Search - consideration

A copy of your letter, and our reply, have been forwarded to the Domestic Rebates Division, STC, for their consideration in any future administrative policy decisions. ...

The consideration for the supply of the XXXXX card is paid by the purchaser and the XXXXX is physically given to the purchaser at a place in Canada XXXXX therefore the supply in fact takes place in Canada. ...

Our policy, as outlined in the attached policy paper on solo flying time, is that charges made for the rental of an aircraft for purposes of completing solo flying time requirements for a commercial pilot's licence should be regarded as consideration for an supply of an educational service that is exempt pursuant to section 8. ...

You indicated that, in your view, sixty percent of the consideration for the supply of property by way of sale would be taxable and forty percent exempt, because forty percent of the building is a "residential complex" as defined by subsection 123(1) of the Excise Tax Act. ...

Please note that this interpretation would not restrict the apportionment of the consideration and tax amounts directly to the parties involved in the manner in which you propose. ...

Deductions/additions such as commissions, branding, veterinary services, feeding services, freight and other charges (i.e. hay) are treated as consideration for services and are taxable at the rate of 7%. ...

In essence, if the passenger transportation service is taxable at 7%, the registrant must collect 7% on the total value payable as consideration for that supply. ...

The opinion did not give special consideration to bilateral agreements but they do seem to be covered by the general approach. ...

The opinion did not give special consideration to bilateral agreements but they do seem to be covered by the general approach. ...

Funeral directors invoice the families of the deceased for funeral services, and GST is charged on the consideration. ...