Search - consideration

Interpretation Given Based on the information provided, the fee paid by a XXXXX member institution is a fee paid in consideration for the arranging for a financial service and is consequently exempt for GST/HST purposes. ...

Explanation: Subsection 182(1) of the Act applies where, "as a consequence of the breach, modification or termination after 1990 of an agreement for the making of a taxable supply (other than a zero rated supply) of property or a service in Canada by a registrant to a person", an amount is paid or forfeited by the person to the registrant otherwise than as consideration for the supply. ...

Interpretation Requested In your letter you state that it is your understanding that a grant or subsidy, that is not consideration for a supply, may be excluded from an output based method for input tax credit (ITC) allocation because it does not specifically relate either to exempt supplies or taxable supplies. ...

There are a number of considerations in this case: 1. Can the program, which includes accommodation at bed and breakfast establishments, be classified as a tour package? ...

. •   When invoicing XXXXX will calculate the consideration for the supply of its services based on XXXXX per pound of gain. ...

XXXXX is providing a taxable service XXXXX and is required to collect the GST at a rate of 7% on the value of the consideration it receives from XXXXX  pursuant to subsection 221(1) of the Act. ...

Under subsection 165(1) of the Excise Tax Act (ETA), every recipient of a taxable supply made in Canada is, in respect of the supply, required to pay tax equal to 7 per cent of the consideration for the supply. ...

In general, to the extent that an input is acquired for consumption or use in making taxable supplies for consideration, the input will be considered to have been acquired for consumption or use in commercial activities. ...

Interpretation Given Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% on the value of the consideration for the supply pursuant to subsection 165(1) of the Excise Tax Act ("ETA"). ...

Based on the facts set out above, our opinion is as follows: The supply of the right to deposit refuse at the XXXXX is a supply made by the XXXXX for the consideration o XXXXX. ...