Search - consideration

When the Member remits a portion of the revenues that it has collected on behalf of the Organization to the Organization, there are no GST/HST implications, as this is not consideration for any supply made by the Organization to the Member. However, the portion of the registration fees that the Member is allowed to keep is consideration for the supply of organizing [the Congress] that the Member makes to the Organization. As its supply is a taxable supply, the Member is generally required to charge the Organization the GST/HST on the consideration. ...

For example, if a supplier delivers zero-rated goods to a retailer and invoices the retailer for consideration and tax that becomes due 30 days after the time of purchase and the retailer pays the consideration and the tax 30 days after the purchase, it is not tax paid in error at the time of purchase. ...

The value of the consideration for the Product supplied together with the XXXXX will be either the same or marginally different than the consideration for the Product alone. 9. ...

RULINGS GIVEN Based on the facts set out above, we rule as follows: […] The Building Permit Fee is consideration for an exempt supply made by [the Municipality] and therefore is not subject to the GST/HST. ... These fees are not consideration for a supply of a service of processing an application for a permit or licence that is exempt under paragraph 20(c) of Part VI of Schedule V, nor are they consideration for a supply of a municipal service that is exempt under section 21 of Part VI of Schedule V. ... The [Assessment Fees-Liquor Licence] and the [Review Fees- Liquor Licence Consultations] are consideration for the supply, and this supply is exempt pursuant to sub-paragraph 20(c)(ii) of Part VI of Schedule V. ...

To be a gift certificate, the gift card must entitle the bearer to a particular supply of goods or services or to a reduction of the total amount of money payable (i.e. consideration plus applicable taxes including GST/HST) for any supply of goods or services supplied by the issuing vendor. ... Therefore, XXXXX Cards and XXXXX Cards are gift certificates for GST/HST purposes subject to section 181.2 as XXXXX Cards and XXXXX Cards have value, are redeemed for the purchase of property or services, consideration has been paid, and they have no intrinsic value. ... When downloading music, the value of the recipient's account is reduced by the consideration and taxes. ...

Under the Agreement, [Organizations C] supply [...] to [FinanceCo] for consideration described as [...]. 7. ... The payment of [...] constitute consideration for a taxable supply of the property and services rendered by [Organizations C] under the Agreement. 2. ... Consequently, they are, or form part of, the consideration for the supply. ...

Therefore, A has not acquired the property or service for consumption, use or supply in the course of its commercial activities and it is not entitled to an input tax credit in respect of the tax paid on the consideration for the supply. However, since A acquired the property or service in its fiduciary capacity as the administrator for the benefit of the plan and fund, where A has paid for the supply and then B has subsequently reimbursed it for the amount, the reimbursement is not consideration for a supply and is not subject to GST/HST. ... To the extent A is engaged in commercial activities and the requirements under section 169 of the ETA are met, it will be entitled to claim input tax credits for the GST/HST paid or payable on the consideration for the supplies of the property and services. ...

Newco and AB will enter into a construction contract wherein the consideration payable by AB for construction services rendered by Newco will be equal to approximately cost plus $XXXXX. ... This provision stipulates that a supply of property or a service that is made for no consideration or for consideration less than the fair market value of the property or service at the time the supply is made shall be deemed to be made for consideration of a value equal to the fair market value at that time provided the supplier and recipient of the supply are not dealing with each other at arm's length and the recipient of the supply is not a registrant who is acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the recipient. ... Consequently, subsection 155(1) will apply if the supply of the Facility made by way of lease is made for no consideration or for consideration less than fair market value since XY is acquiring the Facility by way of lease for consumption, use or supply exclusively in the course of its exempt activities. ...

Accordingly, allocations that represent reimbursements for the purchase and distribution of such supplies will be viewed as consideration for taxable supplies. Another possibility is that at least a portion of the payments from the Branches to the National may be consideration for the supply of management or administration services. ... Generally this exemption applies where the consideration for the supply does not exceed the direct cost of the supply. ...

Ruling Given Based on the facts set out above, we rule that XXXXX is making taxable supplies of midwifery services for no consideration. The payments provided to XXXXX by the XXXXX through the XXXXX are grants and are not consideration for the supply of midwifery services. ... Subsection 141.01(1.2) provides that if a registrant receives an amount that is not consideration for a supply from a government and that assistance can reasonably be considered to be provided for the purpose of funding an activity that involves the making of taxable supplies for no consideration, then the amount is deemed to be consideration for those taxable supplies. ...