Search - consideration

However, section 9 of Part II of Schedule V to the ETA exempts a supply of any property or service, other than a zero-rated supply, but only if, and to the extent that, the consideration for the supply is payable or reimbursed by the government of a province under a plan established under the Act of the legislature of a province to provide for health care services for all insured persons of the province. ...

In our view, the funds are provided for a public purpose and are not consideration for a supply. ...

In consideration of the above, and if all of the conditions of section 180 of the Act are met, it appears that XXXXX would have been eligible for the flow through of the Division III tax to either XXXXX[.] ...

You also indicated that if XXXXX paid a fee to photocopy a document on a supplier's photocopy machine it would be viewed, for GST purposes, as consideration for the right to use the supplier's property. ...

Therefore, in a supply of services situation, the recovery of salaries and related costs from the third party is consideration for those services and is subject to tax at 7% or 15%, depending on the province in which the services are supplied. ...

We would like to provide several comments for your consideration regarding the attached documentation. ...

Comments The Excise Tax Act ("ETA") provides that, 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% (or HST rate of 15%, as applicable) on the value of the consideration for the supply. ...

For our consideration, you included with your submission information concerning two products, the "XXXXX" and the "XXXXX". ...

Also note that if the association borrows individuals from the member companies to perform the audit and pays a fee to the lending member company, this fee may be subject to GST if it is consideration for a taxable supply. ...

The person must report the tax collectible in respect of an arm's length taxable supply (other than a zero-rated supply) on its GST/HST return for the appropriate reporting period, must remit the net tax remittable on that return, and must subsequently write off all or part of the consideration and tax for the supply as bad debt. ...