Search - consideration

The supply of blood or blood derivatives is zero-rated under Part I of Schedule VI including supplies made for no consideration. ... The section 5.1 "direct cost exemption" is not applicable in the case of all supplies (including supplies of blood and blood derivatives) when made for no consideration. ... This results in the direct cost exemption not applying where there is no consideration for the supply. ...

The charge was ruled not to be consideration for a supply. After these decisions were made, the matter came under review. ... The Policy Statement indicates that a damage payment should not be regarded as consideration for a supply unless the payee receives a supply in exchange for the damage payment. ... Therefore, the damage payments were not consideration for supplies, and would not be subject to GST/HST. ...

The ruling was that the check-off fee collected by the XXXXX from cattle producers pursuant to the XXXXX is not consideration for a supply and therefore is not subject to GST. ... Ruling Requested The check-off fee charged by the XXXXX pursuant to the XXXXX and Regulations represents consideration for a taxable supply. ... Harding XXXXX Tax Services Office Legislative References: 123(1) consideration, recipient, supply NCS Subject Code(s): R-11925-08 ...

Regarding the scenario's, we would first mention that if the XXXXX decided not to charge consideration for its memberships, it might fall under the XXXXX small supplier threshold for public service bodies (e.g. non-profit organizations). ... However, the fact that memberships are supplied for no consideration is not a factor in determining whether or not the supplies are made in the course of a business. ... However, even though the question of whether consideration is charged is not relative in this determination, supplies made by a PSB for no consideration are exempt under most circumstances, and exempt supplies are specifically excluded from the definition of commercial activity. ...

Where the payment is additional consideration for the membership in the XXXXX this consideration will take on the same tax status as the supply of the membership in the NPO. ... It is only when a payment is consideration for a supply that the payment can attract GST/HST. If a payment is consideration for a supply, then it must be determined whether or not the consideration is for a taxable or exempt supply. ...

Required provincial legislation has been introduced but is still under consideration by the Legislative Assembly of British Columbia. ... As stated on page 4, Prepaid Funeral and Cemetery Arrangements, the HST would not apply to any consideration for the portion of a funeral or cemetery service that is performed on or after July 1, 2010, if the service is supplied according to an arrangement in writing that was entered into before July 2010, provided that it was reasonable, at the time the arrangement was entered into, to expect that all or part of the consideration for the service would be paid (or put into a trust) before the service is performed. ... The GST/HST on the supply of real property made by way of lease, licence or similar arrangement is payable on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. ...

The consideration for the funeral services does not necessarily have to be paid in full (or the full amount put into trust) for these transitional rules to apply. ... The provincial part of the HST would not apply to the consideration paid for the funeral services when the funeral services are provided after July 1, 2010. ... The consideration paid by the estate for funeral services under the arrangement, as well as the consideration paid with the amounts held in trust, will be subject to GST only. ...

The Company calculates the GST on the total value of consideration (fees for service + disbursements). ... Therefore, the reimbursement for these expenses form part of the consideration for the supply. ... However, as the client's agent, the Company will usually pay the consideration and applicable GST to the supplier of the property and/or services. ...

On the other hand, if the analysis concludes that there are multiple supplies supplied together for a single consideration it is necessary to determine if a particular supply is incidental to another and deemed by section 138 to form part of that supply.  ... Where it is determined that section 138 does not apply and at least one of the multiple supplies provided together for a single consideration is a supply of a financial service, then the application of section 139 should be considered. Section 139 is a mixed-supply rule that sets out conditions under which the supply of a number of separable financial services, non-financial services, and properties for a single consideration are treated as a supply of only financial services.  ...

The GST status of the consideration paid by a XXXXX for the use of a clinic (cost of using facilities) owned and operated by the partnership. ... Conversely, any consideration paid to or retained by the partnership is consideration paid for a supply to the self-employed practitioner of, staff, office space, telephone service and other overhead expenses and is subject to the GST. ... Consideration paid to the partnership by the practitioner is consideration paid for the supply of staff, office space, telephone service, other overhead expenses and is subject to the GST at the rate of 7%. ...