Search - consideration

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. ...

(Footnote 1) [INTERPRETATION REQUESTED] [Are the Canada Emergency Wage Subsidy (“CEWS”) and the 10% Temporary Wage subsidy for Employers (“TWS”) considered government funding for purposes of the Public Service Bodies’ (“PSB”) Rebate] [INTERPRETATION GIVEN] […] For purposes of the PSB rebate, “government funding” is defined in section 2 of the Public Service Body Rebate (GST/HST) Regulations as (a) an amount of money (including a forgivable loan but not including any other loan or a refund, rebate or remission of, or credit in respect of, taxes, duties or fees imposed under any statute) that is readily ascertainable and is paid or payable to the particular person by a grantor i. for the purpose of financially assisting the particular person in carrying out the purposes of the particular person and not as consideration for supplies made by the particular person, or ii. as consideration for making property or services available for consumption or use by other persons (other than the grantor, individuals who are officers, employees, shareholders or members of the grantor, or persons related to the grantor or to such individuals), where supplies of the property or services made by the particular person to such other persons are exempt supplies, and (b) an amount of money paid or payable to the particular person by an organization (in this paragraph referred to as the "intermediary") that received the amount from a grantor or by another organization that received the amount from an intermediary, where i. in the case of an amount that, after 1990, becomes payable or is paid to the particular person, the intermediary or the other organization, as the case may be, provides to the particular person, at the time the amount is paid to the particular person, a certificate in a form prescribed by the Minister certifying that the amount is government funding, and ii. the amount would be government funding of the particular person because of paragraph (a) if the amount were paid by the grantor directly to the particular person for the same purpose as it was paid to the particular person by the intermediary or the other organization, as the case may be, and if the reference to "grantor" in subparagraph (a)(ii) included a reference to that intermediary or other organization, as the case may be. ...

The Allowances paid to Retailers would generally be viewed as consideration for taxable supplies in respect of which GST/HST would generally be applicable, pursuant to section 165. However, if the Allowances meet the requirements of section 232.1, then they would not be regarded as consideration for a supply, and GST/HST would not apply. ...