Search - consideration

Also, XXXXX recently forwarded to us for our review and consideration various snack combinations containing cheese or some other type of spread along with a cracker or pretzel type product. ... Lunch Combinations Serious consideration was given to XXXXX detailed analysis on this issue which was contained in her submission of September 16, 1998. ...

Royalty payments are generally viewed as payments for certain rights and are therefore consideration for intangible personal property. ... Since paragraph 1(c) does not apply and there is no other "exclusion" applicable, we view the royalty payments as consideration for exempt supplies and therefore, also exempt from the GST. ...

The payments made by the developers for the non-growth related costs and for which XXXXX makes no repayment to the developers are consideration for an exempt supply of a plan of subdivision pursuant to section 20(c) of Part VI of Schedule V to the Excise Tax Act. ... XXXXX has made an exempt supply of a service in respect of an application for a plan of subdivision, the consideration for this supply being the payment of the non-growth related costs. ...

A supply of the unit by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual is exempt from GST/HST under paragraph 6(b) of Part I of Schedule V to the Act if the consideration for the supply does not exceed $20 for each day of occupancy, regardless of the period of the arrangement. On the other hand, such a supply would be subject to GST/HST if the period were less than one month and the consideration exceeded $20 for each day of occupancy, as it would not fall within the ambit of any exempting provision of the Act. 3. ...

Paragraph 254(2)(c) This paragraph requires that the rebate be paid if the total consideration for a strata lot is less than $450 000. The closing words for subsection 254(2) go on to provide that where the consideration is less than $350 000, the rebate shall be equal to 36% of the GST paid. ...

Paragraph 254(2)(c) This paragraph requires the rebate to be paid if the total consideration for a strata lot is less than $450 000. The closing words for subsection 254(2) go on to provide that where the consideration is less than $350 000, the rebate shall be equal to 36% of the GST paid. ...

When the supply of verifying that zoning by-laws are satisfied is a requirement for the other regulatory services to be completed at the Application stage and they are all provided for a single consideration, the entire supply will be exempt in accordance with paragraph 20(c). We consider supplies to be provided for a single consideration when they are identified or invoiced to the recipient as one. ...

The payment from XXXXX to its franchisees appears to come in the form of a fee, rather than a share in the consideration for the joint provision of tax discounting services. It is your understanding that XXXXX collects, and accounts for all of the tax in respect of the supply of tax return preparation services, in the same manner as XXXXX Where it can be established that XXXXX collects the consideration for the supply, and tax, on behalf of the franchisees, it is our position that Policy Statement (P-131) could apply, even though the franchise agreements may differ. ...

The amount of the physician's billings retained by the Clinic is therefore consideration paid by the physicians for this supply. ... If a registrant, the Clinic is required to collect the GST at the rate of 7% in respect of this consideration, i.e., the XXXXX of the billings in respect of the services provided by the physicians that the Clinic retains. ...

For this reason, the direct cost exemption would not apply since it applies only where the consideration for the supply is equal to or less than the direct cost. ... In fact, even if the direct costs were equal to the actual costs in this situation, the direct cost exemption would not apply since the consideration (i.e[.], the annual fee) is set at approximately XXXXX above the actual costs. ...