Search - consideration

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Consideration Paid 3. Consideration is paid when it is received by the supplier. Consideration Becomes Due 4. Under subsection 152(1) of the Act, consideration, or a part thereof, for a taxable supply, is deemed to become due on the earliest of the following days: (a) the day that the supplier first issues an invoice in respect of the supply for that consideration or part; (b) the date of that invoice; (c) the day when, but for an undue delay, the supplier would have issued an invoice in respect of the supply for that consideration or part; and (d) the day that the recipient is required to pay that consideration or part pursuant to an agreement in writing. ...

Where consideration is monetary the amount of the money will be used to calculate the tax. ... Consideration Paid 3. Consideration is paid when it is received by the supplier. Consideration Becomes Due 4. Under subsection 152(1) of the Act, consideration, or a part thereof, for a taxable supply, is deemed to become due on the earliest of the following days: a) the day that the supplier first issues an invoice in respect of the supply for that consideration or part; b) the date of that invoice; c) the day when, but for an undue delay, the supplier would have issued an invoice in respect of the supply for that consideration or part; and d) the day that the recipient is required to pay that consideration or part pursuant to an agreement in writing. ...

Where consideration is monetary the amount of the money will be used to calculate the tax. ... Consideration Paid 3. Consideration is paid when it is received by the supplier. Consideration Becomes Due 4. Under subsection 152(1) of the Act, consideration, or a part thereof, for a taxable supply, is deemed to become due on the earliest of the following days: a) the day that the supplier first issues an invoice in respect of the supply for that consideration or part; b) the date of that invoice; c) the day when, but for an undue delay, the supplier would have issued an invoice in respect of the supply for that consideration or part; and d) the day that the recipient is required to pay that consideration or part pursuant to an agreement in writing. ...

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Consideration Paid 3. Consideration is paid when it is received by the supplier. Consideration Becomes Due 4. Under subsection 152(1) of the Act, consideration, or a part thereof, for a taxable supply, is deemed to become due on the earliest of the following days: (a) the day that the supplier first issues an invoice in respect of the supply for that consideration or part; (b) the date of the invoice; (c) the day when, but for an undue delay, the supplier would have issued an invoice in respect of the supply for that consideration or part; and (d) the day that the recipient is required to pay that consideration or part pursuant to an agreement in writing. ...

Where the consideration is non-monetary, the fair market value of the consideration at the time the supply was made will be used to calculate the tax. ... Consideration Paid 9. Consideration is considered to be "paid" when the supplier receives the money, property or service which is consideration for the supply. ... The tax will be calculated on the value of the consideration or part consideration, which has not been paid or become due by that day. 29. ...

Where the consideration is non-monetary, the fair market value of the consideration at the time the supply was made will be used to calculate the tax. ... Consideration Paid 9. Consideration is considered to be "paid" when the supplier receives the money, property or service which is consideration for the supply. ... The tax will be calculated on the value of the consideration or part consideration, which has not been paid or become due by that day. 29. ...

Where the consideration is non-monetary, the fair market value of the consideration at the time the supply was made will be used to calculate the tax. ... Consideration Paid 9. Consideration is considered to be "paid" when the supplier receives the money, property or service which is consideration for the supply. ... The tax will be calculated on the value of the consideration or part consideration, which has not been paid or become due by that day. 29. ...

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Consideration Paid 5. Consideration is paid when it is received by the supplier. ... The consideration in this case is not actually paid until the postdate. 6. ...

The consideration for the supply can reasonably be attributed to the particular services in the following manner: 40% for the psychological services; 30% for the physiotherapy services; and 30% for the chiropractic services. ... The corporation determines that, based on its fee for service rates, 8% of the consideration for the supply can be reasonably attributed to the massage therapy services. In this case, 92% of the consideration for the supply can reasonably be attributed to the occupational therapy, physiotherapy and nursing services. ...

As noted below, this apportionment is based on the extent to which the property or service is used to make taxable supplies for consideration (which in this context does not include nominal consideration). Grants and subsidies Grants and subsidies as consideration ss 141.01(1.2) 28. ... When consideration is due ss 152(1) 59. Consideration, or a part thereof, for a taxable supply is deemed to become due on the earliest of: the day the supplier first issues an invoice in respect of the supply for that consideration or part, or the date of that invoice, whichever is the earlier; the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part; and the day the recipient is required to pay that consideration or part to the supplier pursuant to a written agreement. ...