Search - consideration

In these situations, your firm is the recipient of the supply and is required to pay the consideration, but not tax, to the supplier of the medical/clinical documents. ... The disbursement forms part of the value of consideration for the supply for the legal services on which the client is required to pay tax. ... A reimbursement of an expense incurred by a law firm as agent of its client is not part of the consideration for the supply of legal services to the client. ...

Paragraph 153(1)(a) provides that where the consideration, or any part of the consideration for a supply, is expressed in money, the value of the consideration or that part of the consideration is deemed to be equal to the amount of money. ... For example, where the consideration for XXXXX supply to a client consists of money and XXXXX, the XXXXX will be characterized as partial non-monetary consideration for the supply. Thus, the consideration for the supply will be the total of the fair market value of the XXXXX at the time of supply, plus the amount of monetary consideration for the supply. ...

The full value of the trade-in is applied to reduce the consideration for the new vehicle subject to tax. ...

The costs awarded by the Court directly to the winning party are not subject to the general taxing provisions, as they do not constitute consideration for a taxable supply or a service and do not form part of the consideration paid for the lawyer’s services of the winning party. ... Paragraph (a) of the definition of “recipient” in subsection 123(1) provides that where consideration for a supply is payable under an agreement for the supply, the recipient of the supply is the person who is liable under the agreement to pay that consideration. ... Judicial costs awarded to the winning party do not constitute consideration for a taxable supply or a service. ...

However, if the supply to the municipality is made for no consideration, there is no GST/HST payable by the municipality. If the supply to the municipality is made for nominal consideration, GST/HST is payable on the value of the consideration for the supply. 3. ... GST/HST would be payable on the value of the consideration for the supply. 7. ...

Where an unused balance is carried forward for future use, whether GST/HST will apply will depend on whether that amount is consideration for a supply and the tax status of that supply at the time the consideration is paid or becomes due. 5. ... Although “single consideration” is not defined in the ETA, under subsection 123(1) “consideration” is defined to include any amount that is payable for a supply by operation of law. Where a student enters into an agreement for a meal plan and the agreement specifies that there is a single consideration, but that payment for that consideration may be made on an instalment basis, the CRA accepts that this type of arrangement meets the requirement of “single consideration” under section 13. ...

There is no indication that [FinanceCo] is liable to pay consideration for the supply of the Dwelling made under the sample Purchase and Sale Agreement. ... "Recipient" in respect of a supply of property or a service is defined in subsection 123(1) to mean, where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration. ... For purposes of subsection 165(1), that supply is deemed to be made for no consideration. ...

The supply of rights under the Agreement are deemed not to be a supply and the consideration paid is deemed not to be consideration for that right in accordance with subsection 162(2). ... Where amounts received for the supply of a right to explore for or exploit natural resource are deemed not to be consideration for a supply, such amounts are not included in the calculation of the small supplier threshold. ... Subsection 141.01(7) states that where a provision deems consideration for a supply not to be consideration for the supply, a supply to be made for no consideration or a supply not to have been made by the person [for example, subsection 162(2)], that deeming does not apply for purposes of subsections 141.01(1) to 141.01(4). ...

Amounts paid by the school boards are consideration for membership supplied by XXXXX and do not constitute government funding in the hands of that organization.   ... Subparagraph 2(a)(ii) includes in the definition of government funding, consideration that is paid for an exempt supply made to "other persons". ... XXXXX did not record amounts received from the school boards as government funding but rather as consideration in respect of its sales of memberships. ...

The amount of the reduction is equal to the value of the consideration for the trade-in. ... You have asked whether the consideration for the supply of the new vehicle should be reduced by XXXXX where proposed subsection 153(4) applies to the supply. ... The value of the consideration for the supply at issue is equal to XXXXX pursuant to subsection 153(1) of the ETA. ...