Search - consideration

., for making taxable supplies for consideration) provided all other conditions for claiming the input tax credit are met. Therefore, you may be entitled to claim input tax credits to recover the GST/HST paid or payable on your purchases and expenses to the extent that they are for consumption, use, or supply in making taxable supplies for consideration, such as taxable supplies of transportation services. ...

., for making taxable supplies for consideration) provided all other conditions for claiming the input tax credit are met. Therefore, while a registrant, you may be entitled to claim input tax credits to recover the GST/HST paid or payable on your purchases and expenses to the extent that they are for consumption, use, or supply in making taxable supplies for consideration, such as taxable supplies of transportation services. ...

Taxable supplies are supplies made in the course of a commercial activity and may be taxable at the rate of 0% (zero-rated supplies), 5%, 13%, or 15% on the value of the consideration for the supply depending on the province in which the supply is made. ... Yours truly, Alison Jones Health Care Sectors Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate FOOTNOTES 1 NASW means National Association of Social Workers; ASWB means Association of Social Work Boards; CSWE means Council on Social Work Education; and CSWA means Clinical Social Work Association. 2 Subsection 123(1) defines the term “recipient” to generally mean the person who is legally liable to pay the consideration for the supply. ...

The determination of the person who is entitled to an ITC for the tax can be affected by the application of various provisions of the ETA including section 178.8, and requires consideration of all relevant facts. ... A determination of the particular provision under which a supply of a freight transportation service is zero-rated requires consideration of all the relevant facts and agreements. ...

As consideration for the rights granted under the Franchise Agreement, the agreement requires an initial franchise fee of $[…] and royalty fees of […]% of gross sales. ... Consideration for this property and service is payable as [#] installments of $[…] plus any balance due. ...

Taxable supplies (including zero-rated) are made in the course of a commercial activity and are subject to the GST/HST on the value of consideration. ... However, section 5.1 of Part V.1 of Schedule V provides another potential exempting provision which stipulates that a supply may be exempt if the consideration for which the property is sold does not exceed its direct cost. ...

Under the […]([…][Program]), the Supplier sold to the Investor [#] [Program] packages on [mm/dd/yyyy], and charged GST on the total consideration. ... As such, the Investor would be required to register for the GST/HST (unless considered to be a small supplier) and charge GST/HST on the consideration for the supply of the services (i.e., the transaction fees generated from the POS terminals). ...

The determination of the person who is entitled to an ITC under subsection 169(1) for the tax on imported goods can be affected by the application of various provisions, including sections 178.8 and 180 which are explained below, and requires consideration of all relevant facts. ... The determination of whether a non-resident person is considered to be carrying on business in Canada for GST/HST is a question of fact requiring consideration of all relevant facts. ...

The relevant terms of the Contract are as follows: • XXXXX of the Contract XXXXX, states that for consideration of XXXXX, the Guarantor agrees to issue the Completion Guarantee to XXXXX (the Financier), in form mutually approved by the Guarantor and the Financier, and upon the terms and conditions set forth in XXXXX to the Contract, XXXXX. ... Consequently, the supply to the XXXXX of agreeing to provide the Completion Guarantee to the Financier, for which the Guarantor is paid consideration of XXXXX is not exempt under section 1 of Part VII of Schedule V. ...

An amount paid or payable by a direct seller or an ISC of the direct seller to an ISC of the direct seller because of the volume of purchases or sales of exclusive products of the direct seller or of sales aids and not as consideration for a supply of such a product or sales aid, is deemed not to be consideration for a supply. ...