Search - consideration

Under subsection 123(1), "consideration" includes "any amount that is payable for a supply by operation of law". 7. ... Therefore, in accordance with section 154, the GST is calculated on the consideration payable for the coffee table exclusive of the Saskatchewan PST. ... The amount of the carbon tax is included in the consideration payable for the supply of the gasoline upon which the supplier will calculate the HST. ...

Excluded inputs may be used exclusively for the purpose of making taxable supplies for consideration or for purposes other than making taxable supplies for consideration. ... The office was previously used 5% in making taxable supplies for consideration (and 5% of the desks were used in making taxable supplies for consideration). It is now used 20% in making taxable supplies for consideration (and 20% of the desks are now used for making taxable supplies for consideration). ...

Any interest that accrued before January 1, 2005, is not eligible for consideration. ... A request made for a reporting period that ended more than 10 years before the calendar year in which the request is made is not eligible for consideration. ... Any penalty that accrued before January 1, 2005, is not eligible for consideration. ...

Therefore, in this case, the professional would not charge GST/HST on the consideration for the supply of the service to the British Columbia ministry regardless of when the consideration is paid. ... HST because the consideration for the supply becomes due on or after July 1, 2010. ... In this case, under the general transitional rules for leases of goods, HST will apply to the consideration for the lease of the vehicle because the consideration becomes due on or after May 1, 2010 and the lease interval begins on or after July 1, 2010. ...

PQR will be required to include HST collectible on the balance of the consideration payable for the funeral services in determining its net tax for the reporting period in which the consideration for the funeral services is paid or becomes due, whichever is earlier. ... Application of GST/HST to instalment payment charges An instalment payment charge is consideration for a taxable supply. ... That is, the amount represents either consideration or both consideration and tax. ...

PQR will be required to include HST collectible on the balance of the consideration payable for the funeral services in determining its net tax for the reporting period in which the consideration for the funeral services is paid or becomes due, whichever is earlier. ... Application of GST/HST to instalment payment charges An instalment payment charge is consideration for a taxable supply. ... That is, the amount represents either consideration or both consideration and tax. ...

In other words, tax is not to be collected by the supplier on the consideration. ... Calculation of the small supplier threshold When consideration becomes due ss 152(1) 17. ... (e) any consideration that is attributable to a business' goodwill; and (f) consideration attributable to the supply of financial services. ...

In other words, tax is not to be collected by the supplier on the consideration. ... Calculation of the small supplier threshold When consideration becomes due ss 152(1) 17. ... (e) any consideration that is attributable to a business' goodwill; and (f) consideration attributable to the supply of financial services. ...

That is, the amount represents either consideration or both consideration and tax. ... This amount includes consideration of $251.29 ($370.47 –- $119.18) and GST of $12.54 ($18.52 –- $5.98). ... This amount includes consideration of $26.60 ($370.47 –- $343.87) and GST of $1.32 ($18.52 –- $17.20). ...

That is, the amount represents either consideration or both consideration and tax. ... This amount includes consideration of $251.29 ($370.47 –- $119.18) and GST of $12.54 ($18.52 –- $5.98). ... This amount includes consideration of $26.60 ($370.47 –- $343.87) and GST of $1.32 ($18.52 –- $17.20). ...