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Ontario (Finance), 2016 ONSC 3648-- summary under Value of the Consideration Summary Under Tax Topics- Other Legislation/Constitution- Ontario- Land Transfer Tax Act- Subsection 1(1)- Value of the Consideration monetized contingent future development obligations were included The Appellants (collectively, "OPTrust") purchased five adjacent parcels of largely-vacant land pursuant to an agreement of purchase and sale (the “Agreement”) dated February 15, 2008. ...

The director under the Provincial Sales Tax Act (B.C.) assessed on the basis that the full consideration was taxable (under s. 13(1)) as consideration for the lease of tangible personal property or (under s. 18(1)) as consideration for a “related service,” defined in s. 1(1) as a “service provided to tangible personal property”. The chambers judge had concluded that although the contracts with the customers did not allocate the consideration (and GFL in fact had failed to charge any PST), it was appropriate to “unbundle” the consideration, and found in light of evidence as to inter alia the relative costs and time spent of providing its services, that 80% of the consideration should be allocated to GFL’s non-taxable waster-removal services, and 20% to the lease of the portable toilets and the services provided “to” the toilets of removing the waste. After agreeing that the portion of the fees applicable to the waste disposal services of GFL were not part of the consideration paid for the use of the toilets, Skolrood JA also agreed that the evidence – including that 95% of the GFL labour went to disposal operations and required the use of specialized trucks – indicated that the waste disposal services was not a service to the toilets. ...

., 2024 BCCA 379-- summary under Subsection 13(1) Summary Under Tax Topics- Other Legislation/Constitution- British Columbia- Provincial Sales Tax Act- Section 13- Subsection 13(1) lease of portable toilet and related cleaning service, was appropriately unbundled from the single consideration from the non-taxable waste disposal service The taxpayer (GFL), for a monthly charge, provided portable toilets, cleaned them and disposed of the waste. The director under the Provincial Sales Tax Act (B.C.) assessed on the basis that the full consideration was taxable (under s. 13(1)) as consideration for the lease of tangible personal property or (under s. 18(1)) as consideration for a “related service,” defined in s. 1(1) as a “service provided to tangible personal property”. The chambers judge had concluded that although the contracts with the customers did not allocate the consideration (and GFL in fact had failed to charge any PST), it was appropriate to “unbundle” the consideration, and found in light of evidence as to inter alia the relative costs and time spent of providing its services, that 80% of the consideration should be allocated to GFL’s non-taxable waste-removal services, and 20% to the lease of the portable toilets and the services provided “to” the toilets of removing the waste. ...

The taxpayer unsuccessfully argued that where there had been a change from one method of calculating the consideration for its supplies (the game by game basis) to another method (the session by session basis), thereby producing a lower taxable amount, the adoption of the new method involved a “decrease in consideration.” Lord Legatt stated (at para. 48): What is required … is a change in the consideration actually received by the supplier. … All that has happened is that the taxpayer has had second thoughts about how the consideration received at the time of the supply should be analysed for tax purposes. ... Since there was only one correct method, on this basis as well the taxpayer’s claim that its switch in method entailed a decrease in the consideration payable by it foundered. ...

The Queen, [1997] GSTC 85 (TCC)-- summary under Subsection 232(3) Summary Under Tax Topics- Excise Tax Act- Section 232- Subsection 232(3) rebates reduced consideration but no obligation to rebate GST The registrant, when it paid volume rebates to customers, was found by McArthur J to be thereby reducing the consideration on the previous sales for purposes of s. 232(2) (stating at p. 85-5 that "volume rebates...[are] a mechanism which reduces the consideration paid by the customer to the manufacturer"). ... Words and Phrases consideration ...

That means that the recipient of the consideration must own an interest in the land in which the natural resources are found. Since neither Sulpetro nor RBC ever held an interest in the Buchan Field and neither was ever in a position to confer a right to work the minerals in the North Sea, the consideration they received cannot have been pursuant to a right to receive consideration for the right to work their land. ... Payments made for the assignment or transfer of rights conferred on someone by the owner of the rights are not "consideration for" the right to work. ...

In finding that £90,000 paid by the taxpayer in order to secure the release of a restrictive covenant was a permissible deduction in computing the value of the consideration received by the taxpayer for the granting of the option, Carnwath J. stated (at p. 233): "... It is contrary to business reality to have regard only to the nominal consideration stated in the agreement, without regard to the other incidents of the transaction which materially affect the value of that consideration to the grantor. ... The need to obtain the release of the covenants... is an essential incident of the right to consideration." ...

Repairs or Running Expense The formula for ascertaining the cash consideration paid by the taxpayer on the purchase of the assets of a business involved calculating the value of the assets transferred to it and deducting an estimated sum in respect of accrued staff liabilities. The total consideration given by the taxpayer was expressed to be that cash consideration together with the assumption of liabilities, including all liabilities of the vendor in respect of the transferred employees. Because the accrued staff liabilities had been assumed by the taxpayer as part of the consideration for the purchase of the assets, the discharge of that liability was a capital expenditure. ...

However in cases where the payments are made for purchase of software as a product, the consideration paid cannot be considered to be for use of the right to use the software. ... State of Andhra Pradesh (2004) 271 ITR 401 (SC)]… Clearly, the consideration paid for purchase of goods cannot be considered as ‘royalty’. ... In cases where payments are made to acquire products which are patented or copyrighted, the consideration paid would have to be treated as a payment for purchase of the product rather than consideration for use of the patent or copyright. ...

Agence du revenu du Québec, 2020 QCCQ 281-- summary under Paragraph (b) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Residential Complex- Paragraph (b) consideration for parking spots was part of the consideration for (condo) residential complexes for new housing rebate purposes The plaintiff (“Grands Palais”), which had constructed a condominium complex that included 363 condo units and 408 parking spots (each having a separate cadastral lot), received assignments from the condo unit purchasers of their entitlements to the Quebec new housing rebate, and paid corresponding rebates to them on their purchases. ... The ARQ assessed Grands Palais on the basis that the consideration paid by 93 of the purchasers for their “single unit residential complex” included the parking spot purchased by them at the same time (viewed by the ARQ under the “residential complex” definition as being “attributable to the unit and … reasonably necessary for the use and enjoyment of the unit”), so that such total consideration exceeded the maximum $300,000 permitted consideration for purposes of the new housing rebate (pursuant to s. 362.2 of the Quebec Sales Tax Act). ...