Search - consideration

With respect to the second issue as to who is the recipient, please note that the definition of "recipient" under subsection 123(1) of the ETA indicates that where consideration for a supply is payable under an agreement, the "recipient" is the person who is liable under that agreement to pay the consideration. Where there is no agreement, the recipient is the person who is liable to pay the consideration. Consequently, the person who is invoiced for the goods and services would normally be regarded as the recipient of the supplies unless there is an agreement with the suppliers whereby someone other than the person is liable for the consideration payable. ...

The consideration is calculated based on set hourly rates for each staffing category. The contract identifies the consideration for the PSW as subject to the GST/HST. ... (b) An invoice for both PSW and ESC services, and the GST was calculated on the consideration charged. ...

When the coupon is accepted by the XXXXX as full or partial consideration for a taxable supply, the provisions of subsection 181(3) of the ETA apply. ... The complimentary voucher accepted by the XXXXX as full or partial consideration for a taxable supply is a coupon as per subsection 181(1) of the Excise Tax Act (ETA). ... It is our view that the consideration payable by XXXXX to the XXXXX is in respect of a supply of meals made to XXXXX and is subject to the GST at 7%. ...

Generally, a particular property or service is acquired for consumption, use or supply in the course of an employer's activities where the employer is the person liable to pay the consideration for the supply under the agreement for the supply. ... The employer is not considered to have acquired the property or service for consumption use or supply in the course of its commercial activities and is not entitled to an input tax credit in respect of the tax paid on the consideration for the supply. ... Where an employer acquires property or services for the benefit of the pension plan trust, pays for the supply and is reimbursed by the trust, the reimbursement is generally not consideration for a supply and is not subject to GST/HST. ...

Alcoholic beverages, food, T-shirts and other supplies are taxable where the "direct cost" rule, or the "no consideration" rule does not apply. Exempt supplies: A supply will be exempt pursuant to section 10 of Part VI of Schedule V where: " A supply made by a public sector body of any property or service where all or substantially all of the supplies of the property or service by the body are made for no consideration."" Accordingly, where XXXXX acquires supplies of property such as baseball or hospital equipment, and donates that equipment to other organizations for no consideration, XXXXX will be considered to have made an exempt supply. ...

Smaller municipalities do not have a permanent staff of planners and engineers to conduct planning and engineering services, such as density and hydrological studies, and to compile reports for consideration by municipal council. ... As stated above, the municipality is not an agent of the developer, therefore the supply of the third party services shall be deemed to be part of the consideration for the service. ... As stated in the response to question 1, pursuant to section 178, the third party expenses incurred by the municipality, are deemed to be part of the consideration for the exempt supply of the service of processing the application. ...

The payment by the renter, or by an insurer on the renter's behalf, to the car rental company, as reimbursement of the car repair expenses, does not represent consideration for a supply made by the car rental company to the renter. ... Nor can it be said that the renter is paying additional consideration for the rental of the car. ... It would therefore not be correct to categorize any additional payment that may be required, as consideration for the taxable supply of the rental of the car because the additional payment is not always required. ...

Pursuant to my conversation with XXXXX •   For policy purposes under the National Parks Act, Parks Canada and the Department of Canadian Heritage consider the release fee to be consideration for the "right to enter" into the lease rather than part of the lease itself. •   Until the last few years, the release fee used to have to be paid up front before the land lease could be entered into but now the Canadian Parks Services allow for payment plans over a period encompassed by the lease (as shown by the loan payment schedule attached by the correspondent). •   Once the release fee is paid, the lessee has already entered into the lease. ... For GST purposes, the release fee and the consideration for the lease are both consideration for the lease. The "release fee", as seen by Parks Canada and the Department of Canadian Heritage to be consideration for the right to enter into the lease, and the lease are both elements of the same supply, that supply being one of land by way of lease. ...

This proposed subsection provides a general prorating rule for continuous supplies of services made in a participating province and straddling the HST start-up date (April 1, 1997) where the consideration for the supply becomes due or is paid before August 1, 1997. ... Proposed subsection 352(6) provides that where the consideration for a continuous supply made in a participating province is neither paid nor becomes due until after July 1997, the provincial component of the HST is payable in respect of that consideration regardless of when the service is performed or made available. 5. Under subsection 165.1(1), where the consideration for a supply of a telecommunication service is paid by depositing coins in a coin-operated telephone, the HST payable is zero where the amount deposited for the supply does not exceed 25 cents. ...

As such, all possible benefits accruing to members must be taken into consideration in determining the tax status of a membership. ... All possible benefits accruing to members must be taken into consideration in determining the tax status of a membership. ... According to the information in your letter, the complimentary subscription to the XXXXX represents more than 30% of the consideration of the value of the memberships for the XXXXX, second year practitioner, and first year practitioner. ...