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Adjustments may also be made under subsection 232(2) of the ETA where the consideration for a supply is subsequently reduced. In these cases, adjustments may be made within four years of the end of the GST reporting period in which the consideration was reduced. ...

., the consideration is deposited to the Trust's account, the Trust reports tax calculated on consideration for the supply on its GST/HST return), then we would likely view the Trust as the supplier (i.e., the branch is acting as agent in making the supply) even if the invoice is in the name of the Association. ...

The services provided by XXXXX for which it receives consideration are administrative in nature and do not constitute a financial service. ... " Upon reading the terms of the agreement, it is clear that the amounts paid by XXXXX to XXXXX are consideration for the supply of: a) granting permission to XXXXX to become the sole supplier of XXXXX at XXXXX; b) processing authorized cash advance transactions on behalf of XXXXX and in accordance with the agreed upon procedures; and c) displaying the XXXXX service fee structure. ...

Where the consideration for an exempt psychological service is paid for by a third party, e.g., a private health insurance plan, these services remain exempt for the purposes of the ETA. ... The GST/HST is not collectible on the consideration charged by the psychologist to the employer for this supply as the service was rendered to an individual. ...

Where the recipient of the supply, made in Canada, is resident in Canada, the zero-rating provisions of Part V of Schedule VI to the Act do not apply and the supply is subject to GST at 7% (15% HST where the supply is deemed to be made in a participating province: Nova Scotia, New Brunswick or Newfoundland) on the value of the consideration for the supply. ... The supply of a service of designing software, made in Canada, is taxable for GST/HST purposes at the rate of 7% (15% where the supply is deemed to be made in a participating province: Nova Scotia, New Brunswick or Newfoundland) on the value of the consideration for the supply unless the supply is zero-rated. ...

The total consideration was generally shown to be the total of the lot price and the home price. 10. ... The consideration payable for the construction services and materials was the price of the home as stated in the interim agreement. 11. ...

In other words, the GST is calculated on the total consideration charged for the XXXXX network service which would include the charge XXXXX located in Ontario and the charge XXXXX located in Nova Scotia. ... In the above example, if the invoice were sent to an address in a participating province, e.g., Nova Scotia, the HST at 15% would be calculated on the total consideration for all the XXXXX, as the supply of the XXXXX network service would be deemed to be made in that province. ...

The first exception to the restriction under paragraph 170(1)(b) of the ETA occurs where a registrant makes a taxable supply of the property or service to the officer or employee for consideration equal to the fair market value of the property or service. ... Pursuant to subparagraph 170(1)(c)(iii) of the ETA, where a registrant that is a corporation makes a supply of property by way of lease, licence, or similar arrangement primarily for the personal consumption, use or enjoyment of an individual who is a shareholder of the corporation (or to another individual related to the shareholder), there is no ITC entitlement with respect to the supply unless the registrant makes a taxable supply of the property to the shareholder for consideration that is equal to the fair market value of the supply. ...

As consideration for the grant of the Concurrent Lease the Concurrent Lessee;... ... In the present situation the Concurrent Lease indicates that the Lessor has title to the Asset Leases and grants the rights of possession under the Asset Leases to the Concurrent Lessee in consideration for payments of rent. ...

Where the College made a supply of instruction in respect of certificates, diplomas, licences, etc, that attested to the competence of individuals to practice or perform a trade or vocation, the supply would have been exempt under section 8, given that the College met the definition of public institution (or charity, depending on the due date of the consideration). ... The amendment adding the election applies only to supplies for which all of the consideration becomes due after October 4, 2000, or is paid after that day without having become due. ...