Search - consideration

Amounts paid by the school boards are consideration for membership supplied by XXXXX and do not constitute government funding in the hands of that organization.   ... Subparagraph 2(a)(ii) includes in the definition of government funding, consideration that is paid for an exempt supply made to "other persons". ... XXXXX did not record amounts received from the school boards as government funding but rather as consideration in respect of its sales of memberships. ...

The amount of the reduction is equal to the value of the consideration for the trade-in. ... You have asked whether the consideration for the supply of the new vehicle should be reduced by XXXXX where proposed subsection 153(4) applies to the supply. ... The value of the consideration for the supply at issue is equal to XXXXX pursuant to subsection 153(1) of the ETA. ...

Pursuant to subsection 136.1(1), each lease payment is treated as consideration for a separate supply for each period (i.e. lease interval) to which the lease payment is attributable. ... The general rule is that tax becomes payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. Subsection 165(1) provides that the tax in respect of a supply is calculated at the rate of 7% on the value of the consideration for the supply (the "GST base"). ...

The issue that now arises is whether the agency fees paid by the Dentist under the Agreement include consideration for the supply of the equipment by way of lease (rental of equipment) or only represent consideration for the supply of certain services provided by the XXXXX. ... As a result, the value of the consideration for the supply will be deemed to be equal to the FMV of the rental of equipment. ... Note that if the supply of the equipment was made for no consideration to the Dentist, the supply would have been deemed to be made for consideration equal to the FMV of the equipment under subsection 155(1). ...

Do the amounts at issue represent additional consideration for a membership in the XXXXX club? ... Does section 140 of the ETA deem the amounts at issue not to be deposits, or deem them to be additional consideration for supplies of memberships? ... Consequently, the amount paid in order to acquire that security would be consideration for a supply of a membership. ...

., Nova Scotia, New Brunswick, and Newfoundland and Labrador) on the value of the consideration for the supply. ... Generally, the parties involved in a transaction reach an agreement as to the amount of consideration that is payable for a particular supply. It is only after the amount of consideration for a supply is determined that GST/HST is calculated on the value of that consideration. ...

In both cases, GST is calculated on a value of consideration that includes the amount of the "trade-in allowance". ... The credit allowed does not change the amount of GST payable on the purchase of the new vehicle since it would be treated as consideration paid for the supply of the new vehicle. ... The dealer may collect this amount by increasing the price of the new vehicle and charging GST on that increased consideration. ...

Where tax is not payable on the supply deemed to have been made by the principal (i.e. the principal is a non-registrant), subparagraph 177(1.2)(d)(i) of the ETA establishes that the amount of the consideration for this deemed supply is equal to the total of the consideration and the tax payable by the recipient. ... It is the Department's position that in the circumstances indicated above where the supply by the auctioneer is made to an Indian for delivery to a reserve, the consideration for the deemed supply made by the principal to the auctioneer is equal to the consideration for the supply made by the auctioneer to the recipient. ... The auctioneer must remit to, or credit in favour of, the principal an amount on account of the supply equal to the amount, if any, by which the particular amount exceeds the consideration and the tax payable for the auctioneer's services relating to the supply of the property. ...

In the Agreements, the consideration for the granting of the Right is provided separately from the sale price of the Drugs. 6. ... The amount of consideration included as a "royalty" will be subject to tax). ... Section 138 Consideration The consideration for the supply of the Drugs and the consideration for the provision of the Right are calculated and charged separately under different paragraphs in the Agreements. ...

Could the credit notes be considered a reduction of consideration for the taxable supply between XXXXX and the applicant? ... XXXXX as a registrant, will charge GST on the value of the consideration for the supply of the extension. ... The credit notes represent a reduction of consideration paid for the original taxable supply. ...