considered to be consideration for the single supply of the specific good which it is shown as relating to. ...

23 January 2024 GST/HST Ruling 246815 - […][Services to non-resident in the business of transporting property by conveyance to or from Canada and between places outside Canada]

. […] RULING REQUESTED You would like to know whether: 1) the supply of […] services made by [CanCo] to the Operator is zero-rated pursuant to paragraph 2(a) of Part V of Schedule VI; and, 2) the tax already paid on consideration for that supply may be recovered by the Operator. RULING GIVEN Based on the facts set out above, we rule that: 1) The supply of […] services made by [CanCo] to the Operator is zero-rated under paragraph 2(a) of Part V of Schedule VI; and, 2) The tax paid on consideration for the zero-rated supply of […] services may be recovered by the Operator in the manner described below. ...

Chapter History S4-F8-C1, Business Investment Losses

. ¶1.35 has been added to advise that for purposes of applying paragraph 50(1)(a), a taxpayer’s determination that a debt became a bad debt during the year must be both an honest and reasonable one taking into consideration all relevant and material facts. ¶1.36 has been added to list factors summarized by the Federal Court of Appeal in Rich v the Queen 2003 FCA 38, 2003 DTC 5115 that are normally to be considered in establishing whether a debt has become a bad debt. ¶1.37 and 1.38 have been added to reflect the Federal Court of Appeal’s comments in Rich about the consideration to be given to other factors, namely, future prospects of the debtor and, any non-arm’s-length relationship between the creditor and the debtor. ¶1.44 has been added to describe subparagraph 40(2)(g)(ii). ¶1.45 has been added to clarify that for purposes of the exception in 40(2)(g)(ii), the income-earning-purpose requirement refers to that of the creditor who lends the funds to, or guarantees the debts of the corporation. ¶1.46 has been added to reflect the Federal Court of Appeal decision in Byram v The Queen, 1999 DTC 5117 (FCA); [1999] 2 CTC 149. ¶1.47 has been added to reflect that in terms of meeting the exception for income-earning purpose in subparagraph 40(2)(g)(ii), there must be sufficient connection between the creditor making the loan to, or guaranteeing the debts of the corporation, and the potential for earning income from business or property. ¶1.52 (formerly ¶8(b) of IT-484R2) has been updated to reflect that clauses 39(1)(c)(vi)(B) and (C) were amended by S.C. 2000, c.12, Sch. ...

Compliance Bulletin No. 8

If a particular RPP is based on a specimen plan, we would need an amendment to the specimen plan to give such consideration. ... In the case of an underfunded IPP, similar consideration may be provided as long as the lump-sum commuted value transferred from the plan represents the final payment to the member and all plan assets are paid from the IPP within 90 days of the transfer. ...

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