Search - consideration

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. ...

The amendment applies to supplies for which consideration became due after 1996 or was paid after 1996 without having become due unless the charity treated the supply as taxable on or before October 4, 2000. ...

However, if the Council declares Casinos Revenues proceeds from such social occasion casinos, the proceeds would not be considered "government funding" for the purposes of the PSB rebate but consideration for the supply of the right to participate in a game of chance. ...

In addition, as you have indicated, for a supply to be zero-rated under the EDC Program, paragraph 1.2(b) of Part V of Schedule VI requires that the total amount of the consideration for that supply and for all other eligible supplies included in a single invoice or agreement made to the recipient be at least $1,000. ...

Accordingly, when a medical practitioner renders chelation therapy services to his or her patient to address the symptoms noted above, the supply of those services is exempt and therefore no GST/HST is charged on the consideration for this supply. ...

Furthermore, a transfer of property of a person to an insurer in the course of settling an insurance claim is treated as having occurred for no consideration (i.e. the value of the transfer for GST/HST purposes is zero). ...

As noted in your letter, where the goods are consequently considered supplied in Canada, the non-resident registrant is required to collect Division II tax applicable to the value of the consideration for the supply of the goods. ...

The prize is also deemed not to be consideration for a supply made by the competitor to the organizer. ...

INTERPRETATION REQUESTED You wish to confirm that, given the specific facts set out in your [mm/dd/yyyy] submission, the service provided by Dealers as consideration for commissions under the financing contracts constitutes a “financial service” as defined in subsection 123(1) of the ETA. ... A fee or commission received by a Dealer from the financial institution for the assignment of an agreement which includes the Dealer’s right to receive a stream of payments from a customer, such as a conditional sales contract, installment sales contract, or credit agreement, would form part of the consideration received from the assignment of the agreement, and would not be subject to GST/HST where the assignment of the agreement is exempt. ...