Search - consideration

This apportionment is based on the extent to which the property or service is used to make taxable supplies for consideration. ...

The following documents were provided to us for our consideration: Agreement of Purchase and Sale, dated [mm/dd/yyyy], for the sale by [...] ...

Specifically, these paragraphs do not apply where, under a written agreement: • all of the consideration for the supply became due or was paid on or before December 14, 2009; • the supplier did not, on or before December 14, 2009, charge, collect or remit any amount as or on account of tax under Part IX in respect of the supply; and • the supplier did not, on or before December 14, 2009, charge, collect or remit any amount as or on account of tax under Part IX in respect of any other supply that is made under the agreement and that includes the provision of a service referred to in any of paragraphs (q), (q.1) and (r.3) to (r.5) of the definition of financial service in subsection 123(1). ...

The consideration payable for the supply of a Membership or of Points is generally composed of the initial purchase price and an ongoing maintenance fee. 3. ...

., "employer resources", as defined in subsection 172.1(1) and discussed below) to render the following services in respect of the Plans, consideration for which is paid [...] from Plan assets. ...

As a result, once a CPC has identified a specific potential QT that is an asset purchase, it may be eligible for ITCs on inputs specific to that potential QT to the extent that the QT would result in the CPC acquiring those inputs for the purpose of making taxable supplies for consideration. ...

The HST at 12% applies where the lease interval begins on or after July 1, 2010 and the consideration for the supply is paid or becomes due on or after that date. ...

Ruling Requested Do the books supplied by the Company with CD-ROMs and/or online access capabilities, and sold together for a single consideration, meet the definition of a "printed book" under subsection 259.1(1) of the Excise Tax Act (ETA), such that they are eligible for the point-of-sale rebate when delivered or made available in a participating province? ...

Reference to the CRA's Policy Statement P-077R, would indicate that the IM services are provided as a single composite supply for a single consideration. ...

Further, section 165 of the ETA requires every recipient of a taxable supply (other than a zero-rated supply) made in Canada, to pay the GST or HST calculated on the value of the consideration for the supply. ...