Search - consideration

In consideration of the background information supplied in your letter and following my telephone conversations with XXXXX of your office, I understand the facts as follows: •   XXXXX, a GST/HST registrant, is a registered and accredited post-secondary institution in XXXXX and operates as a vocational school. •   Under an agreement entered into between XXXXX agrees to supply XXXXX with training services in Canada, in relation to international trade and commerce. ...

The GST was charged on the consideration for eight of the ten acres sold to the XXXXX. ...

In the second scenario, similar to the above, the GST-only invoice was issued in June 1999, based on 7% of the consideration invoiced in October, 1998. ...

Section 139 applies where there is more than one supply for a single consideration. ...

In the case at hand, this relates back to when consideration is considered to have become due. ...

. •   The participant will use the voucher as partial consideration for a meal at a participating restaurant. ...

A person is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies, including zero-rated supplies, made by the person (or an associate of the person at the beginning of the particular calendar quarter) that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000 or, where the person is a public service body, $50,000. ...

The plan trust must also charge and remit the relevant GST on the value of the consideration for the re-supply where it is a taxable supply. ...

Interpretation Given Subsection 165(1) of the Excise Tax Act (ETA) requires that every recipient of a taxable supply (other than a zero-rated supply) made in Canada pay tax to Her Majesty in right of Canada at the rate of 7% on the value of the consideration for the supply. ...

Explanation Generally, all supplies of real property made in Canada will be subject to GST/HST at the rate of 7% (or 15% when made in an HST-participating province) calculated on the value of consideration for the supply. ...