Search - consideration

., "consideration") payable for the service, the exemption requires that the owners or occupants are the parties who pay, or who are liable to pay, for the service. ...

Note, the GST/HST is applicable on the total value of the consideration for a supply excluding taxes. 5. ...

Since no other exemption applies to such supplies of real property made by a municipality, the Utility is required to pay GST and the City is required to collect and remit GST at a rate of 7% on the value of the consideration payable for such supplies of real property. ...

Where Can Co. makes a zero-rated supply, the tax collectable on the consideration for the supply is equal to zero. ...

Our interpretation takes into consideration two scenarios. The first scenario considers that the Laundry Services and the Housekeeping Services are separate supplies and that each of the portion of the Managerial Services associated to these are respectively part of the single supply of either the Laundry Services or the Housekeeping Services. ...

However, 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 the applicant's supplies. ...

In general, a person (other than a public service body) is a small supplier throughout a particular calendar quarter and the following month if its consideration (revenues) for taxable supplies (including that of associates), other than supplies by way of sale of capital property or zero-rated financial services, in the preceding four calendar quarters did not exceed $30,000. ...

The following prescribed information must be included on all credit and debit notes: a. a statement or other indication that the document is a credit or debit note; b. the name of the supplier or an intermediary in respect of the supply, or the name under which the supplier or the intermediary does business, and the registration number of the supplier or the intermediary; c. the name of the recipient or name of the recipient's business or the name of the recipient's duly authorized agent or representative; d. the date on which the note is issued; and e. unless the note is issued in respect of a patronage dividend or for a total amount that includes both the consideration and the tax for more than one supply, the amount of the adjustment, refund or credit of tax for which the note is issued. ...

As indicated in P-051R2, the determination requires consideration of all relevant facts. ...

The charge for gas/mileage is an input to the service you provide to the Companies and reimbursement for the gas/mileage forms part of the overall consideration for the supply of occupational therapy services. The part of the consideration relating to the gas/mileage is subject to the GST/HST where the supply of occupational therapy service you make is subject to GST/HST. ...