Search - consideration

A person is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for taxable supplies, including zero-rated supplies, made by the person (or an associate of the person) that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000, or in the case of a public service body, $50,000. The calculation should not include consideration attributable to the sale of goodwill of a business or supplies of financial services and supplies by way of sale of capital property. ...

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 as defined in subsection 123(1) of the ETA. ...

Le premier facteur à prendre en considération est le fait que certains éléments soient ou non des intrants ou des fournitures par eux-mêmes. ... Un autre facteur à prendre en considération est le nombre de fournisseurs et (ou) de bénéficiaires. ...

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 11th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 200417 Business Number: […] Dear […]: Subject: GST/HST RULING Advertising and marketing services Thank you for your faxes, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) on consideration received for supplies of advertising and marketing services. ... The agreements provided for our consideration are described below. In addition, you have indicated the Client may enter into similar agreements in the future with various parties that may be resident or non-resident of Canada. ...

RULINGS GIVEN Based on the facts set out above, we rule that: 1. the [Corporation]’s supplies of services of instruction in […] education courses to its members are exempt of GST/HST. 2. the fees assessed by the [Corporation] for accreditation of courses and course providers pursuant to the [Corporation]’s [Program] are consideration for taxable supplies. ... Therefore, the fees assessed by the [Corporation] for accreditation of courses and course providers are consideration for a taxable supply. ...

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. ... Given that this program is federally established and funded, payments under these programs would not meet the requirements for exemption under section 9, which requires that consideration for a supply be payable or reimbursed by the government of a province. ...

The host charges customers a monthly fee under the hosting agreement as consideration for operating the hosting facility (“hosting service fees”). ... Based on these considerations, the space made available at the hosting facility for the customer’s mining equipment would constitute a fixed place of business of the customer. ...

Each of the [#] invoices list the customer name, billing address and shipping address (both located in Canada), the amount of consideration charged for the goods, shipping fees (where applicable), and the shipping terms DDU via the shipping method chosen by the customer. The GST/HST was charged on the consideration for the goods and any shipping fees. 6. ...