Search - consideration

With respect to the use by the XXXXX of the municipality of XXXXX land fill site, the Department takes the position that the municipality of XXXXX makes a supply to the XXXXX of a right to deposit refuse within the contemplation of paragraph 20(l) of [P]art VI of [S]chedule V to the Excise Tax Act, for which the XXXXX is required to pay a portion of the operating and capital costs of the land fill site as consideration; accordingly the supply is exempt from GST, and the XXXXX is not required to pay GST on these amounts. ...

(emphasis added)" The amendment is pursuant to the provisions of Bill C-70 and is effective for supplies for which consideration becomes due after April 23, 1996 or is paid after that date without having become due. ...

However, taking into consideration our administrative policy concerning single and multiple supplies, it our opinion that these activities are not in and of themselves separate supplies, but rather are inputs to the supply of the individualized business training package. ...

In conclusion, XXXXX has expressed the view that the call taking and retransmission could be considered incidental to the supply of a law enforcement service or fire protection service when these services are supplied together for a single consideration. ...

We will not address any Harmonized Sales Tax considerations in this letter. ...

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Based on a review of the documents submitted which relate to the supplies made by XXXXX it is our opinion that there are insufficient facts to support the position that XXXXX is considered to pay the consideration on behalf of XXXXX where XXXXX invoices are issued to XXXXX[.] ...

Policy Statement 218, issued in draft form on May 25, 1998, states that a damage payment that is not a payment for a property or a service is not consideration for a supply, even if the person receiving the payment agrees to release from further liability the person making the payment. ...

Hooley, CGA Real Property Unit Financial Institutions and Real Property Division GST/HST Rulings and Interpretations Directorate Attachments Legislative References:           Definitions in 123(1), including "real property", mobile home", "floating home", "sale", "commercial activity", "consideration", "residential complex" and "residential unit". ...

The payment is not consideration for a taxable supply of any property or services made by XXXXX[.] ...

The consideration for GST/HST purposes in respect of the supply of a ticket to a place of amusement does not include the amusement tax. ...