Search - consideration

Le premier facteur à prendre en considération est le fait que certains éléments soient ou non des intrants ou des fournitures par eux-mêmes. ... Un autre facteur à prendre en considération est le nombre de fournisseurs et (ou) de bénéficiaires. ...

Taxable supplies are supplies made in the course of a commercial activity and may be taxable at the rate of 0% (zero-rated supplies), 5%, 13%, or 15% on the value of the consideration for the supply depending on the province in which the supply is made. ... Given that this program is federally established and funded, payments under these programs would not meet the requirements for exemption under section 9, which requires that consideration for a supply be payable or reimbursed by the government of a province. ...

Each of the [#] invoices list the customer name, billing address and shipping address (both located in Canada), the amount of consideration charged for the goods, shipping fees (where applicable), and the shipping terms DDU via the shipping method chosen by the customer. The GST/HST was charged on the consideration for the goods and any shipping fees. 6. ...

However, since there is typically no identifiable recipient of this taxable supply, and no identifiable liability for payment in respect of the supply, there is generally no consideration for such a supply and therefore no obligation to collect and remit the GST/HST. ... For example, in order for a person to be eligible to claim an ITC, a person must generally be making taxable supplies for consideration in the course of the endeavour of the person. Subsection 141.01(4) can apply in certain circumstances where acquisitions relate to making taxable supplies for no consideration and it can reasonably be regarded that the supply for no consideration is made for the purpose of facilitating, furthering or promoting an endeavour of any person. ...

INTERPRETATION GIVEN Based on subsection 156(2), a “specified member” (which includes a “qualifying member”) of a “qualifying group” may elect jointly with another specified member of the same group to have certain taxable supplies made between them deemed to have been made for no consideration. ...

Subject to the provisions of Part IX of the ETA, section 165 requires that every recipient of a taxable supply (other than a zero-rated supply) made in Canada pay tax at the applicable rate to Her Majesty in right of Canada on the value of the consideration for the supply. ...

INTERPRETATION GIVEN Based on subsection 156(2), a “specified member” (which includes a “qualifying member”) of a “qualifying group” may elect jointly with another specified member of the same group to have certain taxable supplies made between them deemed to have been made for no consideration. ...

Although Deferred Rent may be additional consideration and GST/HST may be payable with respect to these amounts, we have not been provided with any information that confirms that the amounts referred to as Deferred Rents are paid to the Lessor and whether GST/HST has been paid. ...

Taxable supplies are supplies made in the course of a commercial activity and may be taxable at the rate of 0% (zero-rated supplies), 5%, 13%, or 15% on the value of the consideration for the supply depending on the province in which the supply is made. ...

Based on your letter, it appears that [Corporation A] provides all of its member services for no consideration. ...