Search - consideration

Even though the invoice shows a single consideration for the tour and the lunch it does not mean that the supply is a single supply. GST/HST Policy Statement P-077R2, Single and Multiple Supplies, explains that the way in which the consideration for a transaction is set out does not in itself determine whether there are one or more supplies; the interrelationships among the various elements of a transaction as well as the purpose of the transaction and the needs of the customer must all be considered. ...

. * A certificate of insurance (Certificate) is issued to each insured in consideration of the payment of the premium, as determined by the Insurer, for the benefits being provided. ... RULING REQUESTED You would like confirmation that the commissions paid to the Dealer by the Insurer are exempt from GST/HST, being consideration for a supply of a financial service. ...

The relevant consideration is the Charity’s intention in providing the [camps]. ... The factors the CRA takes into consideration in determining whether a recreational or athletic activity or program is intended to be provided primarily to individuals who have a disability include: * The purpose of the organization/program as set out in its governing documents; * How the organization/program is promoted or advertised; * The nature of the activities provided; * The qualifications of instructors/staff; * The ratio of staff to participants; * Whether healthcare services are provided as part of the program; * The nature design and use of the facilities; and * How participants in the program are selected. ...

Such a determination is a fact based determination that requires consideration of all relevant facts and the particular terms of the agreements between the parties. ... Although the drop shipment rules in section 179 may apply in the circumstances described, a definite determination requires consideration of all relevant facts and the particular terms of the agreements between the parties. ...

Generally, consideration for a supply of specified energy will include the consideration attributable to transportation services and fees (e.g., delivery charges or regulatory fees) that are incidental to the supply of the specified energy. ...

INTERPRETATION GIVEN Subsection 156(2) provides that a “specified member” of a “qualifying group” may jointly elect with another specified member of the group to have every taxable supply made between them at a time when the election is in effect to be deemed to have been made for no consideration. It effectively allows members to treat those supplies as made for no consideration if they are all engaged exclusively in commercial activities since they would, in any event, be entitled to fully recover any tax paid on purchases from other members in the group. ...

Claiming ITCs A person is generally eligible to claim an ITC on property or a service it acquires to the extent that the property or service was acquired by the person for consumption, use or supply in the person's commercial activities, that is, for the person to make taxable supplies for consideration, where all other conditions for claiming an ITC are met. Conversely, a person is generally not eligible to claim an ITC on property or a service to the extent that the person acquires the property or service for purposes other than to make taxable supplies for consideration, for example, to make exempt supplies. ...

For purposes of subsection 13(1), the address obtained by the supplier in the ordinary course of business must be an address of the "recipient" of the supply who, under subsection 123(1) of the ETA, is generally the person who is liable under the agreement for the supply to pay the consideration payable for the supply. ... However, any address of the recipient obtained in the ordinary course of business of the supplier should be taken into consideration. ...

Persons who are not consumers may be required to self-assess the Ontario part of the HST on consideration that becomes due, or is paid without having become due, after October 14, 2009, and before May 2010, for a supply of property by way of lease, licence or similar arrangement, to the extent that the consideration is for the part of the supply attributable to the period that is on or after July 1, 2010. ...

In British Columbia, required provincial legislation has been introduced but is still under consideration by the Legislative Assembly of British Columbia. ... (c) (i) No, RITCs will not apply to the sale of food to passengers or the provision of food to passengers where the food is part of the consideration for the air transportation service. ...