Search - consideration

According to the funding proposal submitted to the XXXXX in consideration of the funding, XXXXX is to coordinate the XXXXX will focus on improving characteristics at the XXXXX[.] ... In general, this policy indicates that transfer payments made in the public interest or for charitable purposes will not be regarded as consideration for a supply and, therefore, will not be subject to the GST/HST. ... A non-profit organization (and its associates) does not have to register for GST/HST purposes if its total consideration for taxable supplies other than sales of capital property in the preceding year (or in a particular calendar quarter) does not exceed $50,000. ...

The XXXXX is not required to collect GST on the consideration payable by the Province for that supply, since the provinces have constitutional immunity from paying the tax. ... Pursuant to subsection 152(3) of the ETA, where consideration that is not money (e.g. the credit) is given, that consideration is deemed to be paid. Accordingly, since the credit was received prior to 1997, the above-noted exemption (which applies only when consideration is paid after 1996) does not apply. ...

Subsection 168(1) of the ETA provides that GST/HST is payable by the recipient of a taxable supply on the earlier of the day the consideration for the supply is paid and the day the consideration becomes due. Where the consideration for a taxable supply is paid or becomes due on more than one day, subsection 168(2) of the ETA provides that the tax is payable (and, therefore, collectible by the supplier), on each day that is the earlier of the day a part of the consideration is paid and the day that part becomes due. ... For GST/HST purposes, consideration includes any amount that is payable for a supply by operation of law. ...

Therefore, the GST/HST applies to the consideration (i.e., price) payable by customers for the [cups]. ... When a [cup] and lid is returned to a supplier and in return the purchaser receives a beverage in a new [cup] under the [reusable cup] program, subsection 153(4) may apply to reduce the amount of tax applicable to the consideration charged for the new [cup] and lid. ... The GST/HST is charged on the consideration payable for the supply of the purchased TPP less the value attributable to the used property. ...

[The Province X Health Care Plan] is liable to pay the consideration for the supply described in section 9. ... As discussed above, the […][payment] is actually consideration paid by the [Service Provider] to the Corporation for supplies made by the Corporation. ... However, where property or a service is acquired by a person in part for making taxable supplies for consideration and in part otherwise than for making taxable supplies for consideration, for example for consumption, use or supply in exempt activities or for personal use, an allocation of the GST/HST paid on the property or service is required. ...

This is based upon RestaurantCo agreeing to offer consideration that enhances the retail appeal of the [Corporation A] certificate. ... The value of the consideration for a supply is generally expressed in money but where it is other than money, it is the fair market value of that consideration at the time the supply is made. ... Therefore, the certificates will be subject to GST/HST based on the value of the consideration given for the certificate. ...

Ruling D Subsection 153(2) of the Act will apply to a sale of a XXXXX and the inherent right to participate in the XXXXX only if a particular consideration is paid for the XXXXX without the inherent right and other consideration is paid for the right. ... Given that the face value of the XXXXX is equal to the consideration that will be paid for the XXXXX and the right to participate in the XXXXX, the consideration for the financial service is greater than 50% of the total (in fact, it represents the entire amount). ... The payment of a XXXXX is not consideration for the surrendering of a right to XXXXX[.] ...

RULING REQUESTED You would like to know if the point-of-sale rebate for printed books can be claimed for the provincial portion of HST on the consideration for the package. ... This package contains a hardcover book entitled […][Book B] and [#] […][toys] supplied together for a single consideration of $[…]. ... At issue is the supply for a single consideration of different items which are in package comprise of a […] containing […] [test] related material and a book. 2. ...

As per section 165, GST/HST is calculated on the value of the consideration for the supply. ... As per subsection 168(1), tax in respect of a taxable supply is payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. ... [Y] is required to pay GST/HST on the full consideration payable for the pledge amounts that was supplied by [X]. ...

Are the following fees charged by [the Corporation] consideration for a taxable supply? ... The registration fee is consideration for a supply of the right to participate in the event. ... " Any such registration fee would constitute consideration for a supply of a membership. ...