Search - consideration

A registrant who makes a supply of a property or a service that is deemed to be made outside of Canada pursuant to subsection 142(2) of the ETA, such as XXXXX, is not required to collect the GST/HST on the consideration payable for that supply. ...

As a result, the essential consideration is the nature of the physical connection and mode of attachment to the residential complex. ...

" This document indicates that, as consideration for providing these services, XXXXX will pay the "Mortgage Specialist" an Agent's fee based on a XXXXX% split of the Finders Fee received by XXXXX. •   Under an Independent Contractor Agreement (hereafter referred to as the Agreement), the mortgage specialist will gain access to the real estate broker's facilities and equipment for the purpose of conducting a mortgage brokerage practice. ...

Ruling Given Based on the facts set out above, we rule that the purchase of Cabin XXXXX by XXXXX from XXXXX is subject to GST at the rate of 7% on the value of the consideration for the supply. ...

We have given consideration to your comments that the fact that some universities have a policy to lease some or all of their student residence units on an academic year basis, as opposed to a 12-month period, should not prejudice the builders of these residences from obtaining the rebates payable under section 256.2. ...

For a particular person and another person to elect jointly under section 156 (election for nil consideration), both persons must be specified members of a qualifying group. ...

When the voucher is accepted by XXXXX as full or partial consideration for a taxable supply that XXXXX, the provisions of subsection 181(2) of the ETA apply. ...

Several factors may be examined in making a determination as to the status of a course including the objectives and subject matter of the course, marketing of the course, methods of teaching, evaluation and monitoring of participants, consideration and terms for payment, qualification of instructors, etc. ...

However, your concerns will be forwarded to the Department of Finance for their consideration. ...

The amendment applies to supplies for which consideration becomes due after March 9, 2004 or is paid after that day without having become due. ...