Search - consideration

Your views in regards to the application of the GST to the XXXXX rebates were given careful consideration. ... XXXXX has not treated the $XXXXX rebate, nor the previous percentage rebate as being reductions in consideration. ... We have given consideration to your views, and reviewed our previous ruling, and find that it was correct. ...

The supplier accepts the complimentary value of the gift card as full or partial consideration for a supply of property or service. 4. The complimentary value of the gift card is extinguished before any top-up value that has been added to the gift card is accepted as full or partial consideration for a supply. ... Gift cards issued in circumstances when an item is returned without a receipt would generally be considered to be issued for consideration; the value of the returned item being the consideration pursuant to paragraph 153(1)(b). ...

What is the tax status of the registration fees, if found to be consideration for the supply of a membership? ... " A membership fee is consideration for a right to services, whether the right is exercised or not. ... Although the check-off fee is not consideration for membership, we must determine whether it is consideration for any other supply. ...

However, the consideration that should be included in the certified amount of the purchase price is the consideration that can reasonably be attributed to the special feature or the adaptation. In this case, the consideration that can reasonably be attributed to the special feature or the adaptation is limited to the consideration for the increase in floor area. ... Therefore, no part of the consideration for these changes is eligible for rebate under the provisions of section 258.1. ...

XXXXX will pay XXXXX GST on the value of the consideration charged for the lease of the equipment. ... Further XXXXX would self assess 7% GST on the value of the consideration paid for the leased equipment used in gaming activities. ... It is also our view that consistent with the Draft Regulations, XXXXX will self assess a further 7% on the value of the consideration paid or payable for leased assets used in gaming activities. ...

Customer) on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. ... GST/HST will be calculated on the entire amount of the consideration for the property (i.e. the XXXXX Net Price) and is payable on or before July 31, 2006. ... The consideration paid or payable for the property (identified as the XXXXX Net Price in the Agreement) will be subject to GST/HST. ...

The owner/operators and clubs have not charged nor has XXXXX paid GST with respect to the consideration paid by XXXXX for the snow ploughing services. 8. ... GST does not have to be paid on the consideration for a snow-ploughing service provided by a person who is not and is not required to be registered for GST purposes at the time when the consideration becomes payable or is paid without having become payable. ... The supplier has disclosed the consideration and the GST in respect of the supply to the recipient as required under subsection 223(1)[,] 4. ...

In your letter, you put forth the position that the amount eligible for rebate should include the full consideration price paid less the value of the engine. ... However, the consideration that should be included in the certified amount of the purchase price is the consideration that can reasonably be attributed to the special feature or the adaptation. In this case, the amount that can reasonably be attributed to the special feature or the adaptation is limited to the consideration for the increase in door dimensions. ...

Pursuant to subsection 153(1), the value of the consideration for a supply shall be deemed to be equal to: (a) where the consideration or that part is expressed in money, the amount of the money, and (b) where the consideration or that part is other than money, the fair market value of the consideration or that part at the time the supply was made. ... It is evident that this consideration is primarily for a service of television advertising. ... Section 218 imposes GST on the value of consideration for an imported taxable supply. ...

However, the amount of 10% of the redemption value of the gift certificate retained by the corporation would be viewed as consideration for a taxable supply provided to Company B of distributing Company B's gift certificate; the amount retained would be consideration for the taxable supply provided by the corporation to Company B and subject to GST/HST as applicable. ... Explanation Section 181.2 provides for the treatment of gift certificates and, in part, reads:...the issuance or sale of a gift certificate for consideration shall be deemed not to be a supply and, when given as consideration for a supply of property or a service, the gift certificate shall be deemed to be money. ... As long as the gift certificate is issued or sold for consideration, the sale of the gift certificate at a discount does not attract the GST/HST. ...