Search - consideration

Amounts added to the XXXXX Price representing a charge to compensate a XXXXX producer for the cost of storing XXXXX is considered to be part of the total consideration for a single supply of XXXXX. ...

This provision deems the distribution of property to be a supply of it by the estate/trust for consideration equal to the amount determined for income tax purposes to be the proceeds of disposition. ...

In any case, whether the boarding services were supplied separately, and were considered incidental, or as part of a single supply, section 4 of Part V of Schedule VI to the Act would apply to zero-rate the consideration relating to the boarding services. ...

In consideration of the background information supplied in your letter and following my telephone conversations with XXXXX of your office, I understand the facts as follows: •   XXXXX, a GST/HST registrant, is a registered and accredited post-secondary institution in XXXXX and operates as a vocational school. •   Under an agreement entered into between XXXXX agrees to supply XXXXX with training services in Canada, in relation to international trade and commerce. ...

The GST was charged on the consideration for eight of the ten acres sold to the XXXXX. ...

In the second scenario, similar to the above, the GST-only invoice was issued in June 1999, based on 7% of the consideration invoiced in October, 1998. ...

Section 139 applies where there is more than one supply for a single consideration. ...

In the case at hand, this relates back to when consideration is considered to have become due. ...

. •   The participant will use the voucher as partial consideration for a meal at a participating restaurant. ...

A person is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies, including zero-rated supplies, made by the person (or an associate of the person at the beginning of the particular calendar quarter) that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000 or, where the person is a public service body, $50,000. ...