Search - consideration

Results 1261 - 1270 of 1531 for consideration

19 September 2001 GST/HST Interpretation 36243 - Input Tax Credits in Respect of GST/HST Paid by a Defined Benefit Pension Plan

The plan trust must also charge and remit the relevant GST on the value of the consideration for the re-supply where it is a taxable supply. ...

16 August 2001 GST/HST Interpretation 33384 - Place of Supply for a Services Contract

Interpretation Given Subsection 165(1) of the Excise Tax Act (ETA) requires that every recipient of a taxable supply (other than a zero-rated supply) made in Canada pay tax to Her Majesty in right of Canada at the rate of 7% on the value of the consideration for the supply. ...

11 July 2001 GST/HST Interpretation 36509 - GST Exemption Code 55

Pursuant to section 5 of Schedule VII to the ETA, goods entering Canada as replacement parts and replacement goods sent to a particular person under a warranty arrangement qualify for GST/HST relief, insofar as the goods are supplied under a warranty for no consideration other than shipping and handling charges. ...

28 June 2001 GST/HST Interpretation 25769 - Web Site Design and Maintenance Services

Interpretation Given A taxable supply of a service made in Canada is generally subject to GST/HST at the rate of 7% (15% when 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 (taxed at 0%). ...

26 March 2001 GST/HST Interpretation 13454 - The Supply of Information Stored on a Web Site

A supply of IPP made in Canada is generally subject to GST/HST at the rate of 7% (15% when made in a participating province; Nova Scotia, New Brunswick or Newfoundland) of the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

25 January 2001 GST/HST Interpretation HQR0001126/7520 - Transactions Generated by ABM Machines

Based on the information provided, the Interac fee of XXXXX per transaction is not paid as consideration for the supply of an exempt financial service, and therefore is taxable at 7% pursuant to section 165(1) of the Excise Tax Act (ETA). ...

4 January 2001 GST/HST Interpretation 33347 - "Educational Camps" Supplied by University

As set out in your draft memo, Policy Statement P-077R, Single and Multiple Supplies, poses some considerations to determine whether the goods and services provided together constitute one supply or separate supplies. ...

21 November 2002 GST/HST Interpretation 36506 - Access to a Database

A taxable supply of IPP that is made in Canada is subject to the GST/HST calculated on the value of the consideration for the supply at a rate of 7% or 15% where the supply is deemed to be made in a participating province (i.e., Nova Scotia, New Brunswick, or Newfoundland and Labrador), unless the supply is zero-rated (taxed at 0%). ...

13 November 2002 GST/HST Interpretation 38064 - Tax Status of In Vitro Diagnostic Reagents Under the Excise Tax Act

For our consideration, you provided us with product descriptions of XXXXX reagents. ...

22 August 2002 GST/HST Interpretation 33013 - Fees Charged to Non-residents for Posting Material on a Web Site

The supply of a service made in Canada in the course of a commercial activity is taxable for GST/HST purposes at the rate of 7% (15% where the supply is made in a participating province (The three participating provinces are Nova Scotia, New Brunswick and Newfoundland and Labrador.)) on the value of the consideration for the supply unless the supply is zero-rated (i.e., taxable at the rate of 0%). ...

You are here