Search - consideration

. * Wine kits that contain ingredients as well as equipment for use in the manufacture of wine or beer that are supplied for one consideration are subject to GST at 7%. ... Issue 3 According to proposed subsection 223(1) of the ETA, where a registrant makes a taxable supply (other than a zero-rated supply), the registrant shall indicate either in prescribed manner or on the invoice or receipt issued, or enters into an agreement in writing with a recipient: (i) the total consideration and GST that is payable for the supply in a manner that clearly indicates the amount of tax; or (ii) that the amount paid or payable by the recipient of the supply includes the GST payable in respect of the supply. ...

A separate provision (Section 5.1 of Schedule VII to the Act) ensures that, in a situation where a replacement good is provided under warranty for no additional consideration, other than shipping and handling charges, and is exported in place of the original defective good, no tax is payable in respect of the importation of the defective good. ... Zero-rating applies to the supply of the emergency repair service that is made to the non-resident recipient (Generally, the "recipient" as defined in subsection 123(1) of the Act, is the person liable under the agreement for the supply to pay the consideration payable under the agreement for the supply.), regardless of where the invoices are mailed. ...

These considerations affect whether CSPs in Canada are entitled to claim ITCs on GST/HST paid on expenses in the course of their commercial activities after February 4, 2022. ... 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. ... Furthermore, in these circumstances, where any amounts are deducted by the pool operator from the payment made to the person, the consideration for the person's supply to the pool operator would be the payment less the deducted amount unless there is clear indication under the arrangements between the parties that the reduction is in respect of a supply made by the pool operator to the person. ...

Could it be determined by the amount of space allocated for transporting motor vehicles and passengers relative to the total surface area, taking into consideration that the boat could also be used to transport merchandise? ... However, the term is not specific on the measure to be used and all the facts must be taken into consideration. ...

In making this determination, it is important to note that those activities of a particular Partnerco that are done by the particular Partnerco as a member of ABC Partnership such that subsection 272.1(1) deems those activities to be done by ABC Partnership should not be taken into consideration when determining whether a particular Partnerco is a listed financial institution. ...

Rebate for services or IPP supplied in a participating province If a PSB is a recipient of a supply of services or IPP in a participating province for use significantly (10% or more) in a participating province with a lower rate of the provincial part of the HST or outside participating provinces, it may be entitled to a rebate of some or all of the provincial part of the HST that was paid on an amount of consideration for the supply. ...

Rebate for services or IPP supplied in a participating province If a PSB is a recipient of a supply of services or IPP in a participating province for use significantly (10% or more) in a participating province with a lower rate of the provincial part of the HST or outside participating provinces, it may be entitled to a rebate of some or all of the provincial part of the HST that was paid on an amount of consideration for the supply. ...

Section 138 provides that where a particular property or service is supplied together with any other property or service for a single consideration, and it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service is deemed to form part of the particular property or service so supplied. ...

In general, a non-profit organization is a small supplier if the total consideration that became due, or was paid without becoming due, for taxable supplies made by the non-profit organization, or an associate of the non-profit organization, in a calendar quarter and over the last four consecutive calendar quarters did not exceed a threshold of $50,000. ...

The determination of whether a non-resident person is carrying on business in Canada for GST/HST purposes can only be made after consideration of all the relevant facts pertaining to all supplies or activities of the non-resident in Canada. ...