Search - consideration

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%). ...

Interpretation Given Generally, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the GST rate of 7% (or HST rate of 15%, as applicable) on the value of the consideration for the supply. ...

Every recipient of a taxable supply made in Canada is required to pay GST/HST in respect of the supply at the rate of 7% [or 15% when 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 (taxed at 0%). ...

Interpretation Given Whether the fees paid to a person for acting as executor in the administration of an estate are subject to GST/HST depends on whether the fees are consideration for a taxable supply, in this case of a service, made in the course of a commercial activity of the person. ...

Every recipient of a taxable supply made in Canada is required to pay GST/HST in respect of the supply at the rate of 7% (or 15% when 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 (taxed at 0%). ...

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%). ...

Every recipient of a taxable supply made in Canada is required to pay GST/HST in respect of the supply at the GST rate of 7% (or the HST rate of 15% where the supply is deemed to be made in a participating province) on the value of the consideration for the supply unless the supply is zero-rated (taxed at 0%). ...

However, to make a conclusive determination in this regard would require consideration of the terms of the agreement for the supply between XXXXX and XXXXX and all relevant facts. ...

Note that even if the operator's invoice to the recipient includes an amount to recover the cost of the independent contractor's services, this cost is not itself a separate supply but simply part of the consideration charged by the operator for its supply of an institutional health care service. ...

Consideration should be given to the ordinary meaning of such words as "seminar" and "course". ...