Search - consideration

., consideration and GST/HST). As a final remark, we would like to emphasize that paragraph 181.1(c) requires the written indication to be provided with the payment of a rebate. ...

Under the Agreement, the consideration payable by the Landowner for this supply is equal to the annual revenues earned from the supplies of electricity that are in excess of $[X]. ...

The general rule in section 165 is that every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 5%, 12%, 13%, or 15% (depending on the place of supply) on the value of the consideration for the supply unless the supply is zero-rated. ...

Definition of "foreign convention" The term "foreign convention" is defined in subsection 123(1) to mean a convention where: (a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefore, reasonably expected to be supplied to non-resident persons, and (b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident. ...

When the client purchased the XXXXX, the client was the recipient of the supply since the client was liable to pay the consideration for the supply. ...

The place of supply rules set out in the Regulations apply to any supply made on or after May 1, 2010, and any supply made after February 25, 2010 and before May 1, 2010, unless any part of the consideration for the supply becomes due or is paid, before May 1, 2010. ...

If the restrictions under subsection 261(2) do not apply, the rebate may be taken into consideration if submitted within two years after the day the amount was paid or remitted by the person, as provided in subsection 261(3). ...

Pursuant to section 165 and 154 of the Act, HST is applicable to the DRC and GA on the basis that certain taxes, duties and fees imposed by the government are generally included in the consideration to which GST/HST is applied. 8. ...

(b) of a residential unit [iii] 3 by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupancy. ...

Under subsection 148(1) of the ETA, 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 (which includes a non-profit organization) $50,000. ...