Search - consideration

Any consideration paid by the recipient of this supply would be subject to the GST/HST at the rate of 7% or 15%. ... If the Organization supplies unbottled water, whether or not it charges consideration for that water, it will be making an exempt supply. ...

Generally, where consideration for a supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration is the recipient of the supply. ...

You also indicated that before proceeding to do so, you considered awaiting further potential information within the letter to be received from GST/HST Rulings Directorate. 3 Under subsection 211.1(1), an “Accommodation Platform Operator” is defined as a person (other than the supplier of the short-term accommodation) that controls or sets the essential elements of the transaction between a supplier of short-term accommodation and the recipient, or if no such person exists, it would be a person that is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply of short-term accommodation and transmitting that consideration to said supplier. 4 [the Company] is registered under the simplified regime. ...

If they are associated, the First Nation needs to calculate whether or not it exceeds the small supplier threshold while taking into consideration worldwide sales by both the FN Corporation and Limited Partnership A. Additionally, a person ceases to be a small supplier at any time in a calendar quarter if the total value of the consideration that becomes due, or is paid without becoming due, in that quarter for world-wide taxable supplies (with the same exceptions made in the paragraph above) made by the person or an associate of the person at the beginning of the calendar quarter, exceeds $30,000, or where the person is a public service body, $50,000. The person ceases to be a small supplier immediately before the consideration becomes due or is paid for the particular taxable supply that puts the person over the $30,000, or $50,000 small supplier threshold. ...

ManageCo would be required to collect the GST/HST on the value of consideration for the supply of its management services that it supplies to TrustCo. ... Every recipient of a taxable supply (other than a zero-rated supply) made in a participating province is required to pay, in addition to the tax imposed by subsection 165(1) (i.e. 5%), tax in respect of the supply calculated at the tax rate for that province (i.e., the provincial part of the HST) on the value of the consideration for the supply under subsection 165(2). ... Whether a fee paid to a registered dealer is consideration for a financial service is a question of fact and it is necessary to look at the activities performed by the dealer in return for the fee. ...

More specifically, you have provided us with the following examples for our review and consideration: Example 1- General agent/broker The insurer has an agreement with a general insurance agent/broker to promote and effect the sale of the insurer's insurance policies. ... In providing our comments we have assumed that the term only refers to insurance policies. 2) Please note that concerning Compensation Arrangements, a renewal commission payable in future years may not be consideration for arranging for the supply of an insurance policy. ... With regards to your Example 4, in general, a commission paid to an Advisor who is not the person who arranged for the issuance of the policy may not be consideration for a supply of a financial service, as there is no direct involvement in a supply of a financial service. ...

., is considered to be a "residential unit" and is affixed to the land), is determined on a case-by-case basis taking into consideration the facts and circumstances of the particular case. ... In determining whether a particular recreational unit is affixed to the land, consideration is given to the method and degree of physical attachment of the unit to the land, as well as the purpose for which the unit has been attached to the land. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is generally part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

As previously noted, two factors we would take into consideration are: •   where the payment is processed, and, •   where the payment is deposited. ... For example, if 90% of the short-term accommodation or tour packages acquired by a non-resident non-registered TSP is provided to non-resident individuals and 10% is provided to resident individuals, the TSP would only be entitled to the Rebate on the GST/HST paid on the amount of consideration for the 90% provided to non-resident individuals. ... Answer #6 In this scenario, we assume that the TSP also pays the GST/HST to the supplier on the individual's personal expenses, and that the TSP recovers an amount equal to the tax paid from the individual, along with the consideration for the expenses, when it invoices the individual for these personal expenses. ...

All possible benefits, both direct and indirect, accruing to members must be taken into consideration in determining the tax status of a membership. ... These are not insignificant discounts when compared to the consideration for XXXXX Membership in XXXXX. ... Therefore, as no other provisions in Schedule V apply to exempt XXXXX supplies of XXXXX Memberships made in XXXXX, they are taxable supplies subject to the GST on the consideration for the memberships. ...

With the exception of the one-time XXXXX, the consideration for this supply is payable monthly and the fees are based on a daily amount. ... Further, consideration for each supply is separately identified such that a resident knows the amount paid for accommodations and for the care and services package. ... It must also be noted that the consideration charged by S Ltd. to OPCO for the two deemed supplies must be fairly and reasonably attributed to each supply in accordance with the provisions of subsection 153(2). ...