Search - consideration

Pursuant to subsection 168(1) of the ETA, the supply of the XXXXX services will be subject to HST at the earlier of the day the consideration for the supply is paid and the day consideration for the supply becomes due. ... These supplies will be subject to HST at the earlier of the day the consideration for the supply is paid and the day consideration for the supply becomes due. Consideration is considered to have been paid when it is received by the supplier. ...

Where a customer purchases the Cellular Telephones and redeems Loyalty Points, the value of the consideration for the Cellular Telephones is reduced by the amount of the reduction associated with the Loyalty Points. ... The registrant who accepts a non-reimbursable coupon has the option of treating the coupon as a reduction of the value of consideration for the supply or as a partial cash payment that does not reduce the value of consideration for the supply. ... Where A Co. treats the coupon as a partial cash payment, the coupon value is considered to be a tax inclusive amount and A Co. should charge the GST/HST on the full consideration for the supply. ...

This commission is consideration for the supply of arranging for the sale of mutual fund units or shares and is a financial service. ... This is on the basis that the trailing commission is not consideration for a separate supply from the dealer to the manager. ... In these exceptional cases, the payments may be consideration for a separate supply and may therefore have a different GST/HST treatment. ...

Consideration is defined in subsection 123(1) to include “any amount that is payable by operation of law.” ... The consideration for taxable supplies made by the amateur athlete is included in the small supplier threshold calculation in the quarter that it became due even if the consideration is paid directly into the amateur athlete trust. Consideration would generally be due, and included in a particular quarter, on the earliest of the date of an invoice issued for a supply or the day the recipient is required to pay the consideration under an agreement in writing. ...

Physicians render distinct services to each patient for which consideration on a fee for service basis applies and this consideration is billed to specific recipients – typically either to the patient, the patient's private insurer, or to a provincial health insurance plan. ... Accordingly, block fees constitute consideration for a separate supply of intangible personal property. As consideration payable for a separate supply of intangible personal property, the block fee is not consideration payable for a supply of a service because the definition of "service" in subsection 123(1) excludes property. ...

Because the question of who is the recipient depends on who has liability for payment of the consideration, the issue of novation has been raised. ... Here, consideration is payable for the XXXXX XXXXX, either in cash or make-up gas. Consequently, the person who is liable to pay the consideration for the XXXXX XXXXX under either paragraph (a) or (b) is the person who will also be liable to pay GST. ...

The conclusive determination of whether food or beverages are provided under a contract for catering in a particular case requires consideration of all relevant facts. ... In particular, paragraph 4(1)(e) of the Regulations excludes from the PSB rebate the tax paid or payable on the purchase of “an alcoholic beverage or tobacco product that is acquired by the particular person for the purpose of making a supply of the beverage or product for consideration that is not included as part of the consideration for a meal supplied together with the beverage or product, except where tax is payable in respect of the supply by the particular person of the beverage or product.” ... However, a charity may be able to claim a PSB rebate in respect of GST/HST paid or payable on purchases of alcoholic beverages and tobacco products when the alcoholic beverages or tobacco products are supplied by the charity together with, and the consideration for the beverages or products are included as part of the consideration for, a meal. ...

The conclusive determination of whether food or beverages are provided under a contract for catering in a particular case requires consideration of all relevant facts. ... In particular, paragraph 4(1)(e) of the Regulations excludes from the PSB rebate the tax paid or payable on the purchase of “an alcoholic beverage or tobacco product that is acquired by the particular person for the purpose of making a supply of the beverage or product for consideration that is not included as part of the consideration for a meal supplied together with the beverage or product, except where tax is payable in respect of the supply by the particular person of the beverage or product.” ... However, a charity may be able to claim a PSB rebate in respect of GST/HST paid or payable on purchases of alcoholic beverages and tobacco products when the alcoholic beverages or tobacco products are supplied by the charity together with, and the consideration for the beverages or products are included as part of the consideration for, a meal. ...

The conclusive determination of whether food or beverages are provided under a contract for catering in a particular case requires consideration of all relevant facts. ... In particular, paragraph 4(1)(e) of the Regulations excludes from the PSB rebate the tax paid or payable on the purchase of “an alcoholic beverage or tobacco product that is acquired by the particular person for the purpose of making a supply of the beverage or product for consideration that is not included as part of the consideration for a meal supplied together with the beverage or product, except where tax is payable in respect of the supply by the particular person of the beverage or product.” ... However, a charity may be able to claim a PSB rebate in respect of GST/HST paid or payable on purchases of alcoholic beverages and tobacco products when the alcoholic beverages or tobacco products are supplied by the charity together with, and the consideration for the beverages or products are included as part of the consideration for, a meal. ...

Required provincial legislation has been introduced but is still under consideration by the Legislative Assembly in British Columbia. ... Therefore, establishing the value of the consideration for the taxable supply is important for purposes of calculating the GST/HST payable. ... Furthermore, consideration generally includes any amount that a recipient is required to pay in respect of a supply of property or services. ...