Search - consideration

Retroactive determinations are subject to considerations such as the legislative time limits for claiming rebates and whether determination as a municipality will change the tax status of its supplies. ...

No money for consideration is paid from Funeral Home A to Funeral Home B relating to the assignment. 3. ...

Generally, pursuant to section 148, a person is considered a small supplier if the consideration for the person's total annual worldwide taxable supplies do not exceed $30,000. ...

If A is acquiring tobacco products from a person who is not a GST/HST registrant, that person is not required to charge GST/HST on the value of consideration for the tobacco products. ...

In case you were not aware, we wanted to alert you to the fact that, in our view, XXXXX is making a taxable supply of a management service to XXXXX as participant of the JV equal to a consideration of one half (1/2) of the XXXXX% management fee. ...

Therefore, the XXXXX brokering services provided by Company X would be taxable supplies and GST/HST would generally be applicable to the consideration for these supplies. ...

Explanation Generally, every recipient of a taxable supply made in Canada shall pay tax calculated at the rate of 6% on the value of the consideration for the supply (14% in the participating provinces of Nova Scotia, New Brunswick, and Newfoundland and Labrador) unless the supply is zero-rated, pursuant to subsection 165(3). ...

Subsection 252(1) states: 252.(1) Non-resident rebate in respect of exported goods — Where a non-resident person is the recipient of a supply of tangible personal property acquired by the person for use primarily outside Canada, other than (a) used specified tangible personal property acquired by the person by way of purchase for consideration that exceeds the prescribed amount in respect of the property, (b) excisable goods, (c) wine, and (d) gasoline, diesel fuel or other motive fuel, other than such fuel that (i) is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk, and (ii) is for use otherwise than in the vehicle in which or with which it is being transported, and the person exports the property within sixty days after it is delivered to the person, the Minister shall, subject to section 252.2, pay a rebate to the person equal to the tax paid by the person in respect of the supply. ...

If the individual is subsequently given title to the land for no consideration, no GST would be payable at the time the title to the property is transferred. ...

To summarize your description, a "lease" at common law is an agreement which gives rise to a lessor-tenant relationship with respect to exclusive possession of tenements for a definite period of time, usually in consideration of rent. ...