Search - consideration

Should the exercise by the Lessee of its right to extend the duration of the Agreement for XXXXX years upon presentation of a written or oral notice to the Lessor, as provided for under the renewal clause of the Agreement, be regarded as being continuous to the Agreement so that the exercise of such right should not entail a separate and distinct supply by the Lessor to the Lessee at the time of exercise of such right with respect to the same TPP that should be leased during the additional period of XXXXX years in consideration of which lease payments should be paid by the Lessee under the original terms of the Agreement. 2. ...

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). ...

The policy is based on careful consideration of the Tax Court of Canada and Federal Court of Appeal decisions in Riverfront, the exemptions in the ETA that apply to supplies made by medical practitioners and practitioners, as well as the information provided by stakeholders on the issue. ...

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. ...

Therefore, RMTs who are registered for the GST/HST must collect and remit the tax on the consideration for their services. ...

Interpretation Given 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. ...

Pursuant to subsection 141.01(5), the methods used by a person to determine the extent to which the use of properties is for the purpose of making taxable supplies for consideration or for other purposes must be made in a fair and reasonable manner and must be used consistently throughout a year. ...

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. ...

As set out in enclosed GST/HST Policy Statement P-051R2 Carrying on Business in Canada, whether a particular non-resident person is carrying on business in Canada is a question requiring consideration of all relevant facts. ...

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 (or 14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated. ...