Search - consideration

A registrant who makes a supply of a property or a service that is deemed to be made outside of Canada pursuant to subsection 142(2) of the ETA, such as XXXXX, is not required to collect the GST/HST on the consideration payable for that supply. ...

" This document indicates that, as consideration for providing these services, XXXXX will pay the "Mortgage Specialist" an Agent's fee based on a XXXXX% split of the Finders Fee received by XXXXX. •   Under an Independent Contractor Agreement (hereafter referred to as the Agreement), the mortgage specialist will gain access to the real estate broker's facilities and equipment for the purpose of conducting a mortgage brokerage practice. ...

For a particular person and another person to elect jointly under section 156 (election for nil consideration), both persons must be specified members of a qualifying group. ...

When the voucher is accepted by XXXXX as full or partial consideration for a taxable supply that XXXXX, the provisions of subsection 181(2) of the ETA apply. ...

Several factors may be examined in making a determination as to the status of a course including the objectives and subject matter of the course, marketing of the course, methods of teaching, evaluation and monitoring of participants, consideration and terms for payment, qualification of instructors, etc. ...

The amendment applies to supplies for which consideration becomes due after March 9, 2004 or is paid after that day without having become due. ...

Amended Transactions Taking into consideration the terms of the Lease Agreement and the additional facts set out in this ruling, it is our position that XXXXX made separate supplies of XXXXX lots (i.e., leased land) by way of sale. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 7% on the value of the consideration for the supply, or 15% in a participating province, unless the supply is zero-rated, pursuant to section 165 of the ETA. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...