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As such, the consideration payable in respect of the taxable supply of the manual or the subscription for updates to the manual is not deemed to become due on a particular day under the provisions of subsection 152(1). Subsection 168(1) of the ETA provides that GST/HST is payable by the recipient of a taxable supply on the earlier of the day that consideration for the supply is paid and the day the consideration for the supply becomes due. ... Therefore, in accordance with subsection 168(1) of the ETA, the GST/HST is payable on the day that the consideration is paid as the consideration does not become due on an earlier date in both situations. ...

Based on the information provided, we are of the view that the net amount in issue is consideration for a taxable supply. ... Under subsection 152(1) of the Act, the consideration for a supply is generally deemed to have "become due" on the day on which the supplier first issues an invoice in respect of the supply for that consideration. ... Based on our understanding of the relevant documents however, it is not entirely clear to us whether all of the consideration for those services became due prior to May 1991 within the meaning of subsection 152(1) of the Act. ...

The compensation paid to XXXXX by the oil and gas company is consideration for this supply. ... " If the lump-sum payment to XXXXX is for such a right then it is deemed not to be consideration and thus not subject to GST. ...

Where a barter transaction occurs, the value of the consideration for the supply made by one person is normally the fair market value of the property and/or services received from the other person. 3. ... In particular, pursuant to 164.1(2) of the Act, where, in the course of operating a feedlot that is a farming business within the meaning of the Income Tax Act, a person makes a supply of a service and the consideration for the supply (in this subsection referred to as the "total charge") includes a particular amount that is identified in the invoice or agreement in writing for the supply as being attributable to feed, (a) the provision of the feed shall be deemed to be a supply separate from the supply of the service and not to be incidental to the provision of any other property or service; (b) the portion, not exceeding 90%, of the total charge that is reasonably attributable to the feed and is included in the particular amount shall be deemed to be the consideration for the supply of the feed; and (c) the difference between the total charge and the consideration for the supply of the feed shall be deemed to be the consideration for the supply of the service. 5. ... Section 165 of Act requires every recipient of a taxable supply made in Canada to pay to Her Majesty the GST/HST on the value of the consideration for the supply except where the supply is zero-rated. ...

An initiation fee may be consideration for a membership, which may or may not be a lifetime membership, or the initiation fee may be consideration for some other right. 6. We confirm that: (a) For any lifetime golf memberships sold after October 14, 2009 and before July 2010, where the consideration in full becomes due or is paid without having become due at that time, the Supplier would charge GST on 25% of the consideration and HST on 75% of the consideration. ... The service charges are likely additional consideration for the supply made by the Supplier. ...

See the section of our analysis below entitled, “Consideration of arm’s length and fair market value” for further explanation. ... The procurative extent is the extent to which the input is acquired for the purpose of making taxable supplies for consideration or the extent to which it is acquired for purposes other than making taxable supplies for consideration. The operative extent is the extent to which the consumption or use of the input is for the purpose of making taxable supplies for consideration or the extent to which the consumption or use is for purposes other than making taxable supplies for consideration. ...

Required provincial legislation has been introduced but is still under consideration by the Legislative Assembly of British Columbia. ... The transitional rules depend, in part, on when the consideration becomes due, or when it is paid without having become due. ... For GST/HST purposes, a deposit is an amount given by a recipient as security for the performance of an obligation by the recipient and is not treated as consideration until the supplier applies it against the consideration for the supply (e.g., at the time the balance is due). ...

The application of the transitional rules is based on when the consideration, or part of the consideration, for a supply becomes due or is paid without having become due. ... The amount paid for the original passenger transportation service is used to offset the consideration for the supply of the new passenger transportation service, and the consideration for the supply of the new passenger transportation service becomes due on the date that the exchange is performed. ...

Accordingly, the provision will allow the registrant to claim an NITC equal to 7/107ths of the consideration. ... There is no indication in the agreement that the XXXXX agreed to sell and that the corporation agreed to buy the property for consideration. ... Subsection 123(1) of the ETA defines recipient to be the person who is liable to pay the consideration under any agreement for the supply and, where there is no agreement, the person who is otherwise liable to pay the consideration. ...