Search - consideration

Of the total of XXXXX Residential Units, XXXXX are to be assigned for consideration of less than $450,000. ... Where applicable, such rent, paid as monetary and/or non-monetary consideration, would be apportioned between the deemed separate supplies as stated in ruling # 1. ... Finally assume that of the $XXXXX in consideration paid for taxable inputs, $XXXXX (or XXXXX % of the total consideration) would be included in determining the adjusted cost base to the Land-owner if the Land-owner were a taxpayer under the Income Tax Act. ...

XXXXX invoices the individual the consideration for the specimen collection and delivery service. ... The consideration charged for the supply of the specimen collection services that are provided on the reserve are invoiced to the Indian Band. 8. ... Accordingly, XXXXX is required to charge the 14% HST on its taxable supplies made before 2008 and 13% for supplies made after XXXXX pays the consideration for these supplies. ...

Accordingly, as these supplies are made in the XXXXX the GST is collectible on the value of the consideration for these supplies at the rate of 5%. ... We understand that under XXXXX, the liability to pay the consideration for services related to the PSG tests is only to the XXXXX. ... XXXXX liability to the XXXXX and the relationship between the XXXXX and XXXXX indicate that the consideration for XXXXX supplies is not payable or reimbursed under XXXXX. ...

Section 17 of Part VI of Schedule V to the ETA exempts: A supply of a membership in a public sector body (other than a membership in a club the main purpose of which is to provide dining, recreational or sporting facilities or in a registered party) where each member does not receive a benefit by reason of the membership, other than (a) an indirect benefit that is intended to accrue to all members collectively, (b) the right to receive services supplied by the body that are in the nature of investigating, conciliating or settling complaints or disputes involving members, (c) the right to vote at or participate in meetings, (d) the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the fair market value of the property or services at the time the supply is made, (e) the right to receive a discount on the value of the consideration for a supply to be made by the body where the total value of all such discounts to which a member is entitled by reason of the membership is insignificant in relation to the consideration for the membership, or (f) the right to receive periodic newsletters, reports or publications (i) the value of which is insignificant in relation to the consideration for the membership, or (ii) that provide information on the activities of the body or its financial status, other than newsletters, reports or publications the value of which is significant in relation to the consideration for the membership and for which a fee is ordinarily charged by the body to non-members, except where the body has made an election under this section in prescribed form containing prescribed information. ...

Each evaluation is invoiced for a single consideration. Pre-employment and periodic evaluations are not covered nor are they reimbursed by a provincial health care plan. 8. ... The travel health consultation service and the administration of the vaccine are invoiced for a single consideration. 9. ... In the instances where a vaccine is administered, the Corporation invoices the supply of the vaccine (the drug) for a separate consideration. ...

The consideration for the supply of the final report includes an amount that is attributable to your services. 8. ... Subsection 182(1) is a deeming provision where the amount paid for a breach, modification or termination of an agreement, such as a cancellation fee, is treated as consideration for the intended taxable supply. ... Accordingly, XXXXX would have been deemed to have collected GST/HST on the deemed consideration for cancellation fees charged in relation to supplies of taxable independent occupational therapy assessments. ...

An opting Member pays no additional consideration to the Landlord upon acquiring an Interest. ... The Property Tax amount is not consideration for a supply made by the Landlord and is therefore not subject to the GST. 3. ... The Property Tax amount is not consideration for a supply made by the Owners Association and is therefore not subject to the GST. ...

Where a program or package is composed of multiple supplies for a single consideration then it must be determined if one or more of the supplies may reasonably be regarded as incidental to the primary supply. ... These are separate supplies for separate consideration and are not part of the single supply of an overnight family camp program that includes a campsite or trailer or the chalet suite. ... However, any optional goods and services supplied for separately identifiable consideration will generally be separate supplies and the tax status is to be determined for each of those supplies. ...

EXPLANATION Generally, in accordance with section 165, every recipient of a taxable supply made in Canada is required to pay GST/HST on the value of the consideration for the supply. ... With respect to the Product under consideration, as none of the exclusions in paragraphs 1(a) to (r) of section 1 of Part III of Schedule VI to the ETA apply to a supply of the Product, this supply would be zero-rated. ...

Explanation Where property of a person is transferred to an insurer in the course of settling an insurance claim, the transfer of the property from the person to the insurer is deemed to be by way of sale and the consideration is deemed to be nil. In this case, the transfer of the vehicle from XXXXX to the insurance company is a (taxable) supply by way of sale, but for no consideration. ...