Search - consideration

. •   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. ...

The portion of the physicians' fees that XXXXX retains is consideration paid by the physicians to XXXXX for a taxable supply made by XXXXX that can be characterized as an administrative service. If a registrant, XXXXX is required to collect and remit the GST/HST at the rate of 7% on the value of the consideration for this supply. ... The amount of the physicians' fees retained by the medical clinic is therefore consideration paid by the physicians for this supply. ...

An application for the designation of the Buyer as a buyer for purposes of the buying group method of accounting for the GST/HST under subsection 178.6(5) of the ETA should be forwarded to the Buyer's local tax services office for consideration. ... Where the supplier refunds, adjusts or credits the tax in respect of the reduction in consideration, the supplier is required to issue a credit note, unless the purchaser issues a debit note, containing prescribed information for the amount of the refund, adjustment or credit. Under the buying group method, if the supplier issues a credit note in respect of a reduction in consideration to the buyer, the buyer is deemed to have received the note on behalf of the ultimate recipients (i.e., the customers of the Buyer in your case). ...

The portion of the funding received from the Province that is used by the City in the construction, XXXXX of provincial roadways is consideration for supplies made by the City to the Province. ... Pursuant to section 125 of the Constitution Act, 1867, GST is not collectible from the Province on the consideration for taxable construction services provided to it by the City. ... The portion of provincial funding that is directed for use by the City in acquiring or improving City property, XXXXX is not consideration for supplies made to the Province. ...

The fees, actual costs and the ARIS fee all form part of the consideration for the supply and are subject to the GST/HST. 2. ... EXPLANATION Generally, every recipient of a taxable supply (other than a zero-rated supply) is required to pay GST/HST on the value of the consideration for the supply. ... In addition, the fees, actual costs and the ARIS fee are all part of the consideration for the supply that is subject to the GST/HST. ...

. […] of the Policy provides that, in consideration of the premium, the Insurer will indemnify the Insured for the payment of damages, fines or costs payable by an Insured Person or Insured Organization for non-indemnifiable and indemnifiable liability claims made against them. 11. ... As such, the Insurer’s provision of the insurance under the Policy is an exempt supply of a financial service and the Insurer is not required to charge and collect GST/HST on the consideration (i.e., the insurance premiums). ... A “recipient” of a supply means, where consideration for the supply (e.g., the insurance premium) is payable under an agreement for the supply (e.g., the Policy), the person who is liable under the agreement to pay that consideration. ...

When examining fees levied in conjunction with the lending of money (including the aforementioned Forbearance Fees), it must be determined whether the fees form part of the consideration for the exempt supply of a financial service or are consideration for a separate supply. ... Therefore, the Forbearance Fee forms part of the consideration for the supply of the loan. When examining the amount paid by the Limited Partnership to the General Partner, it is necessary to take section 272.1 into consideration. ...

Explanation The first matter to be determined is whether the funds received from PWGSC are consideration for a supply or a grant. If the funds are consideration for a supply, then it will be necessary to determine whether the supply is taxable or exempt. ... Consideration for a Supply or a Grant? It is our view that Technical Information Bulletin (TIB) B-067 does not apply to the payments provided by PWGSC to the Operator, i.e. that the payment is consideration for a supply and not a grant. ...