Search - consideration

Where a person purchases sonar equipment on a supply and install basis for a single consideration, under the provisions of section 138 of the Act, the installation service is considered to be an incidental supply to the supply of the sonar apparatus. ... Two supplies- one for parts and one for service- for a single consideration. ...

The royalty payments represent consideration for the right to propagate certain cultivars. •   The distributors provide a list of persons who purchase plants to XXXXX then sends the purchasers a membership kit. ... This amount represents consideration for the administrative services provided by XXXXX and therefore is subject to GST. •   The preamble to the XXXXX explains that XXXXX of XXXXX have agreed to supply plant materials to the XXXXX and that pursuant to the XXXXX, the XXXXX have constituted and appointed XXXXX as their exclusive royalty administrator and royalty collection agent regarding the commercial use or exploitation of XXXXX supplied to the XXXXX[.] •   Under subsection 3.1 of the XXXXX, the XXXXX must certify that he or she is the owner or authorized agent of all the plants that have, or will be registered. •   Subsection 5.1 states that the XXXXX constitutes and appoints XXXXX as the exclusive royalty administration and receiving agent for all royalty administration and accounting and royalty amounts due or owing the XXXXX as a result of the supply or sale by the XXXXX of propagation material to XXXXX who are members in good standing of XXXXX[.] ... The following example shows how XXXXX should calculate its GST remittance in respect of royalties collected on behalf of its registrant XXXXX Example: Amount collected by XXXXX from theXXXXX: Royalty fee collected by XXXXX $100 GST payable on the royalty fee       7 Total $107 GST to be remitted by XXXXX in respect of this payment- $7.00 Amount passed to registrant XXXXX: Royalty fee $100 Less the 10% administration fee     10 Net proceeds to registrant Breeder Member $  90 As mentioned above, the amount XXXXX gives to the registrant XXXXX is regarded as consideration paid by XXXXX for the rights it resupplied to the XXXXX. ...

As a result, the individual will be required to include the consideration for taxable sales of the complex when determining whether the small supplier threshold was exceeded. ... (For GST purposes, a business and an adventure or concern in the nature of trade result in different considerations.) Where the individual is making a deemed taxable sale in the course of a business (i.e. required to self-supply as discussed below) and the consideration (i.e. fair market value of the complex) triggered on the deemed sale is in excess of $30,000, the individual must register within thirty days of the deemed sale. ...

The definition of recipient under subsection 123(1) of the ETA provides that where consideration for a supply is payable under an agreement for the supply, it is the person liable under that agreement who is considered to be the recipient. Where no agreement has been made, the definition provides that it is the person liable to pay the consideration who would be the recipient. Finally, the definition provides that where no consideration is payable for the supply, it is the person who takes delivery (in the case of a sale); the person who has possession of the supply (in the case of supply other than sale); or the person to whom service is made (in the case of a supply of a service) who is considered to be the recipient. ...

Given that B has accepted the trusteeship of the trust funds from A and, notwithstanding that there are no changes to the plan, B, the new supplier, is required to charge GST on the value of the consideration for the supply of the funeral service as provided for in the prearranged funeral plan. ... GST would then be payable on the consideration for the supply on the "new" contract. ... (substitution of items at the request of the representative) •   If the original prepaid funeral arrangement referred to a "traditional headstone" without specifying a particular type, and the equivalent headstone at the time of need was determined to be a $300 headstone, but the headstone was not available and the funeral home substituted a $500 headstone for no additional charge, the substitution would not trigger GST as no additional consideration was paid. ...

The consideration for the share in XXXXX is the going market rate for a particular Campsite which ranges between $XXXXX and $XXXXX depending on its location. 8. ... As the Pro Rata Payments are related to the supply of the Campsites and are required under the share provisions which entitle a Member/Shareholder to the right to exclusive use (but not ownership) of a particular Campsite, we would therefore regard the Pro Rata Payments made by the Members/Shareholders to XXXXX as periodic rent payments and part of the consideration paid for the exclusive use of a specific Campsite under a lease-like arrangement. ... Insofar as the Pro Rata Payments form part of the consideration paid to XXXXX for the supply of the right to use a specific Campsite, the Pro Rata Payments will not be subject to GST by virtue of subparagraph 7(b)(ii) of Part I of Schedule V to the Act. ...

Statement of Facts: In your submission you provide the following facts for our consideration: 1. ... Lastly, referring to your comments included with the draft letter- specifically, the tax status of employee accommodations, we would like to point out that a supply by way of lease of a residential unit for a period of at least one month is not exempt from tax where the residential unit is not part of a "residential complex" unless the consideration for the supply does not exceed $20 for each day of occupancy. ... Therefore, where a supply is made by way of lease of a residential unit in a building which is excepted from the definition of "residential complex", that supply will be considered to be a taxable supply (other than a zero-rated supply) irrespective of the length of the lease period provided the consideration for the supply exceeds the above daily limit. ...

As noted in the attached Policy Number P-130, entitled "Place of Residence", other premises may be a place of residence, based on considerations involving a determination of the purpose of stay, amount of time of stay and physical presence. You will need to apply the considerations and factors outlined in the policy statement to the use of a particular cottage. ... For GST purposes, the subdivision fee would be considered to be part of the consideration for the supply of the new or amended lease(s) or licence(s). ...

Subsection 123(1) of the Act states, in part, that "'recipient' of a supply of property or a service means (a) where consideration for the supply is payable under an agreement for the supply, the person who is liable to pay that consideration,....."" Although the agreement for the supply of the observer services is between XXXXX and the observer company, it is the fisher that is liable to pay the consideration for the observer services. ...

., XXXXX and XXXXX, are "for profit" organizations and therefore cannot be "qualifying non-profit organizations" as determined for purposes of section 259 and as described under subsection 259(2) of the Excise Tax Act ("ETA"); 2. that the monies received from the Ministry of Health XXXXX are "government funding" as defined in the Public Service Body Rebate (GST) Regulations, that is, the monies received are consideration for a supply of ambulance services and would qualify as "government funding" under subparagraph 2(a)(ii) of the Regulations where the ambulance service is an exempt supply. ... Do the monies paid by the Ministry of Health of XXXXX as consideration for a supply of ambulance services qualify as "government funding" as defined in the Regulations? Monies paid by the Ministry to organizations as consideration for the supply of ambulance services qualify as government funding as provided for in section 2 of the Public Service Bodies Rebate (GST) Regulations under the definition of "government funding" in subparagraph 2(a)(ii). ...