Search - consideration

Although subsection 211(2) does not refer to subsection 193(2), one must consider the latter subsection if the facts of the case dictate such consideration. ... Specifically, the consideration for the sale of all the serviced lots within the subdivision was not subject to the GST/HST as most lots were sold to persons other than individuals and were exempt under section 25 of Part VI of Schedule V to the Act. ...

The catalogues will then be transferred in Canada by XXXXX to a consignee of XXXXX for no consideration and be distributed in Canada at no charge. — XXXXX, in both situations, provides XXXXX XXXXX that contains the actual layout, fonts, colours and text to be reproduced in the form of a brochure or catalogue. — XXXXX must then extract from the XXXXX the information, etc., to be printed. ... Nonetheless, such a supply would not be taxable by virtue of subparagraph 179(1)(c.2)(i) of the Act, where XXXXX has supplied the catalogues to the consignee for no consideration. ...

However, if you would like an interpretation on the above-noted, please forward a written submission along with all pertinent documentation to the appropriate unit within the Excise and GST/HST Rulings Directorate for their consideration. ... Yours truly, Lee Ann Gorman Technical Officer Aboriginal Affairs Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate Legislative References: TIB B-039R, Band-empowered entities, Construction services off reserve, Grants and consideration, Section 191 of ETA, Residential accommodation, Section 169 of ETA, ITCs and Section 259 of ETA, Rebates for school authority, Retroactive tax relief. ...

In making that determination, the following considerations will apply: •   an agreement that contemplates at the outset and provides for the transfer of ownership at the end of a fixed term should be considered a "sale"; •   the form of the agreement and the stated intention of the parties is not, on its own, determinative of the appropriate categorization of the agreement; •   the fact that the lessee has substantially all of the benefits and risks of ownership of the goods will be indicative, although not solely determinative, of a "sale"; •   a lease agreement containing a purchase option at the end of the term will not automatically be considered a "sale" simply because of the presence of the purchase option. ... In the agreements under consideration, possession of the goods is given pursuant to an agreement which does not directly result in the current or intended transfer of ownership of the goods, and as such, should be considered a "lease, licence or similar arrangement" for the purposes of the Act. ...

A determination of what forms a "minor" portion would not necessarily be restricted to consideration only of the size of various components of a piece of land. The consideration might also include the comparative value of the smaller portion to the larger. ...

In most, if not all of the cases listed, the supplier will be required to collect, and XXXXX will be required to pay GST/HST on the value of the consideration for the supply. ... XXXXX will be required to collect and remit tax on the consideration for the supply of the construction service. ...

The letter states, in part, If the band or band-empowered entity enters into an agreement with a travel agent on reserve to acquire a transportation service and pays consideration to that travel agent on reserve, then we will consider the transportation service to have been acquired on reserve. ... The person making the supply of transportation service under the agreement is the travel agent on reserve and the person liable under the agreement to pay the consideration for that supply (i.e., the recipient of the supply) is the Indian band or band-empowered entity. ...

Therefore, if the consulting services that you are supplying are performed all or substantially all in the participating province of New Brunswick, the supply is deemed made in that province and you are consequently required to collect HST at 15% from the Quebec company who is the recipient (Generally, under subsection 123(1) of the ETA, the "recipient" of a supply of a service means, where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration.) of that supply. ...

GST must be collected and remitted on the consideration paid in respect of this service. ... Therefore, if consideration is charged for the supply of water, GST will not apply. ...

Interpretation Requested You requested an interpretation as to whether the election for nil consideration under section 156 of the Excise Tax Act (ETA) would be available under stage I and stage II for transactions between Corporation C, Corporation E and Partnership B. ... Explanation In order to be eligible to make the election for nil consideration, pursuant to subsection 156(2) of the ETA, the persons electing must be "specified members" of a "qualifying group" as defined in subsection 156(1) of the ETA. ...