Search - consideration

For purposes of the RITC requirement, consideration for a single supply of specified energy will include the consideration attributable to transportation services and fees (e.g., delivery charges or regulatory fees) that are incidental to the supply of energy itself. Conversely, consideration for a supply of specified energy will generally not include consideration for transportation services that are not incidental to the supply of energy itself. ...

For this transaction, [ACo] will remit to the [Vendor] $32.90 ($29.46 + $3.44), hence, not taking the 50% discount into consideration- less the agreed Order Fee (e.g., depending on the Plan- […]%, […]% or […]% of $29.46). 9. ... Section 181 does not apply to the discount coupon presented by the customer as it is not accepted by [ACo] in full or partial consideration for a supply it provides to the customer. ... If the supply of these activities by [ACo] constitutes a taxable supply, [ACo] as a registrant, would be required to charge, collect and remit HST on amounts retained as consideration for the supply of its services (e.g., Order Fees and Processing Fees). ...

Since XXXXX, you have been charging GST on your supplies of services for which the consideration is a finder's fee. 15. ... Ruling Given Based on the facts set out above, we rule that the supply of your services to an issuer of a private placement offering for which the consideration is a finder's fee is taxable for purposes of the GST/HST. ... In order to determine the tax status of a particular supply, it is necessary to consider what the supplier provided for the consideration received. ...

Ruling Requested You would like to know whether the quarterly fee charged by [the Company] to the [Corporations] under the Agreement is consideration for the supply of a financial service. Ruling Given Based on the facts set out above, we rule that the portion of the fee that relates to consideration for the supply of Insurance [...] ... Services and a separate supply of property to the [Corporations] for which a single consideration is charged. ...

The additional amount charged to you by the Corporation in respect of your share of the municipal property taxes for your unit is additional consideration for that supply and is also subject to tax. ... In determining whether a particular recreational unit is affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA, consideration is given to the method and degree of physical attachment of the unit to the land, as well as the purpose for which the unit has been attached to the land. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

The additional amount charged to you by the Corporation in respect of your share of the municipal property taxes for your unit is additional consideration for that supply and is also subject to tax. ... In determining whether a particular recreational unit is affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA, consideration is given to the method and degree of physical attachment of the unit to the land, as well as the purpose for which the unit has been attached to the land. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

The additional amount charged to you by the Corporation in respect of your share of the municipal property taxes for your unit is additional consideration for that supply and is also subject to tax. ... In determining whether a particular recreational unit is affixed to the land for purposes of subparagraph 7(a)(i) of Part I of Schedule V to the ETA, consideration is given to the method and degree of physical attachment of the unit to the land, as well as the purpose for which the unit has been attached to the land. ... Where a separate amount is paid by a lessee on account of property taxes assessed against the property owner, this amount is part of the consideration for the rental of the property, even if the lessee pays the amount directly to the municipality. ...

. •   that supply is deemed to have been made for consideration, that becomes due and is paid at that time, equal to: •   where the registrant has caused physical possession of the property to be transferred to a consignee to whom the non-resident person has supplied the property for no consideration, nil, and •   in any other case, the fair market value of the property at that time. ... Whether a particular non-resident person is carrying on business in Canada is a question of fact requiring consideration of all relevant facts. ... As previously indicated, the determination of whether a person is carrying on business in Canada for GST/HST purposes is a question of fact requiring consideration of all relevant facts. ...

At the time the application is made, the person must be a non-resident to qualify for the rebate, and the total of the taxable (at 6%/14%) consideration for supplies of accommodation included in the rebate application must be at least $200. The Company may include one or more supplies of accommodation in a rebate claim, as long as the total consideration for taxable (at 6%/14%) supplies of accommodation totals $200 or more. ... This evidence would include proof that the accommodation was acquired for supply in the ordinary course of a business of the tour operator of making such supplies, a supply of the accommodation was made to another non-resident person and payment of the consideration for that supply was made at a place outside Canada at which the tour operator, or an agent of the tour operator, conducted business, and that the accommodation was made available to a non-resident individual. ...

Explanation "Consideration", as defined in subsection 123(1) of the Excise Tax Act, "includes any amount that is payable for a supply by operation of law". It is evident from this definition, that an amount payable for a supply is consideration for that supply. ... There is nothing in the XXXXX or its Regulation which states that the payment of the brand inspection fee is consideration for the supply of a certificate or document. ...