Search - consideration

We are currently reviewing, the status of the supply for which the $XXXXX is the consideration. ... The XXXXX receives a taxable service the consideration being the portion of the XXXXX paid to the Bank XXXXX. ... The XXXXX dispenses money to the debit cardholder and receives the XXXXX fee as consideration for this service. ...

Is the consideration payable by XXXXX for the sale of Eligible Mortgages by XXXXX under the Master Sale Agreement and the consideration payable by XXXXX for the servicing of Serviced Mortgages by XXXXX under the Administration Agreement consideration for a single supply of a financial service? ... The consideration payable by XXXXX to XXXXX under XXXXX under the Master Sale Agreement and the consideration payable by XXXXX to XXXXX under XXXXX of the Administration Agreement is consideration for a single supply of a financial service described in the respective agreements. 2. ... The consideration payable by XXXXX under XXXXX of the S&A Agreement, as amended by the Amending Agreement, is consideration for a single supply of a financial service described in the agreement. ...

It is unclear whether the royalty fee is consideration for a supply made by the public college or the curriculum provider. ... If the royalty fee is consideration for a taxable supply, the public college must collect GST/HST in respect of that supply. ... In such cases, the “royalty fee” may be consideration for an exempt supply pursuant to section 7.1 of Part III of Schedule V. ...

Following a new administrative policy regarding transfer payments (i.e. grants, contributions, subsidies and similar payments), it is now our option that the funding provided to the clinics by the Attorney General XXXXX (through the XXXXX Legal Aid Plan) is not consideration for a supply. ... Furthermore, as non-profit organizations providing services for no consideration, the clinics' supplied to eligible clients are deemed to be exempt supplies for GST purposes. ...

This suggestion is based on the Department's position that a transfer payment may be either a grant or consideration but not both. The reference in the draft response implies that a grant may be consideration. ...

A voluntary payment made for an electronic book is consideration for the supply of that book. ... Consideration The term "consideration" is also defined in subsection 123(1). ... Therefore, a voluntary payment would be included in the definition of consideration. ...

(As clarification, would the credit be determined to be consideration paid in respect of a taxable supply since the credit itself, is not a supply.) 4. ... Pursuant to subsection 168(1) of the Act, tax in respect of a taxable supply is 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. The provisions of subsection 152(1) set out when consideration for a supply becomes due. ...

Consideration for taxable supplies Operating costs reimbursed: $ 500 Wages reimbursed:    200 $ 700 The above represents taxable consideration received by ABC from X charity for services related to X charity's bingo event. ... Amounts that are not Consideration Prizes Paid Out: $ 3000 X Charity is viewed as supplying the prizes. A prize is not consideration for a supply, Subsection 188(1) deems certain prizes to be consideration, but only when related to a commercial activity. ...

With respect to the registration fee, is XXXXX supplying instruction together with lesson materials, audiocassettes and videocassettes for a single consideration? ... With respect to the registration fee, is XXXXX supplying instruction together with lesson materials, compulsory audiocassettes and videocassettes for a single consideration? ... Accordingly, since it is our view that there is but one supply in this case, we do not consideration section 138 to be applicable to the registration fee. ...

As per section 165, GST/HST is calculated on the value of the consideration for the supply. ... As per subsection 168(1), tax in respect of a taxable supply is 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. ... Consideration is defined under subsection 123(1) to include any amount that is payable for a supply by operation of law. ...