Search - consideration

Where the supply of a medical or dental practice satisfies the conditions for an election under section 167(1), whether the vendor and purchaser make the election or not, section 167.1 provides that the part of the consideration for the supply that is reasonably attributable to goodwill will not be subject to GST/HST. ... The tenant must pay GST/HST to the landlord calculated on the amount that is additional rent as the amount is additional consideration for the taxable supply of the real property made by the landlord to the tenant. ... The calculation excludes consideration attributable to the sale of goodwill of a business, supplies of financial services, and supplies by way of sale of capital property. ...

The SCC then went on to consider whether or not the payments by the Province to the City were consideration for any supply. ... In conclusion, the SCC sets out a logical approach to determine when a transfer payment is consideration for a supply for purposes of the Act. ... If there is a supply, one must then determine whether the payments are consideration for the supply. ...

The charge for the ferry flight is additional consideration that is payable for the passenger transportation service and on which the 5% GST is payable. ... When these charges are passed onto the third-party charterers, they are part of the consideration payable for the passenger transportation service. ... The charges for the ferry flights and crew costs would therefore form part of the consideration payable for the passenger transportation service. ...

GST/HST applies on the total consideration payable for taxable supplies. ... The basis for calculating the consideration may vary. For example, consideration may be a specific amount per month, an amount calculated according to the number of transactions, or a combination of these two methods. The method of calculating the consideration will not affect the tax status of a supply. ...

Discounters must pay the full minimum consideration (85%- 95%) by cash or cheque at the time of the discounting transaction. ... A client must authorize this deduction from the minimum consideration. ... Partial Discounting Subsection 4(1) of the Act requires that a client be paid the full minimum consideration at or before the time a discounter acquires the right to the client's refund. ...

It generally does not take into consideration the skills required to manage a program or operations. ... At this level, efforts are made to gain commitment and involvement from the group members through the encouragement of inclusive and active participation by all, and by showing consideration, respect and appreciation for group members. ... She built trust and open communication among group members, and showed consideration of their individual strengths and ongoing development. ...

Even if the provision of the concrete blocks or railway ties otherwise than by way of sale is not considered part of a single supply of the site under Policy Statement P-77R, the supply of the concrete blocks or railway ties may still form part of the supply of the site under section 138 of the ETA, if the two supplies are made for a single consideration, and the supply of the concrete blocks or railway ties is incidental to the supply of the site. ... However, the provision of the steps is deemed to be part of the tax exempt supply of the site under section 138 of the ETA, because the site and the steps are supplied together for a single consideration, and the supply of the steps is incidental to the supply of the site. ... Section 138 of the ETA does not apply to the situation, because although the supply of the patio is incidental to the supply of the site, the two supplies are provided for separate considerations. ...

Supplies of legal services made by a non-profit organization for consideration are generally taxable. ... Supplies by a public sector body of legal services, where all or substantially all (90% or more) of the supplies are made for no consideration, are exempt under section 10 of Part VI of Schedule V. 20. ... All the legal services supplied by the non-profit organization are exempt under section 10 of Part VI of Schedule V as all or substantially all of the non-profit organization's supplies of legal services are made for no consideration. 21. ...

., the consideration, as established in the agreement, before the GST or HST or any new housing rebates are taken into account) will be considered to include the provincial part of the HST. ... Given that the consideration exceeds $450,000, a GST/HST new housing rebate is not available. ... Where the reseller does not meet the disclosure requirements in the written agreement of purchase and sale between the reseller and the purchaser, the sale price (i.e., the consideration, as established in the agreement, before the GST or HST or any new housing rebates are taken into account) will be considered to include the provincial part of the HST. ...

The acupuncturist, if a registrant, is required under section 165 and subsection 221(1) to collect GST/HST at the applicable rate calculated on the value of the consideration for the supply. ... A fee charged for a returned cheque for insufficient funds is consideration for an exempt supply of a financial service under section 1 of Part VII of Schedule V. ... The amount retained by the principal is not consideration for a supply made by the principal to each associate, and as such, the GST/HST will not apply to this amount. ...